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Home My WebLink About805-02 Tax Exemption for Historic Projects • 2002090682 r Rcpt: 595622 Rec: 19.50 DS: 0.00 ,IT: 0.00 06/12/02 Dpty Clerk ORDINANCE NO.: 805-02 AN ORDINANCE OF THE CITY COUNCIL OF ZEPHYRHILLS, FLORIDA, A MUNICIPAL CORPORATION, CREATING A TAX INCENTIVE FOR CERTAIN IMPROVEMENTS ON BUILDINGS O R STRUCTURES DESIGNATED AS CONTRIBUTING BUILDINGS IN EITHER THE LOCAL HISTORICAL DISTRICT OR LISTED ON THE LOCAL REGISTRY OF HISTORICAL PLACES; AUTHORIZING AD VALOREM TAX EXEMPTIONS;ESTABLISHING REQUIREMENTS AND PROCEDURES; DESIGNATING THE ZEPHYRHILLS HISTORICAL PRESERVATION BOARD TO REVIEW AND REPORT ON APPLICATIONS; ESTABLISHING PENALTIES AND REPEALING ALL ORDINANCES INCONSISTANT THEREWITH; AND PROVIDING FOR AN EFFECTIVE DATE. ( os;1 IT2/02 TMANA :5(9SCO 1 COUNTY oC 4 RK OR BK 4975 PG 778 WHEREAS,pursuant to Ordinance No.: 774-01, a Local Register of Historic Places had been created as a means of identifying and classifying various sites, buildings, structures, objects and districts as historic archaeological and/architecturally significant; WHEREAS,pursuant to Ordinance No.: 774-01,the Zephyrhills Historic Preservation Board was vested with the power, authority and jurisdiction to designate, regulate and administer historical archaeological and architectural resources in Zephyrhills under the direct jurisdiction and legislative control of the City Council of the City of Zephyrhills; WHEREAS, Ordinance No.: 793-01 established a local historical district and designated certain buildings and structures located therein as contributing to the local historical district; WHEREAS, the citizens of the State of Florida have amended the Florida Constitution to authorize counties and municipalities to allow certain tax exemptions for historical properties. [See Florida Constitution Article VII, Section 3 (e)]; and WHEREAS, the Florida legislature has enacted Sections 196.1997 and 196.1998, Florida Statutes to govern the allowances of such exemptions. NOW THEREFORE BE IT ORDAINED by the City Council of the City of Zephyrhills that the City Council of the City of Zephyrhills: SECTION 1. This Ordinance is hereby created and entitled "Tax Exemptions for Historical Properties", as hereinafter set forth: A. Tax Exemptions for Historical Properties. (I) Scope of Tax Exemptions. A method is hereby created for the City Council of the City of Zephyrhills to allow tax exemptions for the restoration, renovation, or rehabilitation of historic properties. The exemption shall apply to 100% of the assessed value of all improvements to historic properties,which result from restoration, renovation, rehabilitation made on or after the effective date Record and Return to: <;_...� City Clerk's Office , l._,,,. 5335 8th Street Zephyrhills, FL 33540 OR BK 4975 PG 779 2 of 4 of this Ordinance. The exemption applies only to taxes levied by the City of Zephyrhills. The exemption does•not apply to taxes levied for the payment of bonds or taxes authorized by vote of the electors pursuant to Section 9 (b) or Section 12, Article VII of the Florida Constitution. The exemption does not apply to personal property. II. Duration of the Tax Exemptions. Any exemption granted under this Section to a particular property shall remain in effect for 10 years, as specified in the ordinance approving the exemption. The duration of 10 years shall continue regardless of any change in the authority of the City to grant such exemptions or any changes in the ownership of the property. In order to retain an exemption, however; the historic character of the property, and improvements which qualified the property for an exemption, must be maintained over the period for which the exemption was granted. III. Eligible Properties and Improvements. (1) Property is qualified for an exemption under this Section for an exemption under this section if. (i) At the time the exemption is granted the property is: (a) Individually listed in the National Register of Historic Places pursuant to the National Historic Preservation Act of 1966, as amended; or (b) A contributing property within a National- Register-listed district; or (c) Individually listed as a contributing structure within a designated local historic district as enacted by Ordinance of the City Council ii 'vf. the city of • Zephyrhills. (ii) The Historic Preservation Board has certified to the City Council of the City of Zephyrhills that the property for which an exemption is requested satisfied paragraph (i) above. (2) In order for an improvement to a historical property to qualify the property for an exemption, the improvement must be: (i) Consistent with the United States Secretary of Interior's Standards for Rehabilitation; and (ii) Determined by the Historic Preservation Board to meet criteria established in rules adopted by the Department of State. (IV) Applications. Any person, firm, or corporation that desires ad valorem tax exemption for the improvement of a historic property must,in the year the exemption is desired to take effect, file with the Historic Preservation Division a written application on a form approved by the Department of State. All applicable fees shall be paid at the time the application is submitted. The application must include the following information: (1) The name of the property owner and the location of the historic property. (2) A description of the improvements to real property for which an exemption is requested and the date of commencement of construction of such improvements. (3) Proof,to the satisfaction of Historic Preservation Board, that the property that is to , . OR BK 4975 PG 780 3 of 4 be rehabilitated or renovated is a historic property under this Section. (4) Proof, to the satisfaction of the Historic Preservation Board that the improvements to the property will be consistent with United States Secretary of Interior's Standards for Rehabilitation and will be made in accordance with guidelines developed by the Department of State. (5) Other information identified in appropriate Department of State Regulations. (V) Required Covenant. To qualify for an exemption, the property owner must enter into a covenant or agreement with the City Council of the City of Zephyrhills for the term.for which the e emption is granted. The form of the covenant or.agreement must be established by the Department of State and must require that the character of the property, and the qualifying improvements to the property,be maintained during the period that the exemption is granted. The covenant or agreement shall be binding on the current property owner, transferees, and their heirs; successors, or assigns. Violation of the covenant or agreement results in the property owner being subject to the payment of the differences between the total amount of taxes which would have been due in April of each of the previous years in which the covenant or agreement was in effect had the property not received the exemption and the total amount of taxes actually paid in those years, plus interest on the difference calculated as provided in Section 212.12 (3) of the Florida Statutes. (VI) Review of Historic Preservation Board. The Historic Preservation Board, or its successors, is designated to review applications for exemptions. The Historic Preservation Board must recommend that the City Council of the City of Zephyrhills grant or deny the exemption. Such reviews must be conducted in accordance with rules adopted-by the-Department of State. The recommendation, and the reasons therefor must be provided to the applicant and to the City Council of the City of Zephyrhills before consideration of the application at an official meeting. (VII) Approval by the City Council of the City of Zephyrhills. A majority vote of the City Council shall be required to approve a written application for exemption. Such exemption shall take effect on the 1st day of January following substantial completion of the improvement. The City Council shall include the following in the resolution or ordinance approving the written application for exemption: (1) The name of the owner and the address of the historic property for which the exemption is granted. (2) The period of time for which the exemption will remain in effect and the expiration date of the exemption. (3) A finding that the historic property meets the requirements of this Section.. SECTION IL That all ordinances or parts of ordinances inconsistent or in conflict herewith shall be and they are hereby repealed insofar as there is conflict or inconsistency. SECTION Ili. This Ordinance shall become effective immediately upon its passage and signing by the Mayor. The foregoing Ordinance No. d OE-0-was read and passed on its first reading in open and regular meeting by the City Council of the City of Zephyrhills, Florida, on this /3 day of A.D., 2002. 'es (2 Af-e,tx4Z,411 CL E C. BRACKNELL i ,i - President of City Council Attest: .* + C....- i OR BK 4975 PG 781 d v ' le r, .JNDA.IQ°BOAN 4 of 4 (1 6 The foregoing Ordinance No. )3 0 S-O),was read and passed on its second reading in open and regular meeting.by the City Council of the City of Zephyrhills, Florida, on this /6 'day of / A;D 2002. cn `i CL E C. BRACKNELL i , sezu` '_ /.. 41: Pr sident of City Council Attest`. :: - ` ► P.::;:;60,/-2 IJ City f -rk, LINDA'D.ROAN . n �0 reuti ORDINANCE NO.: D , O� The foregoing Ordinance No. g17cU:71. was approved by me this /6 day of , A.D., 2002. U 4 ' Mayor- . . L I Mc.t '! IE