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2014 SESSION
SB 508 Real and personal property tax exemption; aviation museum.
Introduced by: Frank W. Wagner | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED SENATE:
Real and personal property tax exemption; aviation museum. Permits any locality to exempt any real or personal property the legal title to which is not held by a nonprofit entity but is subject to the sole use and occupancy of a nonprofit entity, as long as the nonprofit entity uses such property solely to (i) exhibit or display certain military aircraft to the general public or (ii) use such aircraft for educational purposes. The bill is identical to HB 187.
SUMMARY AS INTRODUCED:
Real and personal property tax exemption; aviation museum. Permits any locality to exempt any real or personal property the legal title to which is not held by a nonprofit entity but is subject to the sole use and occupancy of a nonprofit entity, as long as the nonprofit entity uses such property solely to (i) exhibit or display certain military aircraft to the general public or (ii) use such aircraft for educational purposes.