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The Committee on Community Affairs (Wise) recommended the

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following amendment:

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     Senate Amendment (with title amendment)

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     Between line(s) 95-96

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insert:

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     Section 3.  Subsection (7) is added to section 196.031,

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Florida Statutes, as amended by section 6 of chapter 2007-339,

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Laws of Florida, to read:

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     196.031  Exemption of homesteads.--

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     (7) In the case of a minor who has inherited homestead

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property pursuant to s. 732.4015, the minor shall be deemed to be

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a permanent resident of the homestead property until such time as

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the minor reaches majority.

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     Section 4.  Section 196.061, Florida Statutes, is amended to

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read:

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     196.061  Rental of homestead to constitute abandonment.--The

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rental of an entire dwelling previously claimed to be a homestead

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for tax purposes shall constitute the abandonment of the said

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dwelling as a homestead, and said abandonment shall continue

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until the such dwelling is physically occupied by the owner of

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the dwelling thereof. However, such abandonment of such homestead

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after January 1 of any year does shall not affect the homestead

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exemption for tax purposes for that particular year if so long as

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this provision is not used for 2 consecutive years. The

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provisions of this section do shall not apply to:

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     (1) A member of the Armed Forces of the United States whose

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service in such forces is the result of a mandatory obligation

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imposed by the federal Selective Service Act or who volunteers

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for service as a member of the Armed Forces of the United States;

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or

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     (2) A minor who has inherited homestead property pursuant

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to s. 732.4015.

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(Renumber subsequent sections)

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     Delete everything before the enacting clause

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and insert:

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               A bill to be entitled

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An act relating to property assessments; amending s.

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193.023, F.S.; revising authority of the property

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appraiser to inspect property for assessment purposes;

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amending s. 196.011, F.S.; revising required time

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limitations for filing applications for homestead

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exemptions; reviewing procedural requirements for property

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appraiser approval of such exemptions; amending s.

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196.015, F.S.; revising factors for consideration by

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property appraisers in determining permanent residency for

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homestead exemption purposes; amending s. 196.031, F.S.;

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providing for certain minors to be deemed permanent

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residents of homestead property for certain purposes;

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amending s. 196.061, F.S.; providing for the

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nonapplication of provisions governing homestead

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abandonment to minors inheriting homestead property;

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providing an effective date.

3/25/2008  4:57:00 PM     CA.CA.05782