§ 62-176. Purpose and intent.

(a)

Purpose. The purpose of this article is to provide ad valorem tax exemptions for improvements to designated historic properties which are a result of the restoration, renovation, or rehabilitation of those properties as an incentive for owners of designated historic properties to preserve and protect the historic integrity of said properties.

(b)

Intent. The intent of this article is to promote the general health, safety and welfare of the public by:

(1)

Stabilizing and improving property values through the rehabilitation of individual properties and the revitalization of older residential neighborhoods and commercial areas.

(2)

Promoting the county's historic resources for the enjoyment of the citizens of the County of Volusia, as an educational asset for community understanding, and to provide an attraction to tourists and visitors who will have a positive impact on the local economy.

(Ord. No. 00-19, § II, 6-15-00)