| 1 | Representative(s) Simmons offered the following: |
| 2 |
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| 3 | Amendment (with ballot statement and title amendments) |
| 4 | Remove line(s) 140-484 and insert: |
| 5 | (8)a. For all levies other than school district levies, a |
| 6 | person who establishes a new homestead as of January 1, 2009, or |
| 7 | January 1 of any subsequent year and who has received a |
| 8 | homestead exemption pursuant to Section 6 of this Article as of |
| 9 | January 1 of either of the two years immediately preceding the |
| 10 | establishment of the new homestead is entitled to have the new |
| 11 | homestead assessed at less than just value. A person who |
| 12 | establishes a new homestead as of January 1, 2008, is entitled |
| 13 | to have the new homestead assessed at less than just value only |
| 14 | if that person received a homestead exemption on January 1, |
| 15 | 2007. The assessed value of the newly established homestead |
| 16 | shall be determined as follows: |
| 17 | 1. If the just value of the new homestead is greater than |
| 18 | or equal to the just value of the prior homestead of the person |
| 19 | establishing the new homestead as of January 1 of the year in |
| 20 | which the prior homestead was abandoned, the assessed value of |
| 21 | the new homestead shall be the lesser of: |
| 22 | (A) The just value of the new homestead minus an amount |
| 23 | equal to the difference between the just value and the assessed |
| 24 | value of the prior homestead as of January 1 of the year in |
| 25 | which the prior homestead was abandoned, not to exceed $1 |
| 26 | million; or |
| 27 | (B) Sixty percent (60%) of the just value of the new |
| 28 | homestead up to $1 million and one hundred percent (100%) of |
| 29 | that portion of just value exceeding $1 million. |
| 30 |
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| 31 | Thereafter, the homestead shall be assessed as provided herein. |
| 32 | 2. If the just value of the new homestead is less than the |
| 33 | just value of the prior homestead of the person establishing the |
| 34 | new homestead as of January 1 of the year in which the prior |
| 35 | homestead was abandoned, the assessed value of the new homestead |
| 36 | shall be equal to the lesser of: |
| 37 | (A) The just value of the new homestead divided by the |
| 38 | just value of the prior homestead and multiplied by the assessed |
| 39 | value of the prior homestead; or |
| 40 | (B) Sixty percent (60%) of the just value of the new |
| 41 | homestead up to $1 million and one hundred percent (100%) of |
| 42 | that portion of the just value exceeding $1 million. |
| 43 |
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| 44 | However, if the difference between the just value of the new |
| 45 | homestead and the assessed value of the new homestead calculated |
| 46 | pursuant to this sub-subparagraph is greater than $1 million, |
| 47 | the assessed value of the new homestead shall be increased so |
| 48 | that the difference between the just value and the assessed |
| 49 | value equals $1 million. Thereafter, the homestead shall be |
| 50 | assessed as provided herein. |
| 51 | b. By general law and subject to conditions specified |
| 52 | therein, the legislature shall provide for application of this |
| 53 | paragraph to property owned by more than one person. |
| 54 | (9) By general law, the legislature may decrease the |
| 55 | percentages specified in sub-sub-subparagraphs (8)a.1.(B) and |
| 56 | 2.(B). |
| 57 | (d) The legislature may, by general law, for assessment |
| 58 | purposes and subject to the provisions of this subsection, allow |
| 59 | counties and municipalities to authorize by ordinance that |
| 60 | historic property may be assessed solely on the basis of |
| 61 | character or use. Such character or use assessment shall apply |
| 62 | only to the jurisdiction adopting the ordinance. The |
| 63 | requirements for eligible properties must be specified by |
| 64 | general law. |
| 65 | (e) A county may, in the manner prescribed by general law, |
| 66 | provide for a reduction in the assessed value of homestead |
| 67 | property to the extent of any increase in the assessed value of |
| 68 | that property which results from the construction or |
| 69 | reconstruction of the property for the purpose of providing |
| 70 | living quarters for one or more natural or adoptive grandparents |
| 71 | or parents of the owner of the property or of the owner's spouse |
| 72 | if at least one of the grandparents or parents for whom the |
| 73 | living quarters are provided is 62 years of age or older. Such a |
