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





                                                  SENATE AMENDMENT

    Bill No. CS for CS for SB 1450

    Amendment No.    

                            CHAMBER ACTION
              Senate                               House
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11  Senator Sebesta moved the following amendment:

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13         Senate Amendment (with title amendment) 

14         On page 32, between lines 14 and 15,

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16  insert:

17         Section 32.  Section 196.198, Florida Statutes, is

18  amended to read:

19         196.198  Educational property exemption.--Educational

20  institutions within this state and their property used by them

21  or by any other exempt entity or educational institution

22  exclusively for educational purposes shall be exempt from

23  taxation.  Sheltered workshops providing rehabilitation and

24  retraining of disabled individuals and exempted by a

25  certificate under s. (d) of the federal Fair Labor Standards

26  Act of 1938, as amended, are declared wholly educational in

27  purpose and shall be exempted from certification,

28  accreditation, and membership requirements set forth in s.

29  196.012.  Those portions of property of college fraternities

30  and sororities certified by the president of the college or

31  university to the appropriate property appraiser as being

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                                                  SENATE AMENDMENT

    Bill No. CS for CS for SB 1450

    Amendment No.    





 1  essential to the educational process, shall be exempt from ad

 2  valorem taxation. The use of property by public fairs and

 3  expositions chartered by chapter 616 is presumed to be an

 4  educational use of such property and shall be exempt from ad

 5  valorem taxation to the extent of such use.  Property used

 6  exclusively for educational purposes shall be deemed owned by

 7  an educational institution if the entity owning 100 percent of

 8  the educational institution is owned by the identical persons

 9  who own the property. If legal title to property is held by a

10  governmental agency that leases the property to a lessee, the

11  property shall be deemed to be owned by the governmental

12  agency and used exclusively for educational purposes if the

13  governmental agency continues to use such property exclusively

14  for educational purposes pursuant to a sublease or other

15  contractual agreement with that lessee. If the title to land

16  is held by the trustee of an irrevocable inter vivos trust and

17  if the trust grantor owns 100 percent of the entity that owns

18  an educational institution that is using the land exclusively

19  for educational purposes, the land is deemed to be property

20  owned by the educational institution for purposes of this

21  exemption. Property owned by an educational institution shall

22  be deemed to be used for an educational purpose if the

23  institution has taken affirmative steps to prepare the

24  property for educational use.  Affirmative steps means

25  environmental or land use permitting activities, creation of

26  architectural plans or schematic drawings, land clearing or

27  site preparation, construction or renovation activities, or

28  other similar activities that demonstrate commitment of the

29  property to an educational use.

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31  (Redesignate subsequent sections.)

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                                                  SENATE AMENDMENT

    Bill No. CS for CS for SB 1450

    Amendment No.    





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

 2  And the title is amended as follows:

 3         On page 1, line 22, following the semicolon

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 5  insert:

 6         amending s. 196.198, F.S.; maintaining

 7         exemption from taxation for property leased

 8         from a governmental agency if the agency

 9         continues to use the property exclusively for

10         educational purposes;

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