Florida Senate - 2006                        SENATOR AMENDMENT
    Bill No. HB 7079, 2nd Eng.
                        Barcode 333500
                            CHAMBER ACTION
              Senate                               House
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 3         Floor: 1a/AD/2R         .                    
       05/03/2006 05:22 PM         .                    
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11  Senator King moved the following amendment to amendment
12  (220694):
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14         Senate Amendment (with title amendment) 
15         On page 29, between lines 27 and 28,
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17  insert:  
18         Section 25.  Subsection (1) of section 320.015, 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 it is permanently affixed
31  to real property. This subsection does not apply to a display
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    Florida Senate - 2006                        SENATOR AMENDMENT
    Bill No. HB 7079, 2nd Eng.
                        Barcode 333500
 1  home or other inventory being held for sale by a manufacturer
 2  or dealer of modular housing units even though transported
 3  over the highways to a site for erection or 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 79, line 4, 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 real property; providing an exception for
17         certain display homes or dealer inventory;
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