| 74 | reduction may not exceed the lesser of the following: |
| 75 | (1) The increase in assessed value resulting from |
| 76 | construction or reconstruction of the property. |
| 77 | (2) Twenty percent of the total assessed value of the |
| 78 | property as improved. |
| 79 | (f) As defined by general law, real property that is used |
| 80 | to provide affordable housing and is subject to rent |
| 81 | restrictions imposed by a governmental agency may be assessed as |
| 82 | provided by general law, subject to conditions or limitations |
| 83 | specified therein. This subsection shall apply to all levies |
| 84 | other than school district levies. |
| 85 | (g) As defined by general law, land that is used |
| 86 | exclusively for commercial fishing purposes or that is open to |
| 87 | the public and used predominantly for commercial water-dependent |
| 88 | activities or for public access to waters that are navigable may |
| 89 | be assessed as provided by general law, subject to conditions or |
| 90 | limitations specified therein. For purposes of this paragraph, |
| 91 | the term "water-dependent activity" means any activity that can |
| 92 | be conducted only on, in, over, or adjacent to waters that are |
| 93 | navigable and that requires direct access to water and involves |
| 94 | the use of water as an integral part of such activity. This |
| 95 | subsection shall apply to all levies other than school district |
| 96 | levies. |
| 97 | (h) Increases in assessments each year for all property |
| 98 | other than property entitled to the assessment increase |
| 99 | limitations provided in this section shall not exceed the |
| 100 | limitations specified in paragraph (1) of subsection (c) of this |
| 101 | section. |
| 102 | SECTION 6. Homestead exemptions.-- |
| 103 | (a)(1) Every person who has the legal or equitable title |
| 104 | to real estate and maintains thereon the permanent residence of |
| 105 | the owner, or another legally or naturally dependent upon the |
| 106 | owner, shall be exempt from taxation thereon, upon establishment |
| 107 | of right thereto in the manner prescribed by law, except |
| 108 | assessments for special benefits, up to the assessed valuation |
| 109 | of twenty-five five thousand dollars, plus an amount equal to |
| 110 | the greater of: |
| 111 | a. Forty percent (40%) of the just valuation of such |
| 112 | property greater than twenty-five thousand dollars up to five |
| 113 | hundred thousand dollars of just valuation; or |
| 114 | b. The accumulated benefit provided under subsection (c) |
| 115 | of Section 4, upon establishment of right thereto in the manner |
| 116 | prescribed by law. |
| 117 | (2) The real estate may be held by legal or equitable |
| 118 | title, by the entireties, jointly, in common, as a condominium, |
| 119 | or indirectly by stock ownership or membership representing the |
| 120 | owner's or member's proprietary interest in a corporation owning |
| 121 | a fee or a leasehold initially in excess of ninety-eight years. |
| 122 | The exemption shall not apply with respect to any assessment |
| 123 | roll until such roll is first determined to be in compliance |
| 124 | with the provisions of Section 4 of this Article by a state |
| 125 | agency designated by general law. This exemption is repealed on |
| 126 | the effective date of any amendment to Section 4 of this Article |
| 127 | that provides for the assessment of homestead property at less |
| 128 | than just value. |
| 129 | (b) Not more than one exemption shall be allowed any |
| 130 | individual or family unit or with respect to any residential |
| 131 | unit. No exemption shall exceed the value of the real estate |
| 132 | assessable to the owner or, in case of ownership through stock |
| 133 | or membership in a corporation, the value of the proportion |
| 134 | which the interest in the corporation bears to the assessed |
| 135 | value of the property. |
| 136 | (c) By general law and subject to conditions specified |
| 137 | therein, the exemption shall be increased to a total of twenty- |
| 138 | five thousand dollars of the assessed value of the real estate |
| 139 | for each school district levy. By general law and subject to |
| 140 | conditions specified therein, the exemption for all other levies |
| 141 | may be increased up to an amount not exceeding ten thousand |
| 142 | dollars of the assessed value of the real estate if the owner |
| 143 | has attained age sixty-five or is totally and permanently |
| 144 | disabled and if the owner is not entitled to the exemption |
| 145 | provided in subsection (d). |
| 146 | (d) By general law and subject to conditions specified |
