FL S0168

Revises the definition of "mobile home park" in Florida Statutes to include lots or spaces offered for rent or lease regardless of the length of the rental or lease term or who is liable for ad valorem taxes.

Amends section 73.072 to incorporate the revised definition, changing "When" to "If" in reference to appropriation of mobile home parks and compensation for permanent improvements.

Declares the amendment remedial in nature, intended to clarify existing law and overturn a September 18, 2013 Department of Business and Professional Regulation interpretation that misclassified certain long-term leases as equitable ownership interests.

Applies the amendment retroactively to June 4, 1984, when section 723.003 was originally enacted, while preserving existing ad valorem taxation assessments and exemptions.

Takes effect upon becoming law.