§ 196.2002, Fla. Stat. · Chapter 196. EXEMPTION
Exemption for s. 501(c)(12) not-for-profit water and wastewater systems.
Verbatim from the official edition
Text — 2026 Florida Statutes
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.
Notes and commentary — not statutory text
History
s. 1, ch. 2000-355.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/0196.html
- Text hash
- sha256 f6e42caba8b46d74938030ee31c8865b1be438d62513af14918b2af671ff17d3
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
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Cited by 1 provision
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