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House Bill 0029c1




    Florida House of Representatives - 1997               CS/HB 29

        By the Committee on Community Affairs and Representative
    Greene





  1                      A bill to be entitled

  2         An act relating to ad valorem tax exemption;

  3         amending s. 196.011, F.S.; authorizing the

  4         granting of exemption to property entitled to a

  5         charitable exemption for the 1994 tax year for

  6         which application was not timely filed under

  7         certain circumstances; providing for

  8         cancellation of taxes assessed and outstanding

  9         tax certificates; providing for expiration;

10         providing an effective date.

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12  Be It Enacted by the Legislature of the State of Florida:

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14         Section 1.  Subsection (13) is added to section

15  196.011, Florida Statutes, to read:

16         196.011  Annual application required for exemption.--

17         (13)  Notwithstanding subsection (1), when a property

18  owner that qualifies as a charitable organization under s.

19  501(c)(3) of the Internal Revenue Code is otherwise entitled

20  to a charitable exemption from ad valorem taxation for the

21  1994 tax year and fails to timely file an application for

22  exemption due to an inadvertent error, the property owner may

23  file an application for exemption with the property appraiser.

24  The property appraiser must consider the application and, if

25  he or she determines the owner of the property would have been

26  entitled to the exemption had the property owner timely

27  applied, the property appraiser must grant the exemption. Any

28  taxes assessed on such property shall be canceled and, if

29  paid, refunded. Any tax certificates outstanding on such

30  property shall be canceled and refund made pursuant to s.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 1997               CS/HB 29

    171-568-97






  1  197.432(10).  This subsection shall expire 1 year after the

  2  date it takes effect.

  3         Section 2.  This act shall take effect upon becoming a

  4  law.

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