Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1108
       
       
       
       
       
       
                                Barcode 663472                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/13/2012           .                                
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       The Committee on Community Affairs (Bennett) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 10 and 11
    4  insert:
    5         Section 1. Paragraph (a) of subsection (2) of section
    6  196.199, Florida Statutes, is amended to read:
    7         196.199 Government property exemption.—
    8         (2) Property owned by the following governmental units but
    9  used by nongovernmental lessees shall only be exempt from
   10  taxation under the following conditions:
   11         (a) Leasehold interests in property of the United States,
   12  of the state or any of its several political subdivisions, or of
   13  municipalities, agencies, authorities, and other public bodies
   14  corporate of the state shall be exempt from ad valorem taxation
   15  and the intangible tax referenced in paragraph (b) only when the
   16  lessee serves or performs a governmental, municipal, or public
   17  purpose or function, as defined in s. 196.012(6). In all such
   18  cases, all other interests in the leased property shall also be
   19  exempt from ad valorem taxation. However, a leasehold interest
   20  in property of the state may not be exempted from ad valorem
   21  taxation when a nongovernmental lessee uses such property for
   22  the operation of a multipurpose hazardous waste treatment
   23  facility.
   24         Section 2. Section 1 of this act shall take effect upon
   25  becoming law and shall apply retroactively to all leases of
   26  governmental property in existence as of January 1, 2012.
   27  
   28  
   29  ================= T I T L E  A M E N D M E N T ================
   30         And the title is amended as follows:
   31         Delete line 3
   32  and insert:
   33         use, and other transactions; amending s. 196.199, F.S. to
   34  provide an exemption from intangible tax for lessees performing
   35  a governmental, municipal, or public purpose or function;
   36  amending s. 212.08, F.S.;
   37  
   38         Delete line 7
   39  and insert:
   40         transactions; providing effective dates.
   41