Florida Senate - 2018                          SENATOR AMENDMENT
       Bill No. CS for SB 1328
       
       
       
       
       
       
                                Ì449540$Î449540                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                 Floor: WD/2R          .                                
             03/08/2018 03:53 PM       .                                
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       Senator Gibson moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 517 - 534
    4  and insert:
    5         423.02 Housing projects exempted from taxes and
    6  assessments; payments in lieu thereof.—The housing projects,
    7  including all property of housing authorities used for or in
    8  connection therewith or appurtenant thereto, of housing
    9  authorities, or their nonprofit instrumentalities as authorized
   10  by s. 421.08(8), shall be exempt from all taxes and special
   11  assessments of the state or any city, town, county, or political
   12  subdivision of the state, provided, however, that in lieu of
   13  such taxes or special assessments, a housing authority or its
   14  nonprofit instrumentality may agree to make payments to any
   15  city, town, county, or political subdivision of the state for
   16  services, improvements, or facilities furnished by such city,
   17  town, county, or political subdivision for the benefit of a
   18  housing project owned by the housing authority or its nonprofit
   19  instrumentality, but in no event shall such payments exceed the
   20  estimated cost to such city, town, county, or political
   21  subdivision of the services, improvements, or facilities to be
   22  so furnished. A city, town, county, or political subdivision of
   23  the state may not rename, modify terminology, or otherwise
   24  change a tax or assessment with the intent to circumvent the
   25  exemption provided under this section, which must be interpreted
   26  broadly to protect housing authorities or their nonprofit
   27  instrumentalities from taxation or assessment.
   28  
   29  ================= T I T L E  A M E N D M E N T ================
   30  And the title is amended as follows:
   31         Delete lines 61 - 74
   32  and insert:
   33         amending s. 423.02, F.S.; exempting certain nonprofit
   34         instrumentalities from all taxes and special
   35         assessments of the state or any city, town, county, or
   36         political subdivision of the state; authorizing such a
   37         nonprofit instrumentality to agree to make payments to
   38         any city, town, county, or political subdivision of
   39         the state for services, improvements, or facilities
   40         furnished by such city, town, county, or political
   41         subdivision for the benefit of a certain housing
   42         project; prohibiting a city, town, county, or
   43         political subdivision of the state from renaming,
   44         modifying terminology, or otherwise changing a tax or
   45         assessment with the intent to circumvent the exemption
   46         provided under this section; providing construction;
   47         creating s. 553.7923, F.S.;