Relating to property taxation of manufactured structures; and prescribing an effective date.

Authorizes governing body of county with population of more than 570,000 to set maximum dollar amount of $25,000 or more, or dollar amount adopted by county, for total assessed value of all of taxpayer's manufactured structures taxable as personal property, below which such manufactured structures are not subject to ad valorem property taxation for assessment year. Takes effect on 91st day following adjournment sine die.