CODING: Words stricken are deletions; words underlined are additions.
House Bill 0029




    Florida House of Representatives - 1997                  HB 29

        By Representative Greene






  1                      A bill to be entitled

  2         An act relating to ad valorem tax exemption;

  3         amending s. 196.011, F.S.; authorizing the

  4         granting of exemption to property entitled to a

  5         charitable exemption for which application was

  6         not timely filed under certain circumstances;

  7         providing for cancellation of taxes assessed

  8         and outstanding tax certificates; providing a

  9         retroactive effective date.

10

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

12

13         Section 1.  Subsection (13) is added to section

14  196.011, Florida Statutes, to read:

15         196.011  Annual application required for exemption.--

16         (13)  Notwithstanding subsection (1), when the owner of

17  property otherwise entitled to a charitable exemption from ad

18  valorem taxation fails to timely file an application for

19  exemption due to an inadvertent error, the owner of the

20  property may file an application for exemption with the

21  property appraiser. The property appraiser must consider the

22  application, and if he or she determines the owner of the

23  property would have been entitled to the exemption had the

24  property owner timely applied, the property appraiser must

25  grant the exemption. Any taxes assessed on such property shall

26  be canceled, and if paid, refunded. Any tax certificates

27  outstanding on such property shall be canceled and refund made

28  pursuant to s. 197.432(10).

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

30  law, and shall apply retroactively to January 1, 1994.

31

                                  1

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






    Florida House of Representatives - 1997                  HB 29

    512-132A-97






  1            *****************************************

  2                          HOUSE SUMMARY

  3
      Authorizes the granting of ad valorem tax exemption to
  4    property entitled to a charitable exemption for which
      application was not timely filed under certain
  5    circumstances.  Provides for cancellation of taxes
      assessed and outstanding tax certificates.
  6

  7

  8

  9

10

11

12

13

14

15

16

17

18

19

20

21

22

23

24

25

26

27

28

29

30

31

                                  2