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Florida Statute 196.2002 - Full Text and Legal Analysis Florida Statute 196.2002 | Lawyer Caselaw & Research
Fla. Stat. § 196.2002 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
196.2002 Exemption for s. 501(c)(12) not-for-profit water and wastewater systems.—Property of any not-for-profit water and wastewater corporation which holds a current exemption from federal income tax under s. 501(c)(12) of the Internal Revenue Code, as amended, shall be exempt from ad valorem taxation if the sole or primary function of the corporation is to construct, maintain, or operate a water and/or wastewater system in this state.
History.—s. 1, ch. 2000-355.

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