1997 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 193 Assessments  
PART I GENERAL PROVISIONS (ss. 193.011-193.155)
193.076   Notice of expansion.

193.076  Notice of expansion.--

(1)  The property appraiser shall accept notices of expansion on or before April 1 of the year in which net additional real or personal property acquired to facilitate a business expansion as defined in s. 220.03(1)(k)1. is first subject to assessment. The notice shall be filed on a form prescribed by the department by any business seeking to qualify for a gasohol development tax incentive credit as an expanded business pursuant to s. 220.18(4).

(2)  Upon determining that the real or tangible personal property described in the notice is in fact a net physical addition to the existing property of the business and that it is useful in the distillation of ethyl alcohol for use in motor fuels or in the manufacture of equipment for the processing and distillation of ethyl alcohol for use in motor fuels, the property appraiser shall so state on the notice and shall provide a copy to the expanded business and to the department.

(3)  Within 10 days of extension or recertification of the assessment rolls pursuant to s. 193.122, whichever is later, the property appraiser shall forward to the department a list of all property separately assessed as expansion-related property pursuant to s. 193.085(5). The list shall include the name and address of the corporation to which the property is assessed, the assessed value of the property, the total taxes levied against the property, the identifying number for the property as shown on the assessment roll, and a description of the property.

History.--s. 8, ch. 80-77; s. 4, ch. 83-204.