Florida Statutes 196.1986 – Community centers exemption
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Terms Used In Florida Statutes 196.1986
- Use: means the exercise of any right or power over real or personal property incident to the ownership of the property. See Florida Statutes 196.012
(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 Fla. Const. Art. VII, § 3(a) 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.