(1) Actual membership in or a bona fide application for membership in the accreditation organizations or agencies enumerated in Florida Statutes § 196.012(5), shall constitute prima facie evidence that the applicant is an educational institution, the property of which may qualify for exemption.
    (2) If the aforementioned application has not been made, the property appraiser, in determining whether the requirements of Florida Statutes § 196.198, have been satisfied, may consider information such as that considered by the accreditation organizations or agencies enumerated in Florida Statutes § 196.012(5), in granting membership, certification, or accreditation.
    (3) A child care facility that achieves Gold Seal Quality status under Florida Statutes § 1002.945, and that is either licensed under Florida Statutes § 402.305, or exempt from licensing under Florida Statutes § 402.316, is considered an educational institution for the education exemption from ad valorem tax.
    (4) Facilities, or portions thereof, used to house a charter school which meet the qualifications for exemption are exempt from ad valorem taxation as provided under Florida Statutes § 196.1983
    (5) An institution of higher education participating in the Higher Educational Facilities Financing Act, created under chapter 2001-79, Laws of Florida, is considered an educational institution for exemption from ad valorem tax. An institution of higher education, as defined, means an independent nonprofit college or university which is located in and chartered by the state; which is accredited by the Commission on Colleges of the Southern Association of Colleges and Schools; which grants baccalaureate degrees; and which is not a state university or state community college.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 196.012, 196.198, 196.1983, 402.26 FS., Chapter 2001-79, LOF. History-New 10-12-76, Formerly 12D-7.15, Amended 12-30-97, 12-30-99, 1-2-01, 12-3-01.