1189.052 Assessments levied on facilities regulated under chapter 513.—When an independent or dependent special district levies an assessment on a facility regulated under chapter 513, the assessment may not be based on the assertion that the facility is comprised of residential units. Instead, facilities regulated under chapter 513 shall be assessed in the same manner as a hotel, motel, or other similar facility. The assessment may not be levied against the portion of a recreational vehicle parking space or campsite which exceeds the maximum square footage of a recreational vehicle-type unit pursuant to s. 320.01(1)(b), regardless of the size of the recreational vehicle parking space or campsite. A special district shall consider the recreational vehicle park’s occupancy rates to ensure that any assessment is fairly and reasonably apportioned among the recreational vehicle parks receiving the special benefit.
History.—s. 9, ch. 2000-355; s. 42, ch. 2014-22; s. 3, ch. 2026-37.
1Note.—Section 4, ch. 2026-37, provides that “[t]he amendments made by this act to ss. 125.0168, 166.223, and 189.052, Florida Statutes, first apply to the 2026 property tax roll.”
