1 | Representative(s) Robaina offered the following: |
2 |
|
3 | Amendment (with title amendment) |
4 | Between lines 151 and 152, insert: |
5 | Section 1. Section 193.019, Florida Statutes, is created |
6 | to read: |
7 | 193.019 Working waterfront property tax relief |
8 | initiative.--Docks, wharfs, lifts, wet and dry marinas, boat |
9 | ramps, boat hauling and repair facilities, commercial fishing |
10 | facilities, boat construction facilities, and other support |
11 | structures over water that are defined as recreational and |
12 | commercial working waterfront properties pursuant to s. 342.07, |
13 | and that are open to the public on a first-come, first-served |
14 | basis, shall be assesses using an income approach to value and |
15 | an appropriate capitalization rate, but not less than 10 |
16 | percent. |
17 |
|
18 | ======= T I T L E A M E N D M E N T ======= |
19 | Remove line(s) 2 and insert: |
20 | An act relating to ad valorem taxation; creating s. 193.019, |
21 | F.S.; specifying a methodology for assessing certain |
22 | recreational and working waterfront property; amending s. |