CODING: Words stricken are deletions; words underlined are additions.
SENATE AMENDMENT
Bill No. CS for SB 290, 1st Eng.
Amendment No.
CHAMBER ACTION
Senate House
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11 Senators Latvala and Sebesta moved the following amendment:
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13 Senate Amendment (with title amendment)
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17 Section 4. 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 SB 290, 1st Eng.
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 SB 290, 1st Eng.
Amendment No.
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2 And the title is amended as follows:
3 On page 1, line 12, after the semicolon
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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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