| 147 | therein, the exemption shall be increased to a total of the |
| 148 | following amounts of assessed value of real estate for each levy |
| 149 | other than those of school districts: fifteen thousand dollars |
| 150 | with respect to 1980 assessments; twenty thousand dollars with |
| 151 | respect to 1981 assessments; twenty-five thousand dollars with |
| 152 | respect to assessments for 1982 and each year thereafter. |
| 153 | However, such increase shall not apply with respect to any |
| 154 | assessment roll until such roll is first determined to be in |
| 155 | compliance with the provisions of section 4 by a state agency |
| 156 | designated by general law. This subsection shall stand repealed |
| 157 | on the effective date of any amendment to section 4 which |
| 158 | provides for the assessment of homestead property at a specified |
| 159 | percentage of its just value. |
| 160 | (c)(e) By general law and subject to conditions specified |
| 161 | therein, the Legislature may provide to renters, who are |
| 162 | permanent residents, ad valorem tax relief on all ad valorem tax |
| 163 | levies. Such ad valorem tax relief shall be in the form and |
| 164 | amount established by general law. |
| 165 | (d)(f) The legislature may, by general law, allow counties |
| 166 | or municipalities, for the purpose of their respective tax |
| 167 | levies and subject to the provisions of general law, to grant an |
| 168 | additional homestead tax exemption not exceeding fifty thousand |
| 169 | dollars to any person who has the legal or equitable title to |
| 170 | real estate and maintains thereon the permanent residence of the |
| 171 | owner and who has attained age sixty-five and whose household |
| 172 | income, as defined by general law, does not exceed twenty |
| 173 | thousand dollars. The general law must allow counties and |
| 174 | municipalities to grant this additional exemption, within the |
| 175 | limits prescribed in this subsection, by ordinance adopted in |
| 176 | the manner prescribed by general law, and must provide for the |
| 177 | periodic adjustment of the income limitation prescribed in this |
| 178 | subsection for changes in the cost of living. |
| 179 | (e)(g) Each veteran who is age 65 or older who is |
| 180 | partially or totally permanently disabled shall receive a |
| 181 | discount from the amount of the ad valorem tax otherwise owed on |
| 182 | homestead property the veteran owns and resides in if the |
| 183 | disability was combat related, the veteran was a resident of |
| 184 | this state at the time of entering the military service of the |
| 185 | United States, and the veteran was honorably discharged upon |
| 186 | separation from military service. The discount shall be in a |
| 187 | percentage equal to the percentage of the veteran's permanent, |
| 188 | service-connected disability as determined by the United States |
| 189 | Department of Veterans Affairs. To qualify for the discount |
| 190 | granted by this subsection, an applicant must submit to the |
| 191 | county property appraiser, by March 1, proof of residency at the |
| 192 | time of entering military service, an official letter from the |
| 193 | United States Department of Veterans Affairs stating the |
| 194 | percentage of the veteran's service-connected disability and |
| 195 | such evidence that reasonably identifies the disability as |
| 196 | combat related, and a copy of the veteran's honorable discharge. |
| 197 | If the property appraiser denies the request for a discount, the |
| 198 | appraiser must notify the applicant in writing of the reasons |
| 199 | for the denial, and the veteran may reapply. The Legislature |
| 200 | may, by general law, waive the annual application requirement in |
| 201 | subsequent years. This subsection shall take effect December 7, |
| 202 | 2006, is self-executing, and does not require implementing |
| 203 | legislation. |
| 204 | (f) Real property owned and used as a homestead by a |
| 205 | person who has attained age sixty-five and whose household |
| 206 | income, as defined by general law, does not exceed $23,604 is |
| 207 | exempt from ad valorem taxation. The legislature shall provide |
| 208 | for an annual adjustment of the income limitation prescribed in |
| 209 | this subsection for changes in the cost of living and may |
| 210 | provide additional financial eligibility requirements or other |
| 211 | eligibility requirements. |
| 212 | SECTION 9. Local taxes.-- |
| 213 | (a) Counties, school districts, and municipalities shall, |
| 214 | and special districts may, be authorized by law to levy ad |
