Florida Senate - 2005                      COMMITTEE AMENDMENT
    Bill No. SB 1316
                        Barcode 390234
                            CHAMBER ACTION
              Senate                               House
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11  The Committee on Community Affairs (Bennett) recommended the
12  following amendment:
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14         Senate Amendment (with title amendment) 
15         On page 14, lines 5-10, delete those lines
16  
17  and insert:  
18         Section 10.  Sections 197.303, 197.304, 197.3041,
19  197.3042, 197.3043, 197.3044, 197.3045, 197.3046, and
20  197.3047, Florida Statutes, are created to read:
21         197.303  Ad valorem tax deferral for working waterfront
22  properties.--
23         (1)  The board of county commissioners of any county or
24  the governing authority of any municipality may adopt an
25  ordinance to allow for ad valorem tax deferrals for working
26  waterfront properties if the owners are engaging in the
27  operation, rehabilitation, or renovation of such properties in
28  accordance with guidelines established in this section.
29         (2)  The board of county commissioners or the governing
30  authority of the municipality by ordinance may authorize the
31  deferral from ad valorem taxation of up to 100 percent of the
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    8:29 AM   04/04/05                              s1316.ca21.003

Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1316 Barcode 390234 1 assessed value of real property and all improvements to 2 working waterfront properties which result from the operation, 3 renovation, or rehabilitation of such properties. The deferral 4 applies only to improvements to real property. In order for 5 the property to qualify for the deferral, any such 6 improvements must be made on or after the day the ordinance 7 authorizing ad valorem tax deferral for working waterfront 8 properties is adopted. 9 (3) The ordinance shall designate the type and 10 location of working waterfront property for which deferrals 11 may be granted, which may include any property meeting the 12 provisions of s. 342.07(2), which property may be further 13 required to be located within a particular geographic area or 14 areas of the county or municipality. 15 (4) The ordinance must specify that such deferrals 16 apply only to taxes levied by the unit of government granting 17 the deferral. The deferrals do not apply, however, to taxes 18 levied for the payment of bonds or to taxes authorized by a 19 vote of the electors pursuant to s. 9(b) or s. 12, Art. VII of 20 the State Constitution. 21 (5) The ordinance must specify that any deferral 22 granted remains in effect regardless of any change in the 23 authority of the county or municipality to grant the deferral. 24 In order to retain the deferral, however, the use and 25 ownership of the property as a working waterfront must be 26 maintained over the period for which the deferral is granted. 27 197.304 Tax deferral for recreational and commercial 28 working waterfronts.-- 29 (1) Any property owner residing in a county that has 30 adopted a tax deferral ordinance pursuant to s. 197.303 that 31 owns a recreational and 2 8:29 AM 04/04/05 s1316.ca21.003
Florida Senate - 2005 COMMITTEE AMENDMENT Bill No. SB 1316 Barcode 390234 1 ================ T I T L E A M E N D M E N T =============== 2 And the title is amended as follows: 3 On page 2, lines 12-13 delete those lines 4 5 and insert: 6 waterfront"; creating ss. 197.303-197.3047; 7 authorizing county commissions to adopt tax 8 deferral ordinances for recreational and 9 commercial working waterfronts; providing a tax 10 deferral for ad valorem 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 3 8:29 AM 04/04/05 s1316.ca21.003