2007 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 196 EXEMPTION
196.002 Legislative intent.
1196.002 Legislative intent.--For the purposes of assessment roll recordkeeping and reporting:
(1) The increase in the homestead exemption provided in s. 196.031(3)(d) shall be reported separately for those persons entitled to exemption under s. 196.031(3)(a) or (b) and for those persons entitled to exemption under s. 196.031(1) but not under said paragraphs; and
(2) The exemptions authorized by each provision of this chapter shall be reported separately for each category of exemption in each such provision, both as to total value exempted and as to the number of exemptions granted.
History.--s. 8, ch. 79-332; s. 16, ch. 2007-321.
1Note.--Section 34, ch. 2007-321, provides that "[e]xcept as otherwise expressly provided in this act, this act and section 33 of this act shall take effect [June 21, 2007], sections 13 through 32 of this act shall take effect only upon the effective date of amendments to the State Constitution contained in Senate Joint Resolution 4B or House Joint Resolution 3B revising the homestead tax exemption and providing an exemption from ad valorem taxation for tangible personal property and property used for workforce and affordable rental housing, and sections 13 through 32 of this act shall apply retroactively to the 2008 tax roll if the amendments to the State Constitution contained in Senate Joint Resolution 4B or House Joint Resolution 3B are approved in a special election held on January 29, 2008, or shall apply to the 2009 tax roll if the amendments to the State Constitution contained in Senate Joint Resolution 4B or House Joint Resolution 3B are approved in the general election held in November of 2008." If the contingency occurs, s. 196.002, as amended by s. 16, ch. 2007-321, will read:
196.002 Legislative intent.--For the purposes of assessment roll recordkeeping and reporting, the exemptions authorized by each provision of this chapter shall be reported separately for each category of exemption in each such provision, both as to total value exempted and as to the number of exemptions granted.
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