summary
Introduced
12/27/2017
12/27/2017
In Committee
01/12/2018
01/12/2018
Crossed Over
Passed
Dead
03/10/2018
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)
Official Document
bill text
bill summary
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bill summary
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bill summary
Document Type | Source Location |
---|---|
State Bill Page | http://www.flsenate.gov/Session/Bill/2018/1386 |
BillText | http://www.flsenate.gov/Session/Bill/2018/1386/BillText/Filed/HTML |
Bill | http://www.flsenate.gov/Session/Bill/2018/1386/BillText/Filed/PDF |
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