Assessments Levied on Recreational Vehicle Parks

Replaced a fixed 400-square-foot assessment limit with a dynamic calculation based on the maximum square footage of a recreational vehicle-type unit.

Added a mandatory requirement for local governments to consider occupancy rates when apportioning special assessments.

Clarified that assessments cannot be levied against the portion of a parking space or campsite that exceeds the legal maximum size for a recreational vehicle.

Updated the effective date and versioning information to reflect the final engrossed status of the bill.

Removed the mandate for counties, municipalities, and special districts to consider a recreational vehicle park's occupancy rates when ensuring assessments are fairly apportioned.

Modified Sections 1, 2, and 3 to delete the sentence requiring occupancy rate consideration for counties, municipalities, and special districts, respectively.

Updated the bill header and committee attribution to reflect the second committee substitute version.

The limit on special assessments was changed from a general prohibition on levying taxes against 'a certain portion' of a space to a specific cap of 400 square feet per recreational vehicle parking space or campsite.

The text was updated to explicitly state that assessments levied on a square footage basis cannot exceed the 400-square-foot limit, clarifying the calculation method for taxing authorities.

The bill now explicitly requires that assessments be apportioned among individual parking spaces and campsites receiving the benefit, rather than just the general park, ensuring the tax burden is distributed correctly.