Senate Bill 0054

    Florida Senate - 2000                                    SB 54

    By Senator Bronson





    18-34-00

  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         amending s. 196.012, F.S.; providing that

  4         certain training facilities are educational

  5         institutions for purposes of tax exemptions;

  6         providing an effective date.

  7

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

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10         Section 1.  Subsection (5) of section 196.012, Florida

11  Statutes, is amended to read:

12         196.012  Definitions.--For the purpose of this chapter,

13  the following terms are defined as follows, except where the

14  context clearly indicates otherwise:

15         (5)  "Educational institution" means a federal, state,

16  parochial, church, or private school, college, or university

17  conducting regular classes and courses of study required for

18  eligibility to certification by, accreditation to, or

19  membership in the State Department of Education of Florida,

20  Southern Association of Colleges and Schools, or the Florida

21  Council of Independent Schools; a nonprofit private school the

22  principal activity of which is conducting regular classes and

23  courses of study accepted for continuing postgraduate dental

24  education credit by a board of the Division of Medical Quality

25  Assurance; educational direct-support organizations created

26  pursuant to ss. 229.8021, 240.299, and 240.331; and facilities

27  located on the property of eligible entities which will become

28  owned by those entities on a date certain; and FAA Part 142

29  training facilities, schools, or businesses that train

30  aircraft pilots and flight crews for approval, certification,

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






    Florida Senate - 2000                                    SB 54
    18-34-00




  1  or regulation by the Federal Aviation Administration or

  2  comparable foreign regulatory authorities.

  3         Section 2.  This act shall take effect July 1, 2000,

  4  and shall apply to tax years beginning on or after that date.

  5

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  7                          SENATE SUMMARY

  8    For purposes of ad valorem tax exemption, defines as
      educational institutions certain training facilities that
  9    train aircraft pilots and flight crews for approval,
      certification, or regulation by the Federal Aviation
10    Administration or comparable foreign regulatory
      authorities.
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