| 215 | valorem taxes and may be authorized by general law to levy other |
| 216 | taxes, for their respective purposes, except ad valorem taxes on |
| 217 | intangible personal property and taxes prohibited by this |
| 218 | constitution. |
| 219 | (b) Ad valorem taxes, exclusive of taxes levied for the |
| 220 | payment of bonds and taxes levied for periods not longer than |
| 221 | two years when authorized by vote of the electors who are the |
| 222 | owners of freeholds therein not wholly exempt from taxation, |
| 223 | shall not be levied in excess of the following millages upon the |
| 224 | assessed value of real estate and tangible personal property: |
| 225 | for all county purposes, ten mills; for all municipal purposes, |
| 226 | ten mills; for all school purposes, ten mills; for water |
| 227 | management purposes for the northwest portion of the state lying |
| 228 | west of the line between ranges two and three east, 0.05 mill; |
| 229 | for water management purposes for the remaining portions of the |
| 230 | state, 1.0 mill; and for all other special districts a millage |
| 231 | authorized by law approved by vote of the electors who are |
| 232 | owners of freeholds therein not wholly exempt from taxation. A |
| 233 | county furnishing municipal services may, to the extent |
| 234 | authorized by law, levy additional taxes within the limits fixed |
| 235 | for municipal purposes. |
| 236 | (c) By general law, the legislature shall limit the |
| 237 | authority of counties, municipalities, and special districts to |
| 238 | increase ad valorem taxes. |
| 239 | ARTICLE VIII |
| 240 | LOCAL GOVERNMENT |
| 241 | SECTION 1. Counties.-- |
| 242 | (a) POLITICAL SUBDIVISIONS. The state shall be divided by |
| 243 | law into political subdivisions called counties. Counties may be |
| 244 | created, abolished or changed by law, with provision for payment |
| 245 | or apportionment of the public debt. |
| 246 | (b) COUNTY FUNDS. The care, custody and method of |
| 247 | disbursing county funds shall be provided by general law. |
| 248 | (c) GOVERNMENT. Pursuant to general or special law, a |
| 249 | county government may be established by charter which shall be |
| 250 | adopted, amended or repealed only upon vote of the electors of |
| 251 | the county in a special election called for that purpose. |
| 252 | (d) COUNTY OFFICERS. There shall be elected by the |
| 253 | electors of each county, for terms of four years, a sheriff, a |
| 254 | tax collector, a property appraiser, a supervisor of elections, |
| 255 | and a clerk of the circuit court; except, when provided by |
| 256 | county charter or special law approved by vote of the electors |
| 257 | of the county, any county officer other than a property |
| 258 | appraiser may be chosen in another manner therein specified, or |
| 259 | any county office other than the office of property appraiser |
| 260 | may be abolished when all the duties of the office prescribed by |
| 261 | general law are transferred to another office. When not |
| 262 | otherwise provided by county charter or special law approved by |
| 263 | vote of the electors, the clerk of the circuit court shall be ex |
| 264 | officio clerk of the board of county commissioners, auditor, |
| 265 | recorder and custodian of all county funds. |
| 266 | (e) COMMISSIONERS. Except when otherwise provided by |
| 267 | county charter, the governing body of each county shall be a |
| 268 | board of county commissioners composed of five or seven members |
| 269 | serving staggered terms of four years. After each decennial |
| 270 | census the board of county commissioners shall divide the county |
| 271 | into districts of contiguous territory as nearly equal in |
| 272 | population as practicable. One commissioner residing in each |
| 273 | district shall be elected as provided by law. |
| 274 | (f) NON-CHARTER GOVERNMENT. Counties not operating under |
| 275 | county charters shall have such power of self-government as is |
| 276 | provided by general or special law. The board of county |
| 277 | commissioners of a county not operating under a charter may |
| 278 | enact, in a manner prescribed by general law, county ordinances |
| 279 | not inconsistent with general or special law, but an ordinance |
| 280 | in conflict with a municipal ordinance shall not be effective |
| 281 | within the municipality to the extent of such conflict. |
| 282 | (g) CHARTER GOVERNMENT. Counties operating under county |
| 283 | charters shall have all powers of local self-government not |
| 284 | inconsistent with general law, or with special law approved by |
| 285 | vote of the electors. The governing body of a county operating |
