Florida Senate - 2015 COMMITTEE AMENDMENT Bill No. CS for SB 972 Ì196224$Î196224 LEGISLATIVE ACTION Senate . House Comm: RCS . 04/16/2015 . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Appropriations (Negron) recommended the following: 1 Senate Amendment (with title amendment) 2 3 Between lines 54 and 55 4 insert: 5 Section 2. Paragraph (d) is added to subsection (2) of 6 section 193.0235, Florida Statutes, to read: 7 193.0235 Ad valorem taxes and non-ad valorem assessments 8 against subdivision property.— 9 (2) As used in this section, the term “common element” 10 includes: 11 (d) Property located within the same county as the 12 subdivision and used for at least 10 years exclusively for the 13 benefit of lot owners within the subdivision. 14 15 ================= T I T L E A M E N D M E N T ================ 16 And the title is amended as follows: 17 Delete lines 2 - 4 18 and insert: 19 An act relating to ad valorem taxation; amending s. 20 192.0105, F.S.; conforming a provision to changes made 21 by the act; amending s. 193.0235, F.S.; revising the 22 definition of the term “common element” for purposes 23 of prorating ad valorem taxes for certain properties 24 under certain circumstances; amending s. 193.122, 25 F.S.;