Florida Statute 193.017 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.017

193.017 Low-income housing tax credit.—Property used for affordable housing which has received a low-income housing tax credit from the Florida Housing Finance Corporation, as authorized by s. 420.5099, shall be assessed under s. 193.011 and, consistent with s. 420.5099(5) and (6), pursuant to this section.

(1) The tax credits granted and the financing generated by the tax credits may not be considered as income to the property.

(2) The actual rental income from rent-restricted units in such a property shall be recognized by the property appraiser.

(3) Any costs paid for by tax credits and costs paid for by additional financing proceeds received under chapter 420 may not be included in the valuation of the property.

(4) If an extended low-income housing agreement is filed in the official public records of the county in which the property is located, the agreement, and any recorded amendment or supplement thereto, shall be considered a land-use regulation and a limitation on the highest and best use of the property during the term of the agreement, amendment, or supplement.

History.—s. 6, ch. 2004-349.

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Amendments to 193.017

Arrestable Offenses / Crimes under Fla. Stat. 193.017

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.017.

Annotations, Discussions, Cases:

Cases Citing Statute 193.017

Total Results: 5

Gieger v. SUN 1ST NAT. BANK OF ORLANDO

Court: District Court of Appeal of Florida | Date Filed: 1983-03-09

Citation: 427 So. 2d 815

Snippet: Gieger, then husband and wife, in the amount of $24,193.17. To collect this debt, Sun Bank initiated garnishment

Sun First Nat. Bank of Orlando v. Gieger

Court: District Court of Appeal of Florida | Date Filed: 1981-08-19

Citation: 402 So. 2d 428

Snippet: bank had obtained a judgment in the amount of $24,193.17 against the Giegers, and then on March 27, 1980

McDaniel v. State

Court: District Court of Appeal of Florida | Date Filed: 1969-04-09

Citation: 221 So. 2d 758, 1969 Fla. App. LEXIS 5969

Snippet: See Escobar v. State, Fla.App.1965, 181 So.2d 193, 17 A.L.R.3d 1390. In support of his position the defendant

Spencer v. State

Court: District Court of Appeal of Florida | Date Filed: 1968-11-26

Citation: 217 So. 2d 331

Snippet: 369; Escobar v. State, Fla.App. 1965, 181 So.2d 193, 17 A.L.R.3d 1390; Moore v. State, Fla.App. 1966, 183

Sovereign Finance Co. v. Beach

Court: Supreme Court of Florida | Date Filed: 1949-02-18

Citation: 38 So. 2d 831, 1949 Fla. LEXIS 1258

Snippet: Sections 920, 921, 922, C.G.L. 1927, F.S.A. §§ 193.20, 193.17, 193.22, prescribed a mode of procedure for county