| 286 | under a charter may enact county ordinances not inconsistent |
| 287 | with general law. The charter shall provide which shall prevail |
| 288 | in the event of conflict between county and municipal |
| 289 | ordinances. |
| 290 | (h) TAXES; LIMITATION. Property situate within |
| 291 | municipalities shall not be subject to taxation for services |
| 292 | rendered by the county exclusively for the benefit of the |
| 293 | property or residents in unincorporated areas. |
| 294 | (i) COUNTY ORDINANCES. Each county ordinance shall be |
| 295 | filed with the custodian of state records and shall become |
| 296 | effective at such time thereafter as is provided by general law. |
| 297 | (j) VIOLATION OF ORDINANCES. Persons violating county |
| 298 | ordinances shall be prosecuted and punished as provided by law. |
| 299 | (k) COUNTY SEAT. In every county there shall be a county |
| 300 | seat at which shall be located the principal offices and |
| 301 | permanent records of all county officers. The county seat may |
| 302 | not be moved except as provided by general law. Branch offices |
| 303 | for the conduct of county business may be established elsewhere |
| 304 | in the county by resolution of the governing body of the county |
| 305 | in the manner prescribed by law. No instrument shall be deemed |
| 306 | recorded until filed at the county seat, or a branch office |
| 307 | designated by the governing body of the county for the recording |
| 308 | of instruments, according to law. |
| 309 | ARTICLE XII |
| 310 | SCHEDULE |
| 311 | SECTION 27. Elected property appraisers; application.--The |
| 312 | requirement in Section 1(d) of Article VIII for a property |
| 313 | appraiser to be elected by the electors of the county shall |
| 314 | apply in each county, including each charter county, regardless |
| 315 | of whether the charter was adopted pursuant to Section 1(g) of |
| 316 | Article VIII or pursuant to Section 9, Section 10, Section 11, |
| 317 | or Section 24 of Article VIII of the Constitution of 1885, as |
| 318 | amended and incorporated by reference in Section 6(e) of Article |
| 319 | VIII. Any county that does not have an elected property |
| 320 | appraiser on the effective date of the amendment to Section 1 of |
| 321 | Article VIII of this constitution shall provide for electing a |
| 322 | property appraiser at the next general election as provided by |
| 323 | general law. |
| 324 | SECTION 28. Property tax exemptions and ad valorem tax |
| 325 | limitations.--The amendments to Sections 3, 4, 6, and 9 of |
| 326 | Article VII, providing a $25,000 exemption from ad valorem |
| 327 | taxation for tangible personal property, providing an additional |
| 328 | homestead exemption equal to the greater of forty percent of the |
| 329 | homestead's just valuation from $25,000 up to $500,000 or the |
| 330 | accumulated benefit under Save Our Homes, authorizing the |
| 331 | transfer of the accrued benefit from the limitation on the |
| 332 | assessment of homestead property, providing a complete homestead |
| 333 | exemption for low-income seniors, providing for assessing rent- |
| 334 | restricted affordable housing and commercial and public-access |
| 335 | waterfront property pursuant to general law, limiting annual |
| 336 | increases in assessments of nonhomestead real property, and |
| 337 | requiring the legislature to limit the authority of counties, |
| 338 | municipalities, and special districts to increase ad valorem |
| 339 | taxes; the amendment to Section 1 of Article VIII, requiring |
| 340 | property appraisers to be elected; and the creation of Section |
| 341 | 27 of this Article, providing for election of county property |
| 342 | appraisers, and this section, if submitted to the electors of |
| 343 | this state for approval or rejection at a special election |
| 344 | authorized by law to be held on January 29, 2008, shall take |
| 345 | effect upon approval by the electors and shall operate |
| 346 | retroactively to January 1, 2008, or, if submitted to the |
| 347 | electors of this state for approval or rejection at the next |
| 348 | general election, shall take effect January 1 of the year |
| 349 | following such general election. |
| 350 |
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| 351 |
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| 352 | ====== B A L L O T S T A T E M E N T A M E N D M E N T ====== |
| 353 |
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| 354 | Remove line(s) 495-562 and insert: |
| 355 | homestead property, this revision 1) provides an additional |
| 356 | homestead exemption equal to the greater of 40 percent of |
