| 1 | Representative(s) Evers offered the following: |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 1316 and 1317, insert: |
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| 6 | Section 24. Subsection (1) of section 320.015, Florida |
| 7 | Statutes, is amended to read: |
| 8 | 320.015 Taxation of mobile homes.-- |
| 9 | (1) A mobile home, as defined in s. 320.01(2), regardless |
| 10 | of its actual use, shall be subject only to a license tax unless |
| 11 | classified and taxed as real property. A mobile home is to be |
| 12 | considered real property only when the owner of the mobile home |
| 13 | is also the owner of the land on which the mobile home is |
| 14 | situated and said mobile home is permanently affixed thereto. |
| 15 | Any prefabricated or modular housing unit or portion thereof not |
| 16 | manufactured upon an integral chassis or undercarriage for |
| 17 | travel over the highways shall be taxed as real property, even |
| 18 | though transported over the highways to a site for erection or |
| 19 | use, once permanently affixed to realty and connected to |
| 20 | utilities. This section shall not be construed to apply to a |
| 21 | display home or other inventory being held for sale by a |
| 22 | manufacturer or dealer of modular housing units. |
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| 24 |
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| 25 | ======= T I T L E A M E N D M E N T ======= |
| 26 | Remove line 111 and insert: |
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| 28 | of civil traffic infraction hearing officers; amending s. |
| 29 | 320.015, F.S.; revising provisions relating to the taxation of |
| 30 | mobile homes to clarify when specified prefabricated or modular |
| 31 | housing units shall be taxed as real property; providing |
| 32 | construction with respect to display homes or other inventory |
| 33 | being held for sale by a manufacturer or dealer of modular |
| 34 | housing units; amending s. |