Florida Senate - 2006                        SENATOR AMENDMENT
    Bill No. CS for CS for SB 1742
                        Barcode 090526
                            CHAMBER ACTION
              Senate                               House
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 3         Floor: WD/2R            .                    
       05/03/2006 01:06 PM         .                    
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11  Senator King moved the following amendment:
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13         Senate Amendment (with title amendment) 
14         On page 82, between lines 19 and 20,
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16  insert:  
17         Section 46.  Subsection (1) of section 320.015, Florida
18  Statutes, is amended to read:
19         320.015 Taxation of mobile homes.--
20         (1)  A mobile home, as defined in s. 320.01(2),
21  regardless of its actual use, shall be subject only to a
22  license tax unless classified and taxed as real property.  A
23  mobile home is to be considered real property only when the
24  owner of the mobile home is also the owner of the land on
25  which the mobile home is situated and said mobile home is
26  permanently affixed thereto.  Any prefabricated or modular
27  housing unit or portion thereof not manufactured upon an
28  integral chassis or undercarriage for travel over the highways
29  shall be taxed as real property once it is permanently affixed
30  to real property. This subsection does not apply to a display
31  home or other inventory being held for sale by a manufacturer
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    11:39 AM   05/02/06                            s1742c2c-08-c2r


    Florida Senate - 2006                        SENATOR AMENDMENT
    Bill No. CS for CS for SB 1742
                        Barcode 090526
 1  or dealer of modular housing units even though transported
 2  over the highways to a site for erection or use.
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 4  (Redesignate subsequent sections.)
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 7  ================ T I T L E   A M E N D M E N T ===============
 8  And the title is amended as follows:
 9         On page 8, line 8, after the semicolon
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11  insert:
12         amending s. 320.015, F.S.; providing that a
13         prefabricated or modular home shall be taxed as
14         real property after it is permanently affixed
15         to real property; providing an exception for
16         certain display homes or dealer inventory;
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    11:39 AM   05/02/06                            s1742c2c-08-c2r