Senate Bill sb0834

    Florida Senate - 2005                                   SB 834

    By Senator Bennett





    21-857-05

  1                      A bill to be entitled

  2         An act relating to property taxation; amending

  3         s. 196.199, F.S.; providing for the taxation of

  4         property owned by a governmental entity if the

  5         property is used by a private entity for a

  6         nonexempt purpose; providing an effective date.

  7  

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

  9  

10         Section 1.  Subsection (11) is added to section

11  196.199, Florida Statutes, to read:

12         196.199  Government property exemption.--

13         (11)  Property owned by a governmental entity which is

14  otherwise exempt or immune from taxation is taxable if the

15  property is used by a private entity in any manner other than

16  for an exclusive governmental, charitable, literary,

17  religious, scientific, or educational purpose.

18         Section 2.  This act shall take effect January 1, 2006.

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21                          SENATE SUMMARY

22    Provides that property owned by a governmental entity is
      taxable if the property is used by a private entity for a
23    nonexempt purpose.

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