Florida Senate - 2006                      COMMITTEE AMENDMENT
    Bill No. CS for SB 1742
                        Barcode 671944
                            CHAMBER ACTION
              Senate                               House
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       04/20/2006 05:05 PM         .                    
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11  The Committee on Domestic Security (Dockery) recommended the
12  following amendment to amendment (720760):
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14         Senate Amendment (with title amendment) 
15         On page 30, between lines 2 and 3,
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17  and insert:  
18         Section 18.  Subsection (1) of section 320.15, Florida
19  Statutes, is amended to read:
20         320.015  Taxation of mobile homes.--
21         (1)  A mobile home, as defined in s. 320.01(2),
22  regardless of its actual use, shall be subject only to a
23  license tax unless classified and taxed as real property.  A
24  mobile home is to be considered real property only when the
25  owner of the mobile home is also the owner of the land on
26  which the mobile home is situated and said mobile home is
27  permanently affixed thereto.  Any prefabricated or modular
28  housing unit or portion thereof not manufactured upon an
29  integral chassis or undercarriage for travel over the highways
30  shall be taxed as real property once permanently affixed to
31  realty and connected to utilities. This section shall not be
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    1:27 PM   04/20/06                              s1742.ds15.t57


    Florida Senate - 2006                      COMMITTEE AMENDMENT
    Bill No. CS for SB 1742
                        Barcode 671944
 1  construed to apply to a display home or other inventory being
 2  held for sale by a manufacture/ or dealer of modular housing
 3  unitseven though transported over the highways to a site for
 4  erection or use.
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 6  (Redesignate subsequent sections.)
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 9  ================ T I T L E   A M E N D M E N T ===============
10  And the title is amended as follows:
11         On page 70, line 29,after the semicolon
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13  insert:
14         amending s. 320.15, F.S.; ensuring display
15         homes and homes held in inventory for sale are
16         not taxable to the manufacturer or dealer as
17         real property;
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    1:27 PM   04/20/06                              s1742.ds15.t57