Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. HB 7087, 2nd Eng.
       
       
       
       
       
       
                                Barcode 856716                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: OO            .                                
                  03/07/2012           .                                
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       The Committee on Budget Subcommittee on Finance and Tax (Altman)
       recommended the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 62 and 63
    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 pursuant to 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. The amendment to s. 196.199, Florida Statutes,
   25  made by this act shall take effect upon this act becoming a law
   26  and shall apply retroactively to all governmental leaseholds in
   27  existence as of January 1, 2011. This section is intended to be
   28  remedial in nature and does not create a right to a refund or
   29  require any governmental entity to refund any tax, penalty, or
   30  interest remitted to the Department of Revenue before the
   31  effective date of this act.
   32  
   33         Delete line 648
   34  and insert:
   35  act and except for this section, which shall take effect upon
   36  this act becoming a law, this act shall take effect July 1,
   37  2012.
   38  
   39  ================= T I T L E  A M E N D M E N T ================
   40         And the title is amended as follows:
   41         Between lines 2 and 3
   42  insert:
   43         196.199, F.S.; providing an exemption from intangible
   44         tax for lessees performing a governmental, municipal,
   45         or public purpose or function; providing that the
   46         exemption from intangible tax applies retroactively to
   47         all governmental leaseholds in existence as of a
   48         certain date; providing that the provision is remedial
   49         in nature and does not create a right to certain
   50         refunds; amending s.