The Senate has convened, unilaterally, in Special Session for the sole purpose of consideration of Executive Order 19-14.
2017 Florida Statutes
Exemptions from ad valorem taxation.
For purposes of this section, each use to which the property is being put must be considered in granting an exemption from ad valorem taxation, including any economic use in addition to any physical use. For purposes of this section, property owned by a limited liability company, the sole member of which is an exempt entity, shall be treated as if the property were owned directly by the exempt entity. This section does not apply in determining the exemption for property owned by governmental units pursuant to s. 196.199.