2012 Florida Statutes
TITLE XIV — TAXATION AND FINANCE
Chapter 196 — EXEMPTION
196.2002 — Exemption for s. 501(c)(12) not-for-profit water and wastewater systems.
196.2002 Exemption for s. 501(c)(12) not-for-profit water and wastewater systems.—Property of any not-for-profit water and wastewater corporation which holds a current exemption from federal income tax under s. 501(c)(12) of the Internal Revenue Code, as amended, shall be exempt from ad valorem taxation if the sole or primary function of the corporation is to construct, maintain, or operate a water and/or wastewater system in this state.
History.—s. 1, ch. 2000-355.
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