Volusia County |
Code of Ordinances |
Chapter 62. HISTORIC PRESERVATION |
Article VI. HISTORIC PRESERVATION PROPERTY TAX EXEMPTION ORDINANCE |
§ 62-181. Ad valorem tax exemptions for improvements to historic properties.
Latest version.
The county council upon recommendation of the historic preservation officer may authorize the exemption from ad valorem taxation of up to 100 percent of the assessed value of all improvements to historic properties which result from the restoration, renovation or rehabilitation of such properties. The exemption applies only to improvements to real property. In order for the property to qualify for the exemption, any such improvements must be made on or after the date this article is adopted.
(Ord. No. 00-19, § VII, 6-15-00)