House Bill 2197e1

                                      HB 2197, First Engrossed/ntc



  1                      A bill to be entitled

  2         An act relating to ad valorem tax exemption for

  3         charter schools; creating s. 196.1983, F.S.;

  4         providing an exemption from ad valorem taxes

  5         for facilities used to house charter schools;

  6         amending s. 196.29, F.S.; providing for the

  7         cancellation of certain taxes on real property

  8         acquired by a charter school; amending s.

  9         228.056, F.S.; providing notice of certain tax

10         exemptions; providing an effective date.

11

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

13

14         Section 1.  Section 196.1983, Florida Statutes, is

15  created to read:

16         196.1983  Charter school exemption from ad valorem

17  taxes.--Any facility, or portion thereof, used to house a

18  charter school whose charter has been approved by the sponsor

19  and the governing board pursuant to s. 228.056(9) shall be

20  exempt from ad valorem taxes.  For leasehold properties, the

21  landlord must certify by affidavit to the charter school that

22  the lease payments shall be reduced to the extent of the

23  exemption received.  The owner of the property shall disclose

24  to a charter school the full amount of the benefit derived

25  from the exemption and the method for ensuring that the

26  charter school receives such benefit.  The charter school

27  shall receive the full benefit derived from the exemption

28  through either an annual or monthly credit to the charter

29  school's lease payments.

30         Section 2.  Section 196.29, Florida Statutes, is

31  amended to read:


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






                                      HB 2197, First Engrossed/ntc



  1         196.29  Cancellation of certain taxes on real property

  2  acquired by a county, school board, charter school governing

  3  board, or community college district board of

  4  trustees.--Whenever any county, school board, charter school

  5  governing board, or community college district board of

  6  trustees of this state has heretofore acquired, or shall

  7  hereafter acquire, title to any real property, the taxes of

  8  all political subdivisions, as defined in s. 1.01, upon such

  9  property for the year in which title to such property was

10  acquired, or shall hereafter be acquired, shall be that

11  portion of the taxes levied or accrued against such property

12  for such year which the portion of such year which has expired

13  at the date of such acquisition bears to the entire year, and

14  the remainder of such taxes for such year shall stand

15  canceled.

16         Section 3.  Subsection (16) of section 228.056, Florida

17  Statutes, is amended to read:

18         228.056  Charter schools.--

19         (16)  FACILITIES.--

20         (a)  A charter school shall utilize facilities which

21  comply with the State Uniform Building Code for Public

22  Educational Facilities Construction adopted pursuant to s.

23  235.26 or with applicable state minimum building codes

24  pursuant to chapter 553 and state minimum fire protection

25  codes pursuant to s. 633.025, as adopted by the authority in

26  whose jurisdiction the facility is located.

27         (b)  Any facility, or portion thereof, used to house a

28  charter school whose charter has been approved by the sponsor

29  and the governing board pursuant to subsection (9) shall be

30  exempt from ad valorem taxes, pursuant to s. 196.1983.

31         Section 4.  This act shall take effect July 1, 2000.


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