Senate Bill 0864

    Florida Senate - 1998                                   SB 864

    By Senator Meadows





    30-605-98                                               See HB

  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 under certain

  5         circumstances to property entitled to a

  6         charitable exemption for the 1994 tax year for

  7         which application was not timely filed;

  8         providing for canceling outstanding tax

  9         certificates on, and taxes assessed against,

10         such property and for refunding any such taxes

11         that have been paid; providing for expiration;

12         providing an effective date.

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

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

17  196.011, Florida Statutes, to read:

18         196.011  Annual application required for exemption.--

19         (13)  Notwithstanding subsection (1), when a property

20  owner that qualifies as a charitable organization under s.

21  501(c)(3) of the Internal Revenue Code is otherwise entitled

22  to a charitable exemption from ad valorem taxation for the

23  1994 tax year and fails to timely file an application for

24  exemption due to an inadvertent error, the property owner may

25  file an application for exemption with the property appraiser.

26  The property appraiser must consider the application and, if

27  he or she determines the owner of the property would have been

28  entitled to the exemption had the property owner timely

29  applied, the property appraiser must grant the exemption. Any

30  taxes assessed on such property shall be canceled and, if

31  paid, refunded. Any tax certificates outstanding on such

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






    Florida Senate - 1998                                   SB 864
    30-605-98                                               See HB




  1  property shall be canceled and refund made pursuant to s.

  2  197.432(10).  This subsection shall expire 1 year after the

  3  date it takes effect.

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

  5  law.

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  8                          SENATE SUMMARY

  9    Authorizes the granting of an exemption from ad valorem
      taxes, in specified circumstances, to property that was
10    entitled to a charitable exemption for the 1994 tax year
      but for which an application for exemption was not timely
11    filed. Provides for canceling tax certificates
      outstanding on such property and taxes assessed against
12    the property and for refunding any taxes paid on the
      property. Provides that this provision is to expire 1
13    year after its effective date.

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