Florida Senate - 2015                                    SB 1206
       
       
        
       By Senator Abruzzo
       
       
       
       
       
       25-00466A-15                                          20151206__
    1                        A bill to be entitled                      
    2         An act relating to ad valorem taxes and non-ad valorem
    3         assessments against subdivision property; amending s.
    4         193.0235, F.S.; providing for the assessment of ad
    5         valorem taxes and non-ad valorem assessments against
    6         certain common elements of a subdivision; prohibiting
    7         such common elements from being prorated by the
    8         property appraiser and included in the assessment of
    9         the lots within the subdivision; providing an
   10         effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Subsection (2) of section 193.0235, Florida
   15  Statutes, is renumbered as subsection (3) and a new subsection
   16  (2) is added to that section, to read:
   17         193.0235 Ad valorem taxes and non-ad valorem assessments
   18  against subdivision property.—
   19         (2) Notwithstanding any other provision of law, a common
   20  element used exclusively for the benefit of lot owners within a
   21  subdivision, but that is located within a different county,
   22  municipality, special district, or water management district
   23  than the subdivision, shall be assessed separately, and any
   24  applicable ad valorem tax or non-ad valorem assessment shall be
   25  assessed against such separately valued property. The value of a
   26  common element described in this subsection may not be prorated
   27  by the property appraiser and included in the assessment of all
   28  the lots within the subdivision.
   29         Section 2. This act shall take effect January 1, 2016.