House Bill 1735c1

    Florida House of Representatives - 1998             CS/HB 1735

        By the Committee on Community Affairs and Representative
    Jones





  1                      A bill to be entitled

  2         An act relating to ad valorem tax exemption;

  3         amending s. 196.012, F.S.; revising the

  4         definition of "educational institution" to

  5         include certain child care centers for ad

  6         valorem tax exemption purposes; providing an

  7         effective date.

  8

  9  Be It Enacted by the Legislature of the State of Florida:

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11         Section 1.  Subsection (5) of section 196.012, Florida

12  Statutes, is amended to read:

13         196.012  Definitions.--For the purpose of this chapter,

14  the following terms are defined as follows, except where the

15  context clearly indicates otherwise:

16         (5)  "Educational institution" means a federal, state,

17  parochial, church, or private school, college, or university

18  conducting regular classes and courses of study required for

19  eligibility to certification by, accreditation to, or

20  membership in the State Department of Education of Florida,

21  Southern Association of Colleges and Schools, or the Florida

22  Council of Independent Schools; a nonprofit private school the

23  principal activity of which is conducting regular classes and

24  courses of study accepted for continuing postgraduate dental

25  education credit by a board of the Division of Medical Quality

26  Assurance; educational direct-support organizations created

27  pursuant to ss. 229.8021, 240.299, and 240.331; and facilities

28  located on the property of the foregoing eligible entities

29  which will become owned by those entities on a date certain;

30  and child care centers that are accredited by national or

31  state accrediting authorities.

                                  1

CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 1998             CS/HB 1735

    171-587-98






  1         Section 2.  This act shall take effect upon becoming a

  2  law.

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