Florida Senate - 2017                        COMMITTEE AMENDMENT
       Bill No. CS for SB 226
       
       
       
       
       
       
                                Ì295428BÎ295428                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/13/2017           .                                
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       Appropriations Subcommittee on Finance and Tax (Artiles)
       recommended the following:
       
    1         Senate Amendment to Amendment (871512) (with title
    2  amendment)
    3  
    4         Between lines 571 and 572
    5  insert:
    6         Section 10. Paragraph (e) is added to subsection (1) of
    7  section 196.199, Florida Statutes, to read:
    8         196.199 Government property exemption.—
    9         (1) Property owned and used by the following governmental
   10  units shall be exempt from taxation under the following
   11  conditions:
   12         (e) All property of municipalities is exempt from ad
   13  valorem taxation if used for a facility constructed with
   14  financing obtained in part by pledging proceeds from a tax
   15  authorized under s. 125.0104(3)(l), if the municipality is
   16  otherwise liable for payment of such ad valorem taxation
   17  pursuant to a lease agreement entered into before April 5, 2001.
   18  This paragraph does not apply to property for which an operator
   19  of the facility or a tenant under the lease agreement is
   20  otherwise liable for payment of such ad valorem taxation.
   21         Section 11. If any provision of this act or its application
   22  to any person or circumstance is held invalid, the invalidity
   23  does not affect other provisions or applications of this act
   24  which can be given effect without the invalid provision or
   25  application, and to this end the provisions of this act are
   26  declared severable.
   27  
   28  ================= T I T L E  A M E N D M E N T ================
   29  And the title is amended as follows:
   30         Delete line 606
   31  and insert:
   32         ad valorem assessments; amending s. 196.199, F.S.;
   33         exempting from taxation specified property of
   34         municipalities which is used for certain facilities;
   35         providing applicability; providing for severability;
   36         providing an effective date.