196.1993 Certain agreements with local governments for use of public property; exemption.—Any agreement entered into with a local governmental authority prior to January 1, 1969, for use of public property, under which it was understood and agreed in a written instrument or by special act that no ad valorem real property taxes would be paid by the licensee or lessee, shall be deemed a license or management agreement for the use or management of public property. Such interest shall be deemed not to convey an interest in the property and shall not be subject to ad valorem real property taxation. Nothing in this section shall be deemed to exempt such licensee from the ad valorem intangible tax and the ad valorem personal property tax.
History.—s. 9, ch. 80-368.Section: Previous 196.1978 196.198 196.1983 196.1985 196.1986 196.1987 196.199 196.1993 196.1995 196.1996 196.1997 196.1998 196.1999 196.2001 196.2002 Next
Last modified: September 23, 2016