CODING: Words stricken are deletions; words underlined are additions.
House Bill 0897




    Florida House of Representatives - 1997                 HB 897

        By Representative Barreiro






  1                      A bill to be entitled

  2         An act relating to taxation; amending s.

  3         196.012, F.S.; redefining the term "educational

  4         institution," for purposes of the exemption of

  5         such institutions from ad valorem taxation, to

  6         include certain schools providing postgraduate

  7         dental education; providing an 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 eligible entities which will become

29  owned by those entities on a date certain.

30         Section 2.  This act shall take effect January 1, 1998.

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






    Florida House of Representatives - 1997                 HB 897

    543-121B-97






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  2                          HOUSE SUMMARY

  3    Redefines the term "educational institution," for
      purposes of exempting such institutions from ad valorem
  4    taxation, to include schools conducting classes and
      courses of study accepted for continuing postgraduate
  5    dental education by a board of the Division of Medical
      Quality Assurance.
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