Florida Statute 196.197 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.197

196.197 Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services.—In addition to criteria for granting exemptions for charitable use of property set forth in other sections of this chapter, hospitals, nursing homes, and homes for special services shall be exempt to the extent that they meet the following criteria:

(1) The applicant must be a Florida corporation not for profit that has been exempt as of January 1 of the year for which exemption from ad valorem property taxes is requested from federal income taxation by having qualified as an exempt organization under the provisions of s. 501(c)(3) of the Internal Revenue Code of 1954 or of the corresponding section of a subsequently enacted federal revenue act.

(2) In determining the extent of exemption to be granted to institutions licensed as hospitals, nursing homes, and homes for special services, portions of the property leased as parking lots or garages operated by private enterprise shall not be deemed to be serving an exempt purpose and shall not be exempt from taxation. Property or facilities which are leased to a nonprofit corporation which provides direct medical services to patients in a nonprofit or public hospital and qualifies under s. 196.196 of this chapter are excluded and shall be exempt from taxation.

History.—s. 9, ch. 71-133; s. 2, ch. 73-340; s. 1, ch. 73-344; s. 3, ch. 74-264; ss. 14, 15, ch. 76-234.

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Amendments to 196.197

Arrestable Offenses / Crimes under Fla. Stat. 196.197

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.197.

Annotations, Discussions, Cases:

Cases Citing Statute 196.197

Total Results: 20

Jorge Alberto Torolopez v. the State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-09-16

Snippet: of the court. Wells v. Wainwright, 260 So. 2d 196, 197 (Fla. 1972). The trial court’s decision “must

Jorge Alberto Torolopez v. the State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-09-16

Snippet: of the court. Wells v. Wainwright, 260 So. 2d 196, 197 (Fla. 1972). The trial court’s decision “must

Jorge Alberto Torolopez v. The State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-08-06

Snippet: of the court. Wells v. Wainwright, 260 So. 2d 196, 197 (Fla. 1972).

Ana Karen Galdamez v. The State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2024-07-17

Snippet: Affirmed. See Statham v. State, 239 So. 3d 196, 197 (Fla. 1st DCA 2018) (standard of review for burden

DAVID MICHAEL CARNRIGHT v. THE STATE OF FLORIDA

Court: District Court of Appeal of Florida | Date Filed: 2022-08-24

Snippet: Rule 3.691. See Wells v. Wainwright, 260 So. 2d 196, 197 (Fla. 1972) (“Although the action of a trial judge

GEICO CASUALTY COMPANY v. MSP RECOVERY CLAIMS

Court: District Court of Appeal of Florida | Date Filed: 2021-03-03

Snippet: Caterers, Inc. v. N. W. Meat, Inc., 185 So. 2d 196, 197 (Fla. 1 See § 86.011, Fla. Stat. (2018) (“The

AMERICAN PRIME TITLE SERVICES, LLC v. ZHI WANG

Court: District Court of Appeal of Florida | Date Filed: 2021-02-03

Snippet: upon plenary appeal. Ruiz v. Steiner, 599 So. 2d 196, 197 (Fla. 3d DCA 1992); see also Palmer v. WDI Sys

JESUS GARCIA v. JULIETTE ESPINOSA-GARCIA

Court: District Court of Appeal of Florida | Date Filed: 2021-01-06

Snippet: 2014) (quoting Hoffman v. Hoffman, 98 So. 3d 196, 197 (Fla. 2d DCA 2012)). “The net income of each parent

DAVID A. STREET v. ELYSSA STREET

Court: District Court of Appeal of Florida | Date Filed: 2020-09-30

Snippet: enhance its value); Robinson v. Robinson, 10 So. 3d 196, 197 (Fla. 1st DCA 2009) (holding that the trial court

INTERNATIONAL UNIVERSITY OF HEALTH SCIENCES, LTD. v. JOHN ABELES and PETER GLEESON

Court: District Court of Appeal of Florida | Date Filed: 2020-07-08

Snippet: (quoting Valdosta Milling Co. v. Garretson, 54 So. 2d 196, 197 (Fla. 1951)). Walton had the authority to act

Scott Alan Kline v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2019-06-07

Citation: 274 So. 3d 525

Snippet: DCA 2014) (quoting Kelley v. State, 16 So. 3d 196, 197 (Fla. 1st DCA 2009)). This court has reversed

Solonina v. Artglass International

Court: District Court of Appeal of Florida | Date Filed: 2018-10-10

Citation: 256 So. 3d 971

Snippet: reviewable by certiorari. Ruiz v. Steiner, 599 So. 2d 196, 197 (Fla. 3d DCA 1992). The exception to the general

Dwayne Pinestraw v. State of Florida

Court: District Court of Appeal of Florida | Date Filed: 2018-02-28

Citation: 238 So. 3d 918

Snippet: showing of abuse.” Criner v. State, 59 So. 3d 196, 197 (Fla. 1st DCA 2011). The court in Whittey concluded

Kelly v. Lindenau

Court: District Court of Appeal of Florida | Date Filed: 2017-05-17

Citation: 223 So. 3d 1074, 2017 WL 2180970, 2017 Fla. App. LEXIS 6959

Snippet: to sign it, Crawford v. Watkins, 76 So.2d 194, 196, 197-98 (Fla. 1954). The court in. Crawford explained

C.J.I.-R. v. C.M.

Court: District Court of Appeal of Florida | Date Filed: 2017-04-19

Citation: 215 So. 3d 198, 2017 WL 1400583, 2017 Fla. App. LEXIS 5296

Snippet: substantial evidence. Hoffman v. Hoffman, 98 So.3d 196, 197 (Fla. 2d DCA 2012); McCants v. McCants, 984 So

C.J.I.-R. v. C.M.

Court: District Court of Appeal of Florida | Date Filed: 2017-04-19

Snippet: substantial evidence. Hoffman v. Hoffman, 98 So. 3d 196, 197 (Fla. 2d DCA 2012); McCants v. McCants, 984 So

Department of Revenue Ex Rel. Shirer v. Shirer

Court: District Court of Appeal of Florida | Date Filed: 2016-08-17

Citation: 197 So. 3d 1260, 2016 Fla. App. LEXIS 12372, 2016 WL 4375433

Snippet: income,” Hoffman v. Hoffman, 98 So.3d 196, 197 (Fla. 2d DCA 2012). However, where the issue relates

DEPARTMENT OF REVENUE, Appellant, v. Malgrot NUNEZ, Appellee

Court: District Court of Appeal of Florida | Date Filed: 2016-08-04

Citation: 196 So. 3d 1271, 2016 Fla. App. LEXIS 12224, 2016 WL 4446064

Snippet: (quoting McGhee v. Childress, 724 So.2d 196, 197 (Fla. 1st DCA 1999)). In the present case, nó

Wanda M. Kitchens and William H. Kitchens v. Nationstar Mortgage, LLC

Court: District Court of Appeal of Florida | Date Filed: 2016-04-27

Citation: 189 So. 3d 355, 2016 WL 1688590, 2016 Fla. App. LEXIS 6429

Snippet: Valdosta Milling Co. v. Garretson, 54 So.2d 196, 197 (Fla.1951); Miceli v. Miceli, 489 So

Toomey v. the Northern Trust Co., Etc.

Court: District Court of Appeal of Florida | Date Filed: 2016-01-12

Citation: 182 So. 3d 891, 2016 Fla. App. LEXIS 391

Snippet: (citing Ruiz v. Steiner, 599 So.2d 196, 197 (Fla. 3d DCA 1992)). However, an exception to