HB 7183

1	A bill to be entitled
2	An act relating to property tax exemptions; creating s.
3	196.1987, F.S.; exempting from ad valorem taxation certain
4	property owned by an organization exempt from federal
5	income taxes and used to display aspects of Biblical
6	history; providing limitations; providing an effective
7	date.
8
9	Be It Enacted by the Legislature of the State of Florida:
10
11	Section 1.  Section 196.1987, Florida Statutes, is created
12	to read:
13	196.1987  Biblical history display property exemption.--The
14	use of property owned by an organization exempt from federal
15	income tax under s. 501(c)(3) of the Internal Revenue Code to
16	exhibit, illustrate, and interpret Biblical manuscripts,
17	codices, stone tablets, and other Biblical archives; provide
18	live and recorded demonstrations, explanations, reenactments,
19	and illustrations of Biblical history and Biblical worship; and
20	exhibit times, places, and events of Biblical history and
21	significance, when such activity is open to the public and is
22	available to the public for no admission charge at least 1 day
23	each calendar year, subject to capacity limits, and when such
24	organization has received written correspondence from the
25	Internal Revenue Service stating that the conduct of the
26	organization's activities does not adversely affect the
27	organization's exempt status under s. 501(c)(3) of the Internal
28	Revenue Code, constitutes religious use of such property, which
29	is hereby defined as property within the purview of s. 3(a),
30	Art. VII of the State Constitution and is exempt from ad valorem
31	taxation to the extent of such use pursuant to s. 196.192(2).
32	Any portion of such property used for nonexempt purposes may be
33	valued and placed upon the tax rolls separately from any portion
34	entitled to exemption pursuant to this section.
35	Section 2.  This act shall take effect July 1, 2006.

CODING: Words stricken are deletions; words underlined are additions.