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ORDINANCE 2005- 028 <br />B. Twenty percent of the total assessed value of the property as <br />improved. <br />S ection 213.05. Process for claiming reduction. <br />A reduction in assessment may be granted only upon an application filed <br />annually with the Indian River County Property Appraiser. An applicant is <br />required to complete forms required by the property appraiser, including any <br />affidavit regarding the age of the qualifying parent or grandparent and whether <br />the living quarters are being used as the qualifying parent's or grandparent's <br />primary place of residence for the year in which the reduction is sought. The <br />application must be made before March 1 of the year for which the reduction is to <br />be granted. <br />S ection 213.06. Property held jointly with right of survivorship. <br />If title to the homestead property is held jointly with right of survivorship, the <br />person residing on the property and otherwise qualifying may receive the entire <br />amount of the reduction in assessed value. <br />S ection 213.07. Penalties. <br />Penalties for violation of this chapter shall be in accordance with general law. <br />The tax collector may deny or cancel a reduction for violation of this chapter. <br />S ection 213.08. Disqualification. <br />When the property owner no longer qualifies for the reduction in assessed value <br />for living quarters of parents or grandparents, the previously excluded just value <br />of such improvements as of the first January 1 after the improvements were <br />substantially completed shall be added back to the assessed value of the <br />property. <br />S ECTION 2. CODIFICATION. <br />It is the intention of the Board of County Commissioners that the <br />provisions of this ordinance shall become and be made a part of the Indian River <br />County Code and the word "ordinance" may be changed to "section," "article," or <br />other appropriate word or phrase and the sections of this Ordinance may be <br />renumbered or relettered to accomplish such intention; providing, however, that <br />S ections 2, 3 and 4 shall not be codified. <br />S ECTION 3. SEVERABILITY. <br />If any section, or any sentence, paragraph, phrase, or word of this <br />ordinance is for any reason held to be unconstitutional, inoperative, or void, such <br />F:\Attorney\Bill\Ordinance Amendments\Granny Flats\granny flats ordinance proposal.doc <br />