| 1 | Representative(s) Evers offered the following: |
| 2 |
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| 3 | Substitute Amendment for Amendment (962125) (with title |
| 4 | amendment) |
| 5 | Between lines 1316 and 1317, insert: |
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| 7 | Section 24. Subsection (1) of section 320.015, Florida |
| 8 | Statutes, is amended to read: |
| 9 | 320.015 Taxation of mobile homes.-- |
| 10 | (1) A mobile home, as defined in s. 320.01(2), regardless |
| 11 | of its actual use, shall be subject only to a license tax unless |
| 12 | classified and taxed as real property. A mobile home is to be |
| 13 | considered real property only when the owner of the mobile home |
| 14 | is also the owner of the land on which the mobile home is |
| 15 | situated and said mobile home is permanently affixed thereto. |
| 16 | Any prefabricated or modular housing unit or portion thereof not |
| 17 | manufactured upon an integral chassis or undercarriage for |
| 18 | travel over the highways shall be taxed as real property once |
| 19 | permanently affixed to realty and connected to utilities. This |
| 20 | section shall not be construed to apply to a display home or |
| 21 | other inventory being held for sale by a manufacturer or dealer |
| 22 | of modular housing units even though transported over the |
| 23 | highways to a site for erection or use. |
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| 26 | ======= T I T L E A M E N D M E N T ======= |
| 27 | Remove line 111 and insert: |
| 28 |
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| 29 | of civil traffic infraction hearing officers; amending s. |
| 30 | 320.015, F.S.; revising provisions relating to the |
| 31 | taxation of mobile homes to clarify when specified |
| 32 | prefabricated or modular housing units shall be taxed as |
| 33 | real property; providing construction with respect to |
| 34 | display homes or other inventory being held for sale by a |
| 35 | manufacturer or dealer of modular housing units; amending |
| 36 | s. |