HB 0067 2003
1	A bill to be entitled
2	An act relating to property tax exemptions; amending s.
3	196.24, F.S.; entitling the surviving spouse of certain
4	ex-service members to an exemption from taxation of the
5	value of certain property under certain circumstances;
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. Section 196.24, Florida Statutes, is amended to
11	read:
12	196.24 Exemption for disabled ex-service memberor
13	surviving spouse; evidence of disability.--Any ex-service
14	member, a bona fide resident of the state, who has been disabled
15	to a degree of 10 percent or more while serving during a period
16	of wartime service as defined in s. 1.01(14), or by misfortune,
17	is entitled to the exemption from taxation provided for in s.
18	3(b), Art. VII of the State Constitution as provided in this
19	section. Property to the value of $5,000 of such a person is
20	exempt from taxation. The production by him or her of a
21	certificate of disability from the United States Government or
22	the United States Department of Veterans Affairs or its
23	predecessor before the property appraiser of the county wherein
24	the ex-service member's property lies is prima facie evidence of
25	the fact that he or she is entitled to the exemption.The
26	surviving spouse of such a person is also entitled to such
27	exemption as provided in this section until the surviving spouse
28	remarries.
29	Section 2. This act shall take effect upon becoming a law.
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