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Bill > S1386


FL S1386

Taxation of Real Property


summary

Introduced
12/27/2017
In Committee
01/12/2018
Crossed Over
Passed
Dead
03/10/2018

Introduced Session

2018 Regular Session

Bill Summary

Prohibiting separate ad valorem taxes or non-ad valorem assessments against the land upon which a multiple parcel building is located; providing that easements for support of improvements that may be constructed above lands survive tax sales and deeds of such lands, etc.

AI Summary

This bill prohibits separate ad valorem taxes or non-ad valorem assessments against the land upon which a "multiple parcel building" (a building containing separate parcels located vertically on the same land) is located. Instead, the land value must be allocated among and included in the assessment of all the parcels in the multiple parcel building. The bill also provides that easements for support of improvements that may be constructed above the land survive tax sales and deeds of such lands, similar to existing provisions for easements for conservation, public service, drainage, or ingress and egress purposes.

Committee Categories

Health and Social Services

Sponsors (1)

Last Action

Died in Community Affairs (on 03/10/2018)

bill text


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