The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

View Entire Chapter

F.S. 196.197

196.197 Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services.—In addition to criteria for granting exemptions for charitable use of property set forth in other sections of this chapter, hospitals, nursing homes, and homes for special services shall be exempt to the extent that they meet the following criteria:

(1) The applicant must be a Florida corporation not for profit that has been exempt as of January 1 of the year for which exemption from ad valorem property taxes is requested from federal income taxation by having qualified as an exempt organization under the provisions of s. 501(c)(3) of the Internal Revenue Code of 1954 or of the corresponding section of a subsequently enacted federal revenue act.

(2) In determining the extent of exemption to be granted to institutions licensed as hospitals, nursing homes, and homes for special services, portions of the property leased as parking lots or garages operated by private enterprise shall not be deemed to be serving an exempt purpose and shall not be exempt from taxation. Property or facilities which are leased to a nonprofit corporation which provides direct medical services to patients in a nonprofit or public hospital and qualifies under s. 196.196 of this chapter are excluded and shall be exempt from taxation.

History.—s. 9, ch. 71-133; s. 2, ch. 73-340; s. 1, ch. 73-344; s. 3, ch. 74-264; ss. 14, 15, ch. 76-234.

F.S. 196.197 on Google Scholar

F.S. 196.197 on Casetext

Amendments to 196.197

Arrestable Offenses / Crimes under Fla. Stat. 196.197

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.197.

Annotations, Discussions, Cases:

Cases from cite.case.law:

TDS METROCOM, LLC, v. BRIDGE, M. d b a SBC, 387 F. Supp. 2d 935 (W.D. Wis. 2005)

. . . . § 196.197, which imposes deadlines on the commission for ruling on petitions filed by telecommunications . . . On March 12, 2004, shortly after § 196.197 went into effect, defendant SBC filed a petition to determine . . . Stat. § 196.197 signaled “the legislature’s concern that UNE rates must be made without ‘regulatory lag . . . Stat. § 196.197(3) gave the commission only 180 days to address defendant SBC’s petition for new rates . . .

MASTROIANNI, J. v. MEMORIAL MEDICAL CENTER OF JACKSONVILLE, INC. a EMMCO I, a EMMCO II, a, 606 So. 2d 759 (Fla. Dist. Ct. App. 1992)

. . . met the criteria for the granting of an exemption from ad valorem taxation as set forth in section 196.197 . . . The trial court ruled that section 196.197(2) is clear on its face and grants a specific ad valorem property . . . nonprofit hospital that provides direct medical services to patients in such hospital, relying on section 196.197 . . . Section 196.197, Florida Statutes (1989), states: 196.197 Additional provisions for exempting property . . . Rather, when read in conjunction with the remainder of section 196.197, it simply makes clear that when . . .

METROPOLITAN DADE COUNTY, v. MIAMI- DADE COUNTY COMMUNITY COLLEGE FOUNDATION, INC., 545 So. 2d 324 (Fla. Dist. Ct. App. 1989)

. . . claimed a charitable use exemption for 1974 as a nonprofit hospital under Sections 196.195, 196.196, and 196.197 . . .

DADE COUNTY TAXING AUTHORITIES, v. CEDARS OF LEBANON HOSPITAL CORP. INC., 355 So. 2d 1202 (Fla. 1978)

. . . See Sections 196.012, 196.192, 196.195, 196.196, and 196.197, Florida Statutes (1973). . . . See Sections 196.012, 196.192, 196.195, 196.196, and 196.197, Florida Statutes (1973). . . .

W. MIKOS, v. PLYMOUTH HARBOR, INCORPORATED, a, 316 So. 2d 627 (Fla. Dist. Ct. App. 1974)

. . . . § 196.197(7) (1971); count III alleged that the Assessor had, in effect, granted ■ the application . . . Included in this new legislation were provisions becoming Fla.Stat. § 196.197(1) and (2) (1971), which . . . In that case, the Supreme Court declared § 196.197(1), (2) and (3) (1973) (substantially those provisions . . . which were formerly § 196.197(1) and (2) (1971)) to be unconstitutional because of their failure to . . . Section 196.197(1), (2), (3), F.S.A., are found in the remainder of Chapter 196 and particularly the . . . . § 196.197 (1971) indicates the necessity of also meeting the requirements contained in the balance . . .

DADE COUNTY, a v. TRANSPORTES AEREOS NACIONALES, S. A. TAN AIRLINES a, 298 So. 2d 570 (Fla. Dist. Ct. App. 1974)

. . . See, e. g., §§ 196.196 and 196.197, Fla.Stat. and § 196.199(2)(a), Fla.Stat. . . .

PRESBYTERIAN HOMES OF SYNOD OF FLORIDA, a v. K. WOOD, J. Ed STRAUGHN, v. PRESBYTERIAN HOMES OF SYNOD OF FLORIDA, a K., 297 So. 2d 556 (Fla. 1974)

. . . Section 196.197(1), (2), (3), F.S.A., to be unconstitutional and reverse. Summarized, F.S. . . . Section 196.197(1), (2), (3), F.S.A., in essential part provides homes for the aged shall be exempt only . . . Section 196.197(1), (2), (3), F.S.A., provides for a “sliding scale” to increase the maximum amounts . . . Section 196.197(1), (2), (3), F.S.A. . . . Section 196.197, F.S.A., are held unconstitutional by us. . . .