Association property and property taxes- Florida

Can anyone provide me with the citation related to the requirments for removal of not-for-profit association-owned property from the property tax rolls? It appears that this is interpreted differently by different county property appraisers.

I haven't found it with a search and am hoping that someone has it handy so that I don't have to spend forever on the phone trying to reach the right person with DOR.

Thank you!

In AZ, the property taxes are not waived for HOAs, but they do have a different rate. I would think you should be able to obtain the info you need by contacting the assessor's office of the county in which the HOA is located.

Chapter 193.0235 Ad valorem taxes and non-ad valorem assessments against subdivision property.—
(1) Ad valorem taxes and non-ad valorem assessments shall be assessed against the lots within a platted residential subdivision and not upon the subdivision property as a whole. An ad valorem tax or non-ad valorem assessment, including a tax or assessment imposed by a county, municipality, special district, or water management district, may not be assessed separately against common elements utilized exclusively for the benefit of lot owners within the subdivision, regardless of ownership. The value of each parcel of land that is or has been part of a platted subdivision and that is designated on the plat or the approved site plan as a common element for the exclusive benefit of lot owners shall, regardless of ownership, be prorated by the property appraiser and included in the assessment of all the lots within the subdivision which constitute inventory for the developer and are intended to be conveyed or have been conveyed into private ownership for the exclusive benefit of lot owners within the subdivision.
(2) As used in this section, the term “common element” includes:
(a) Subdivision property not included within lots constituting inventory for the developer which are intended to be conveyed or have been conveyed into private ownership.
(b) An easement through the subdivision property, not including the property described in paragraph (a), which has been dedicated to the public or retained for the benefit of the subdivision.
(c) Any other part of the subdivision which has been designated on the plat or is required to be designated on the site plan as a drainage pond, or detention or retention pond, for the exclusive benefit of the subdivision.

Good article here
http://taylor-carls.com/is-your-association-still-paying-property-taxes-on-common-areas-condominium-homeowner-elements-parking-lot/

I've reported him to the moderators. It's best if others do the same (squeaky wheel gets the grease type of thing).

Tim