§ 82-96. Evaluation of property used for government or nonprofit purposes.

(a)

For purposes of the exemption under F.S. § 196.1998, a property is being used for government or nonprofit purposes if the sole occupant of at least 65 percent of the useable space is an agency of the federal, state or a local government unit or a nonprofit organization certified by the department of state under F.S. § 617.013.

(b)

For purposes of the exemption under F.S. § 196.1998, a property is considered regularly and frequently open to the public if public access to the property is provided not less than 12 days a year on an equitably spaced basis, and at other times by appointment. Nothing in this section shall prohibit the owner from charging a reasonable nondiscriminatory admission fee, comparable to fees charged at similar facilities in the area.

(Code 1979, § 15-114)