CODING: Words stricken are deletions; words underlined are additions.
HOUSE AMENDMENT
hbd-05 Bill No. HB 2109
Amendment No. (for drafter's use only)
CHAMBER ACTION
Senate House
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11 Representative(s) Starks offered the following:
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13 Amendment (with title amendment)
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17 Section 1. Section 196.198, Florida Statutes, is
18 amended to read:
19 196.198 Educational property exemption.--Educational
20 institutions within this state and their property used by them
21 or by any other exempt entity or educational institution
22 exclusively for educational purposes shall be exempt from
23 taxation. Sheltered workshops providing rehabilitation and
24 retraining of disabled individuals and exempted by a
25 certificate under s. (d) of the federal Fair Labor Standards
26 Act of 1938, as amended, are declared wholly educational in
27 purpose and shall be exempted from certification,
28 accreditation, and membership requirements set forth in s.
29 196.012. Those portions of property of college fraternities
30 and sororities certified by the president of the college or
31 university to the appropriate property appraiser as being
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File original & 9 copies 04/25/97
hbd0021 09:03 am 02109-0034-331791
HOUSE AMENDMENT
hbd-05 Bill No. HB 2109
Amendment No. (for drafter's use only)
1 essential to the educational process, shall be exempt from ad
2 valorem taxation. The use of property by public fairs and
3 expositions chartered by chapter 616 is presumed to be an
4 educational use of such property and shall be exempt from ad
5 valorem taxation to the extent of such use. Property used
6 exclusively for educational purposes shall be deemed owned by
7 an educational institution if the entity owning 100 percent of
8 the educational institution is owned by the identical persons
9 who own the property. If the title to land is held by the
10 trustee of an irrevocable inter vivos trust and if the trust
11 grantor is 100 percent owner of the corporation which operates
12 the educational institution, then the property shall be deemed
13 owned by the educational institution. Property owned by an
14 educational institution shall be deemed to be used for an
15 educational purpose if the institution has taken affirmative
16 steps to prepare the property for educational use.
17 Affirmative steps means environmental or land use permitting
18 activities, creation of architectural plans or schematic
19 drawings, land clearing or site preparation, construction or
20 renovation activities, or other similar activities that
21 demonstrate commitment of the property to an educational use.
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23 (Renumber subsequent sections)
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27 And the title is amended as follows:
28 On page 1, line(s) 2, after the semicolon
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31 amending s. 196.198 F.S.; specifying conditions
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File original & 9 copies 04/25/97
hbd0021 09:03 am 02109-0034-331791
HOUSE AMENDMENT
hbd-05 Bill No. HB 2109
Amendment No. (for drafter's use only)
1 under which property is deemed owned by an
2 educational institution for purposes of ad
3 valorem tax exemption;
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File original & 9 copies 04/25/97
hbd0021 09:03 am 02109-0034-331791