§ 62-180. Procedure for granting tax exemption.

(a)

Any owner of property that desires an ad valorem tax exemption must file a completed preconstruction application before improvements are initiated with the historic preservation officer for review and shall 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 anticipated date of commencement of construction of such improvements.

(3)

Proof, to the satisfaction of the Volusia County Council or the Historic Preservation Officer, as the case may be, that the property that is to be rehabilitated or renovated is a historic property.

(4)

Proof, to the satisfaction of the Volusia County Council or the Historic Preservation Officer, as the case may be, that the improvements to the property will be consistent with the United States Secretary of Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings (Revised 1990) and will be made in accordance with guidelines developed by the Florida Department of State, pursuant to Rule 1A-38.005, Florida Administrative Code.

(5)

Other information deemed necessary by the Division of Historical Resources, Department of State, State of Florida, and the historic preservation officer.

(b)

The historic preservation officer shall deliver a copy of each application for a historic preservation ad valorem tax exemption to the Property Appraiser of the County of Volusia. Upon certification of the assessment roll or recertification, if applicable, pursuant to F.S. § 193.122, for each fiscal year during which the article is in effect, the property appraiser shall report the following information to the historic preservation officer and the county council:

(1)

The total taxable value of all property within the county for the current fiscal year.

(2)

The total exempted value of all property in the county which has been approved to receive historic preservation ad valorem tax exemption for the current fiscal year.

(c)

On completion of the review, the historic preservation officer shall prepare a report to the county council with a copy to the applicant evidencing the results of the review, and make recommendations for the correction of any planned work deemed to be inconsistent with Rule 1A-38.005. Florida Administrative Code. Such review shall be completed within 30 days following receipt of the completed application.

(d)

In order for an improvement to a historic property to qualify the property for an exemption, the improvement must:

(1)

Be consistent with the United States Secretary of Interior's Standards for Rehabilitation and Guidelines for Rehabilitating Historic Buildings (Revised 1990).

(2)

Be determined by the historic preservation officer to meet criteria established by the Division of Historical Resources, Department of State, State of Florida, in Chapter 1A-38, Florida Administrative Code.

(e)

The county council after due public notice at a public hearing shall either grant with conditions the application for ad valorem tax exemption by resolution, by majority vote of the full county council, or deny, or continue said application. If granted, such exemption shall take effect on the January 1 following substantial completion of the improvement and the issuance of a certificate of occupancy if said certificate is required by law. The resolution granting the ad valorem tax exemption shall contain:

(1)

The name of the owner and the address of the historic property for which the exemption is granted.

(2)

The period of time of ten years 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 F.S. § 196.1997.

(f)

To qualify for an exemption, the property owner must enter into a covenant with the county council, for the term for which the exemption is granted. The form of the covenant must be established or approved by the Florida 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 shall be binding on the current property owner, transferees, and their heirs, successors, or assigns. Violation of the covenant 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 March in each of the previous years in which the covenant 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 F.S. § 212.12(3). Said covenant shall be recorded in the public records of the County of Volusia, Florida. A copy of said covenant shall be transmitted to the Property Appraiser of the County of Volusia.

(Ord. No. 00-19, § VI, 6-15-00)