Florida Senate - 2018                          SENATOR AMENDMENT
       Bill No. CS for CS for CS for HB 987
       
       
       
       
       
       
                                Ì351862/Î351862                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                 Floor: WD/2R          .                                
             03/09/2018 04:50 PM       .                                
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       Senator Gibson moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 480 and 481
    4  insert:
    5         Section 14. Section 423.02, Florida Statutes, is amended to
    6  read:
    7         423.02 Housing projects exempted from taxes and
    8  assessments; payments in lieu thereof.—The housing projects,
    9  including all property of housing authorities used for or in
   10  connection therewith or appurtenant thereto, of housing
   11  authorities, or their nonprofit instrumentalities as authorized
   12  by s. 421.08(8), shall be exempt from all taxes and special
   13  assessments of the state or any city, town, county, or political
   14  subdivision of the state, provided, however, that in lieu of
   15  such taxes or special assessments, a housing authority or its
   16  nonprofit instrumentality may agree to make payments to any
   17  city, town, county, or political subdivision of the state for
   18  services, improvements, or facilities furnished by such city,
   19  town, county, or political subdivision for the benefit of a
   20  housing project owned by the housing authority or its nonprofit
   21  instrumentality, but in no event shall such payments exceed the
   22  estimated cost to such city, town, county, or political
   23  subdivision of the services, improvements, or facilities to be
   24  so furnished. A city, town, county, or political subdivision of
   25  the state may not rename, modify terminology, or otherwise
   26  change a tax or assessment with the intent to circumvent the
   27  exemption provided under this section, which must be interpreted
   28  broadly to protect housing authorities or their nonprofit
   29  instrumentalities from taxation or assessment.
   30  
   31  ================= T I T L E  A M E N D M E N T ================
   32  And the title is amended as follows:
   33         Delete line 42
   34  and insert:
   35         certain circumstances; amending s. 423.02, F.S.;
   36         exempting certain nonprofit instrumentalities from all
   37         taxes and special assessments of the state or any
   38         city, town, county, or political subdivision of the
   39         state; authorizing such a nonprofit instrumentality to
   40         agree to make payments to any city, town, county, or
   41         political subdivision of the state for services,
   42         improvements, or facilities furnished by such city,
   43         town, county, or political subdivision for the benefit
   44         of a certain housing project; prohibiting a city,
   45         town, county, or political subdivision of the state
   46         from renaming, modifying terminology, or otherwise
   47         changing a tax or assessment with the intent to
   48         circumvent the exemption provided under this section;
   49         providing construction; providing an effective date.