| 357 | homestead just value from $25,000 up to $500,000 or the |
| 358 | accumulated benefit provided under Save Our Homes, 2) exempts |
| 359 | certain low-income seniors from ad valorem tax on their |
| 360 | homesteads, and 3) provides for the transfer of accumulated Save |
| 361 | Our Homes benefits and authorizes Legislature to increase amount |
| 362 | and percentage of accrued benefit. With respect to non-homestead |
| 363 | property, this revision allows the Legislature to limit ad |
| 364 | valorem assessments on 4) affordable housing and 5) on working |
| 365 | waterfronts under specific circumstances, 6) provides a $25,000 |
| 366 | exemption for tangible personal property, and 7) limits annual |
| 367 | increases in assessments of nonhomestead real property. Further, |
| 368 | this revision 8) requires the Legislature to limit the authority |
| 369 | of local governments other than school districts to increase |
| 370 | property taxes, and 9) requires all county property appraisers |
| 371 | to be elected. |
| 372 | In more detail, this revision: |
| 373 | 1. Provides for an additional homestead exemption equal to |
| 374 | the greater of 40 percent of the just value of the homestead |
| 375 | property from $25,000 up to $500,000 or the accumulated benefit |
| 376 | provide under Save Our Homes. |
| 377 | 2. Exempts certain low-income seniors from ad valorem tax |
| 378 | on their homes. Persons 65 or older whose household income is |
| 379 | less than $23,604, adjusted annually for inflation, will be |
| 380 | totally exempt from ad valorem taxes, including school taxes, on |
| 381 | their homestead property. |
| 382 | 3. Provides for the transfer of accumulated Save Our Homes |
| 383 | benefits. Homestead property owners will be able to transfer |
| 384 | their Save Our Homes benefit to a new homestead within two years |
| 385 | of relinquishing their previous homestead exemption; except, if |
| 386 | the new homestead is established on January 1, 2008, the |
| 387 | previous homestead must have been relinquished in 2007. If the |
| 388 | new homestead has a higher just value than the old one, the |
| 389 | benefit transferred shall be the lesser of a) the just value of |
| 390 | the new homestead minus an amount equal to the difference |
| 391 | between the just value and the assessed value of the prior |
| 392 | homestead as of January 1 of the year in which the prior |
| 393 | homestead was abandoned, not to exceed $1 million, or b) 60 |
| 394 | percent of the just value up to $1 million in just value, and |
| 395 | 100 percent of that portion of just value over $1 million, of |
| 396 | the new homestead; if the new homestead has a lower just value, |
| 397 | the amount of benefit transferred will be equal to the lesser of |
| 398 | c) the just value of the new homestead divided by the just value |
| 399 | of the prior homestead and multiplied by the assessed value of |
| 400 | the prior homestead, or d) 60 percent of the just value up to $1 |
| 401 | million in just value, and 100 percent of that portion of the |
| 402 | just value over $1 million, of the new homestead. The |
| 403 | transferred benefit may not exceed $1 million. Authorizes the |
| 404 | Legislature to increase the amount and percentage of the accrued |
| 405 | benefit. This provision does not apply to school taxes. |
| 406 | 4. Provides for assessing certain rent-restricted |
| 407 | affordable housing property as provided by general law. This |
| 408 | provision will not apply to school taxes. |
| 409 | 5. Provides for assessing certain waterfront property used |
| 410 | for commercial fishing, commercial water-dependent activities, |
| 411 | and public access as provided by general law. This provision |
| 412 | will not apply to school taxes. |
| 413 | 6. Limits increases in assessments each year for all |
| 414 | property other than homestead property to the lower of 3 percent |
| 415 | or the percentage change in the Consumer Price Index. |
| 416 | 7. Authorizes an exemption from ad valorem taxes of |
| 417 | $25,000 of assessed value of tangible personal property. This |
| 418 | provision applies to all tax levies. |
| 419 | 8. Requires the Legislature to limit the authority of |
| 420 | counties, municipalities, and special districts to increase ad |
| 421 | valorem taxes. |
| 422 | 9. Requires each county to have an elected property |
| 423 |
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| 424 |
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| 425 | ================= T I T L E A M E N D M E N T =============== |
| 426 | Remove line(s) 13 and 14, and insert: |
| 427 | exemption, to provide a |