Senate Bill 2278

    Florida Senate - 1998                                  SB 2278

    By Senator Gutman





    34-1183-98

  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         providing that a private correctional facility

  4         serves a public purpose and is exempt from ad

  5         valorem taxation; providing for any portion of

  6         such property used for nonexempt purposes to be

  7         subject to taxation; providing an effective

  8         date.

  9

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

11

12         Section 1.  A private correctional facility, as defined

13  in section 944.710, Florida Statutes, serves a public purpose

14  and is exempt from ad valorem taxation as provided under

15  section 3(a), Article VII of the State Constitution. Any

16  portion of such property used for nonexempt purposes may be

17  valued and placed upon the tax roll separately from any

18  portion entitled to exemption under this section.

19         Section 2.  This act shall take effect January 1, 1999.

20

21            *****************************************

22                          SENATE SUMMARY

23    Provides that a private correctional facility serves a
      public purpose and is exempt from any ad valorem tax, as
24    authorized in s. 3(a), Art. VII of the State
      Constitution. Provides for portions of the property used
25    for nonexempt purposes to be subject to ad valorem tax.

26

27

28

29

30

31

                                  1