Senate Bill 0890

    Florida Senate - 1998                                   SB 890

    By Senator Bronson





    18-476A-98

  1                      A bill to be entitled

  2         An act relating to ad valorem taxation;

  3         amending s. 196.012, F.S.; defining certain

  4         training facilities as educational institutions

  5         for purposes of tax exemptions; providing an

  6         effective date.

  7

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

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10         Section 1.  Subsection (5) of section 196.012, Florida

11  Statutes, is amended to read:

12         196.012  Definitions.--For the purpose of this chapter,

13  the following terms are defined as follows, except where the

14  context clearly indicates otherwise:

15         (5)  "Educational institution" means a federal, state,

16  parochial, church, or private school, college, or university

17  conducting regular classes and courses of study required for

18  eligibility to certification by, accreditation to, or

19  membership in the State Department of Education of Florida,

20  Southern Association of Colleges and Schools, or the Florida

21  Council of Independent Schools; a nonprofit private school the

22  principal activity of which is conducting regular classes and

23  courses of study accepted for continuing postgraduate dental

24  education credit by a board of the Division of Medical Quality

25  Assurance; educational direct-support organizations created

26  pursuant to ss. 229.8021, 240.299, and 240.331; and facilities

27  located on the property of eligible entities which will become

28  owned by those entities on a date certain; and training

29  facilities, schools, or businesses that train aircraft pilots

30  and flight crews for approval, certification, or regulation by

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






    Florida Senate - 1998                                   SB 890
    18-476A-98




  1  the Federal Aviation Administration or comparable foreign

  2  regulatory authorities.

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

  4  law and shall apply to tax years that begin on or after

  5  January 1, 1998.

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  8                          SENATE SUMMARY

  9    For purposes of ad valorem tax exemptions, defines
      certain training facilities approved, certified, or
10    regulated by the Federal Aviation Administration or
      comparable foreign regulatory authorities as educational
11    facilities.

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