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03/30/2021
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03/30/2021
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6/7/2021 12:34:35 PM
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Meetings
Meeting Type
BCC Regular Meeting
Document Type
Agenda Packet
Meeting Date
03/30/2121
Meeting Body
Board of County Commissioners
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exemptions currently in effect, and the estimated revenue loss to the county for the current fiscal <br />year attributable to the exemption of the business named in the ordinance; <br />(c) The amount of the exemption, stated as a percentage of the assessed value of all improvements <br />or tangible personal property subject to the exemption; <br />(d) The period of time for which the exemption will remain in effect and the expiration date of the <br />exemption; and <br />(e) A finding that the business named in the exemption ordinance meets the requirements of F.S. § <br />196.012(15) or (16). <br />(Ord. No. 2010-014, §§ 1, 2, 6-22-10) <br />Section 1100.09. - Exemption agreement. <br />No Exemption granted hereunder shall be effective until the business enters into an exemption <br />agreement with the county. The exemption agreement shall contain: <br />(1) A clear acknowledgment by the business that the exemption shall continue to exist only for so <br />long as the business continues to meet all exemption requirements; and <br />(2) Such other matters required by the county. <br />(Ord. No. 2010-014, §§ 1, 2, 6-22-10) <br />Section 1100.10. - Continuing performance. <br />(a) The business shall continue to meet all exemption requirements during the term of the exemption; <br />(b) No later than March 1 of each year during the term of the exemption, the business shall provide an <br />annual report to the director which shall certify and, if requested by the director, contain satisfactory <br />proof, that the business continues to meet all exemption requirements; <br />(c) The business shall timely comply with all requirements of F.S. § 196.011, during the term of the <br />exemption; and <br />(d) The business shall immediately advise the county of any failure by the business to meet all exemption <br />requirements. <br />(Ord. No. 2010-014, §§ 1, 2, 6-22-10) <br />Section 1100.11. - Revocation o exemption. <br />fiq)) (The_board may=revorevoke or_revise he exemp ion atmime ifTe board_determines in its sole disuretion <br />khat (1)�the business no longer meefs all of fhe exemption requirements;�(2)'the_ p ication or any <br />annus re�_co ains_a materi-al"false_statement, such that -t e_exempt_ nlikely_wou_Ideo have_been <br />gran_ e or coninued:if the_true facTs_had'been_ .known, or (3)-the15usiness_is_found.guilty=of_a viofia-tion <br />of'law; an) <br />((b�) fLitas=d_ete�min�ice tha}Tthe besin_ess was not'in f entitled to_a_n exe ion_m_any year for whichTthe� <br />(U -n— mption,_the_countyproperty appraiserortaz_collector sshall'be_entitled � <br />recover_all taxes_no .paid as a result ofthe exemp ion,_plus in eres a1 -the maximum ra e allowed'b� <br />aw, plus a I costs of collection, including, withoutlimita-lion,_reasonable=aftor en y s fees. <br />(Ord. No. 2010-014, §§ 1, 2, 6-22-10) <br />13 <br />
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