Note: This Section provides that, in a petition for review of a Tax Appeals Commission decision, the prevailing parties before the commission are the named respondents if the petitioner is the Department of Revenue.

SB803,142 Section 142. Initial applicability.

SB803,27,7 (1) Hub facility exemption. The treatment of ss. 70.11 (42), 76.02 (1) and (4m), 76.025 (5), 76.04 (3), 76.31, and 78.55 (1) first applies to the property tax assessments as of January 1, 2020.

SB803,27,12 (2) Repealing obsolete references and updating references. The treatment of ss. 71.05 (22) (f) 1., 2., and 3., 71.07 (6) (am) 1., 1m., and 2. d., (8), and (9e) (a), (ac), (ad), (af), (ah), (aj) (intro.), (ap), (at), and (g) 2., 71.10 (4) (b) and (j), 71.15 (2), 71.22 (11), 71.25 (14), 71.66 (2) (c) and (d), and 77.94 (1) and (2) first applies to taxable years beginning after December 31, 2018.

SB803,28,2 (3) Adding titles and repealing obsolete additions and subtractions. The treatment of ss. 71.05 (6) (a) 1. (title), 2. (title), 3. (title), 4., 5. (title), 6. (title), 7., 8. (title), 9., 10. (title), 12. (title), 13. (title), 14. (title), 15. (title), 16. (title), 17., 18. (title), 20. (title), 21., 22., 23. (title), 24. (title), 25. (title), 26. (title), 27. (title), 28. (title), and 29. (title) and (b) 1. (title), 2. (title), 3. (title), 3m. (title), 4. (title), 5. (title), 6. (title), 8. (title), 9. (title), 9m. (title), 10. (title), 12. (title), 13., 14., 17., 18., 19. (title), 20., 21. (title), 22. (title), 23. (title), 25. (title), 26. (title), 28. (title), 29. (title), 30. (title), 31. (title), 32. (title), 32m. (title), 33. (title), 34. (title), 35. (title), 36., 37., 38. (title), 39., 40., 41., 42. (title), 43. (title), 44., 45. (title), 46. (title), 47., 47m., 48. (title), 48m. (title), 49. (title), 50. (title), 51. (title), 52. (title), and 53. (title) and 71.07 (5) (a) 15., 71.26 (2) (a) 10., and 71.85 (3) first applies to taxable years beginning on January 1, 2019.

SB803,143 Section 143. Effective dates. This act takes effect on the day after publication, except as follows:

SB803,28,6 (1) Reimbursement for training. The treatment of s. 73.06 (1) takes effect on January 1 of the year following the year in which this subsection takes effect.

SB803,28,7 (End)