The 2023 Florida Statutes (including Special Session C)
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. . . Florida Statutes do not define educational purposes, but section 196.198, the educational-property exemption . . . such an interpretation would render meaningless the standards for educational institutions in section 196.198 . . . Section 196.198, Florida Statutes (2015), contains additional support for the conclusion that entities . . . exemption for educational purposes without meeting the "educational institution" requirements, section 196.198 . . .
. . . The School applied for a 1988 ad valorem tax exemption for the ten-acre parcel pursuant to section 196.198 . . . The School claims an educational tax exemption pursuant to section 196.198, Florida Statutes (1987), . . . Accordingly, we decline to “interpolate language into [section 196.198] that would lift the exemption . . .
. . . the County’s contention that the property does not qualify for an exemption under Sections 243.33 or 196.198 . . .
. . . Until 1986, all the faculty housing was granted total exemption by the property appraiser under section 196.198 . . . That same statute became section 196.191 in 1969, was repealed in 1971 and replaced by section 196.198 . . . See § 196.198, Fla. Stat. . . .
. . . Finally, the Foundation is entitled to the exemption provided in section 196.198, Florida Statutes (1985 . . . for the benefit of a community college is an educational institution within the purview of section 196.198 . . .
. . . Florida Statutes Section 196.198 provides that “[educational institutions within this State and their . . .
. . . Appellants argue, inter alia, that section 196.198, Florida Statutes (1981), which exempts from taxation . . . Appellants urge that, moreover, when section 196.198 is read together with sections 196.-192 and 196.012 . . . Section 196.198, Fla.Stat., provides in pertinent part: Educational property; exemptions. — Educational . . . Appellants urge that § 196.191 was replaced contemporaneously with § 196.198, Fla. . . .
. . . . § 196.198. . . .
. . . .-191(3), since repealed in 1971 by Section 196.198, Florida Statutes. . . .
. . . operation of the University of Tampa as an educational institution, exempt from taxation under F.S. 196.198 . . .