§ 62-179. Property eligible for tax exemption.

(a)

The following properties located in the unincorporated areas of the County of Volusia are qualified to be considered for ad valorem tax exemption:

(1)

Property individually listed in the National Register of Historic Places pursuant to the National Historic Preservation Act of 1966; or

(2)

A contributing property to a national-register listed district; or

(3)

Property designated as a historic resource, or as a contributing property to a historic district, pursuant to section 62-1, et seq., the Code of Ordinances of the County of Volusia.

(b)

In addition, properties located in the incorporated areas of the County of Volusia are qualified to be considered for ad valorem tax exemption where a municipality has adopted an ordinance pursuant to F.S. § 196.1997 and the municipal ordinance is applicable to said properties.

(Ord. No. 00-19, § V, 6-15-00)