2008 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, 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. 3, ch. 2007-339.

1Note.--

A.  Section 15, ch. 2007-339, provides in part that "[t]his act shall take effect upon becoming a law, except that . . . [the amendment to s. 196.002] shall apply retroactively to the 2008 tax roll."

B.  Section 1, ch. 2007-339, provides that:

"(1)  The executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing this act.

"(2)  In anticipation of implementing this act, the executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of making necessary changes and preparations so that forms, methods, and data records, electronic or otherwise, are ready and in place if sections 3 through 9 and sections 10, 12, and 14 . . . of this act become law.

"(3)  Notwithstanding any other provision of law, such emergency rules shall remain in effect for 18 months after the date of adoption and may be renewed during the pendency of procedures to adopt rules addressing the subject of the emergency rules."