Florida Senate - 2006                        SENATOR AMENDMENT
    Bill No. CS for CS for SB 1742
                        Barcode 681352
                            CHAMBER ACTION
              Senate                               House
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 3         Floor: WD/2R            .                    
       05/02/2006 11:45 AM         .                    
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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 realty and connected to utilities. This subsection does not
31  apply to a display home or other inventory being held for sale
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    11:48 AM   04/28/06                            s1742c2c-08-20f


    Florida Senate - 2006                        SENATOR AMENDMENT
    Bill No. CS for CS for SB 1742
                        Barcode 681352
 1  by a manufacturer or dealer of modular housing units even
 2  though transported over the highways to a site for erection or
 3  use.
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 5  (Redesignate subsequent sections.)
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 8  ================ T I T L E   A M E N D M E N T ===============
 9  And the title is amended as follows:
10         On page 8, line 8, after the semicolon
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12  insert:
13         amending s. 320.015, F.S.; providing that a
14         prefabricated or modular home shall be taxed as
15         real property after it is permanently affixed
16         to realty and connected to utilities; providing
17         an exception for certain display homes or
18         dealer inventory;
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    11:48 AM   04/28/06                            s1742c2c-08-20f