805-02 Tax Exemption for Historic Projects

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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