Fla. Stat. § 196.2002
Current through Chapter 299 of the 2024 Legislative Session
Property of any not-for-profit water and wastewater corporation which holds a current exemption from federal income tax under s. 501(c)(12) of the Internal Revenue Code, as amended, shall be exempt from ad valorem taxation if the sole or primary function of the corporation is to construct, maintain, or operate a water and/or wastewater system in this state.
Fla. Stat. § 196.2002