| 1 | Representative(s) Evers offered the following: |
| 2 |
|
| 3 | Amendment (with title amendment) |
| 4 | Between line(s) 2678 and 2679, insert: |
| 5 | Section 57. Subsection (1) of section 320.015, Florida |
| 6 | Statutes, is amended to read: |
| 7 | 320.015 Taxation of mobile homes.-- |
| 8 | (1) A mobile home, as defined in s. 320.01(2), regardless |
| 9 | of its actual use, shall be subject only to a license tax unless |
| 10 | classified and taxed as real property. A mobile home is to be |
| 11 | considered real property only when the owner of the mobile home |
| 12 | is also the owner of the land on which the mobile home is |
| 13 | situated and said mobile home is permanently affixed thereto. |
| 14 | Any prefabricated or modular housing unit or portion thereof not |
| 15 | manufactured upon an integral chassis or undercarriage for |
| 16 | travel over the highways shall be taxed as real property once |
| 17 | permanently affixed to realty and connected to utilities. This |
| 18 | section shall not be construed to apply to a display home or |
| 19 | other inventory being held for sale by a manufacturer or dealer |
| 20 | of modular housing units even though transported over the |
| 21 | highways to a site for erection or use. |
| 22 |
|
| 23 |
|
| 24 | ======= T I T L E A M E N D M E N T ======= |
| 25 | Between lines 241 and 242, insert: |
| 26 | amending s. 320.015, F.S.; revising provisions for taxation of |
| 27 | mobile homes as real property; exempting certain inventory of a |
| 28 | manufacturer or dealer; |