Florida Statute 196.1987 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.1987

196.1987 Biblical history display property exemption.—The use of property owned by an organization exempt from federal income tax under s. 501(c)(3) of the Internal Revenue Code to exhibit, illustrate, and interpret Biblical manuscripts, codices, stone tablets, and other Biblical archives; provide live and recorded demonstrations, explanations, reenactments, and illustrations of Biblical history and Biblical worship; and exhibit times, places, and events of Biblical history and significance, when such activity is open to the public and is available to the public for no admission charge at least 1 day each calendar year, subject to capacity limits, and when such organization has received written correspondence from the Internal Revenue Service stating that the conduct of the organization’s activities does not adversely affect the organization’s exempt status under s. 501(c)(3) of the Internal Revenue Code, constitutes religious use of such property, which is hereby defined as property within the purview of s. 3(a), Art. VII of the State Constitution and is exempt from ad valorem taxation to the extent of such use pursuant to s. 196.192(2). Any portion of such property used for nonexempt purposes may be valued and placed upon the tax rolls separately from any portion entitled to exemption pursuant to this section.

History.—s. 1, ch. 2006-164.

F.S. 196.1987 on Google Scholar

F.S. 196.1987 on Casetext

Amendments to 196.1987

Arrestable Offenses / Crimes under Fla. Stat. 196.1987

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.1987.

Annotations, Discussions, Cases:

Cases Citing Statute 196.1987

Total Results: 3

Ago

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

Snippet: valued and placed upon tax roll separately); and 196.1987 (portion of biblical history display property

Jensen v. Jensen

Court: District Court of Appeal of Florida | Date Filed: 2002-08-28

Citation: 824 So. 2d 315, 2002 WL 1971880

Snippet: Hall v. Hall, 88 N.C.App. 297, 363 S.E.2d 189, 196 (1987) (holding that stock options not exercisable as

Demps v. State

Court: Supreme Court of Florida | Date Filed: 1987-11-04

Citation: 515 So. 2d 196, 12 Fla. L. Weekly 561

Snippet: 515 So.2d 196 (1987) Bennie DEMPS, Appellant, v. STATE of Florida, Appellee. No. 71402. Supreme Court