Bill > S1386

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.

Health and Social Services

http://www.flsenate.gov/Session/Bill/2018/1386