HOUSE AMENDMENT

                                                   Bill No. HB 869

    Amendment No. 002 (for drafter's use only)

                            CHAMBER ACTION
              Senate                               House
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 5                                           ORIGINAL STAMP BELOW

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11  The Committee on Finance & Taxation offered the following:

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13         Amendment (with title amendment) 

14         On page 28, between lines 27 & 28 of the bill

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16  insert:

17         Section 16.  Section 196.095 is created to read:

18         196.095  Exemption for a licensed child care facility

19  operating in an enterprise zone.--

20         (1)  Any real estate used and owned as a child care

21  facility as defined in s. 402.302 which operates in an

22  enterprise zone pursuant to chapter 290 is exempt from

23  taxation.

24         (2)  To claim an enterprise zone child care property

25  tax exemption authorized by this section, a child care

26  facility must file an application under oath with the

27  governing body or enterprise zone development agency having

28  jurisdiction over the enterprise zone where the child care

29  center is located.  Within 10 working days after receipt of an

30  application, the governing body or enterprise zone development

31  agency shall review the application to determine if it

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    File original & 9 copies    04/09/99
    hft0006                     01:34 pm         00869-ft  -042793




                                                   HOUSE AMENDMENT

                                                   Bill No. HB 869

    Amendment No. 002 (for drafter's use only)





 1  contains all the information required pursuant to this section

 2  and meets the criteria set out in this section.  The governing

 3  body or agency shall certify all applications that contain the

 4  information required pursuant to this section and meet the

 5  criteria set out in this section as eligible to receive an ad

 6  valorem tax exemption.  The child care center shall be

 7  responsible for forwarding all application materials to the

 8  governing body or enterprise zone development agency.

 9         (3)  The production by the child care facility operator

10  of a current license by the Department of Children & Families

11  or local licensing authority and certification by the

12  governing body or enterprise zone where the child care center

13  is located is prima facie evidence that the child care

14  facility owner is entitled to such exemptions.

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17  ================ T I T L E   A M E N D M E N T ===============

18  And the title is amended as follows:

19         On page 2, line 27

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21  insert after the semicolon:

22  creating s. 196.095, F.S.; providing for a tax exemption for

23  real estate used and owned by a child care facility operating

24  in an enterprise zone; providing procedures for application

25  for the tax exemption;

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    File original & 9 copies    04/09/99
    hft0006                     01:34 pm         00869-ft  -042793