Florida Statute 196.1986 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.1986

196.1986 Community centers exemption.—

(1) A single general-purpose structure represented as a community center owned and operated by a private, nonprofit organization and used predominantly for educational, literary, scientific, religious, or charitable purposes is hereby defined as property within the purview of s. 3(a), Art. VII of the State Constitution and shall be exempt from ad valorem taxes imposed by taxing authorities. However, no use shall be considered to serve an exempt purpose if, in conjunction with that use, alcoholic beverages are served or consumed on the premises. Any portion of such property used for nonexempt purposes may be valued and placed upon the tax roll separately from any portion entitled to exemption pursuant to this section.

(2) This exemption shall not apply to condominium common elements and shall not apply to any structure unless it is generally open and available for use by the general public.

History.—s. 1, ch. 80-253.

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Amendments to 196.1986

Arrestable Offenses / Crimes under Fla. Stat. 196.1986

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.1986.

Annotations, Discussions, Cases:

Cases Citing Statute 196.1986

Total Results: 2

Ago

Court: Florida Attorney General Reports | Date Filed: 2007-03-30

Snippet: separately from any portion entitled to exemption); 196.1986 (portion of community center property used for

Lonergan v. State

Court: District Court of Appeal of Florida | Date Filed: 1986-08-15

Citation: 495 So. 2d 196, 11 Fla. L. Weekly 1803

Snippet: 495 So.2d 196 (1986) Daniel R. LONERGAN, Appellant, v. STATE of Florida, Appellee. No. 86-1531. District