Senate Bill 0054
CODING: Words stricken are deletions; words underlined are additions.
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.
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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.
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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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