Florida Senate - 2018 SENATOR AMENDMENT Bill No. CS for SB 1328 Ì795186MÎ795186 LEGISLATIVE ACTION Senate . House . . . Floor: WD/2R . 03/08/2018 03:53 PM . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— Senator Gibson moved the following: 1 Senate Amendment to Amendment (831412) (with title 2 amendment) 3 4 After line 515 5 insert: 6 Section 16. Section 423.02, Florida Statutes, is amended to 7 read: 8 423.02 Housing projects exempted from taxes and 9 assessments; payments in lieu thereof.—The housing projects, 10 including all property of housing authorities used for or in 11 connection therewith or appurtenant thereto, of housing 12 authorities, or their nonprofit instrumentalities as authorized 13 by s. 421.08(8), shall be exempt from all taxes and special 14 assessments of the state or any city, town, county, or political 15 subdivision of the state, provided, however, that in lieu of 16 such taxes or special assessments, a housing authority or its 17 nonprofit instrumentality may agree to make payments to any 18 city, town, county, or political subdivision of the state for 19 services, improvements, or facilities furnished by such city, 20 town, county, or political subdivision for the benefit of a 21 housing project owned by the housing authority or its nonprofit 22 instrumentality, but in no event shall such payments exceed the 23 estimated cost to such city, town, county, or political 24 subdivision of the services, improvements, or facilities to be 25 so furnished. A city, town, county, or political subdivision of 26 the state may not rename, modify terminology, or otherwise 27 change a tax or assessment with the intent to circumvent the 28 exemption provided under this section, which must be interpreted 29 broadly to protect housing authorities or their nonprofit 30 instrumentalities from taxation or assessment. 31 32 ================= T I T L E A M E N D M E N T ================ 33 And the title is amended as follows: 34 Delete line 576 35 and insert: 36 circumstances; amending s. 423.02, F.S.; exempting 37 certain nonprofit instrumentalities from all taxes and 38 special assessments of the state or any city, town, 39 county, or political subdivision of the state; 40 authorizing such a nonprofit instrumentality to agree 41 to make payments to any city, town, county, or 42 political subdivision of the state for services, 43 improvements, or facilities furnished by such city, 44 town, county, or political subdivision for the benefit 45 of a certain housing project; prohibiting a city, 46 town, county, or political subdivision of the state 47 from renaming, modifying terminology, or otherwise 48 changing a tax or assessment with the intent to 49 circumvent the exemption provided under this section; 50 providing construction;