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A bill to be entitled |
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An act relating to property tax exemptions; amending s. |
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196.24, F.S.; entitling the surviving spouse of certain |
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ex-service members to an exemption from taxation of the |
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value of certain property; providing an effective date. |
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Be It Enacted by the Legislature of the State of Florida: |
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Section 1. Section 196.24, Florida Statutes, is amended to |
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read: |
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196.24 Exemption for disabled ex-service memberor |
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surviving spouse; evidence of disability.--Any ex-service |
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member, a bona fide resident of the state, who has been disabled |
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to a degree of 10 percent or more while serving during a period |
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of wartime service as defined in s. 1.01(14), or by misfortune, |
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is entitled to the exemption from taxation provided for in s. |
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3(b), Art. VII of the State Constitution as provided in this |
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section. Property to the value of $5,000 of such a person is |
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exempt from taxation. The production by him or her of a |
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certificate of disability from the United States Government or |
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the United States Department of Veterans Affairs or its |
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predecessor before the property appraiser of the county wherein |
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the ex-service member's property lies is prima facie evidence of |
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the fact that he or she is entitled to the exemption.The |
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surviving spouse of such ex-service member is also entitled to |
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such exemption as provided in this section. |
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Section 2. This act shall take effect upon becoming a law. |
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