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HomeMy WebLinkAbout2026-016ORDINANCE 2026 - 016 AN ORDINANCE OF THE BOARD OF COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA AMENDING SECTIONS 1100.04., 1100.06., 1100.08., 1100.10., 1100.14., 1100.15., AND 1100.16. INDIAN RIVER COUNTY CODE, TITLE XI, CHAPTER 1100, ENTITLED ECONOMIC DEVELOPMENT AD VALOREM TAX EXEMPTION, TO PROVIDE CONSISTENCY WITH CHANGES IN FLORIDA STATUTES, AND CONSISTENCY WITH THE INDIAN COUNTY TAX EXEMPTION PROGRAM PROCEDURES AND DEPARTMENTAL NAME CHANGES; PROVIDING FOR REPEAL OF CONFLICTING ORDINANCES; PROVIDING FOR SEVERABILITY; AND PROVIDING FOR AN EFFECTIVE DATE. WHEREAS, Florida statute 1996.1995 authorizes counties to allow for economic development ad valorem tax exemptions to new businesses and to an expansion of existing businesses upon voter approval; and WHEREAS, in 2010 and 2020, Indian River County voters approved and authorized Indian River County to offer economic development ad valorem tax exemptions to qualifying business and the current approval expires in 2030; and WHEREAS, the County now desires to update the code to be more consistent with changes in Florida Statutes, and with changes within the County's structure, to allow staff more time to review annual reports, and to delete outdated references; WHEREAS, the County has determined that offering incentives to attract new and expanding business who meet the statutory criteria benefits the community welfare by increasing the number of jobs that pay wages above the county average wage. NOW THEREFORE, be it ordained by the Board of County Commissioners of Indian River County as follows: Section 1. Code Amendments. Indian River County Code Chapter 1100, entitled "Economic Development Ad Valorem Tax Exemption" is hereby amended as follows (note: strip# text indicates deletions, underline text indicates additions, and asterisks *** indicate the succeeding section(s) or the remainder of a succeeding section remains unchanged) Chapter 1100.- Economic Development Ad Valorem Tax Exemption *** Section 110.04. Definitions of terms. ORDINANCE 2026-016 The following words, phrases, and terms shall have the meanings set forth below. To the extent that such meanings incorporate provisions of Florida Statutes, such meanings are intended to incorporate the provisions of Florida Statutes, as amended from time to time: .1 CS • -- • SS A business or organization in the State of Florida that is expanding facilities and operations within Indian River County as defined within $196.012(15), Florida Statutes, as may be amended. (p) New business. ORDINANCE 2026-016 A newly established business or organization in the State of Florida, as defined in 196.012(14), Florida Statutes, as may be amended, whose new facilities and operations are located within Indian River County. (t) Target Industry Business means a headquarters business or any business that is engaged in one of the target industries consistent with $ 288.005(7), Florida Statutes, as may be amended. {#)(u) Violation of law. A violation of any federal, state or local law which, in the sole discretion of the board, is sufficiently serious that it would not be in the best interests of the citizens of the county that the violator be granted or continue to receive the benefits of an exemption. Section 1100.06. Application for exemption. (a) Any business requesting an exemption shall file an application with the Indian River County Community Planning and Development Services Department. (b) The application must be filed no later than March 1 of the year in which the exemption is desired to take effect. (c) There shall be no fee for filing the application. Section 1100.07. Consideration of application *** (c) The property appraiser's report shall include the following: *** (4) A determination as to whether the property for which an exemption is requested is to be incorporated into a new business or the expansion of an existing business, as defined in F.S. § 196.012{5} j4 or or into neither, which determination the property appraiser shall also affix to the face of the application. Upon the request of the property appraiser, the department shall provide to him/her such information as it may have available to assist in making such determination. *** Section 1100.08. Ordinance granting exemption. An exemption ordinance shall be adopted in the same manner as any other ordinance of the county, and shall include the following: *** ORDINANCE 2026-016 (e) A finding that the business named in the exemption ordinance meets the requirements of F.S. § 196.012{x) (14) or {4} (15). Section 1100.10. Continuing performance. *** (b) No later than March 1 February 15th of each year during the term of the exemption, the business shall provide an annual report to the director which shall certify and, if requested by the director, contain satisfactory proof, that the business continues to meet all exemption requirements; *** - - - - - - - - ORDINANCE 2026-016 Tactical LLC C ("business"). Tactical, ORDINANCE 2026-016 ORDINANCE 2026-016 - 1 I . \ . . R Section 2. Severability. If any portion of this Ordinance is for any reason held or declared to be unconstitutional, inoperative or void, such holding shall not affect the remaining portions of this Ordinance. If this Ordinance or any provision thereof shall be held to be inapplicable to any person, property or circumstances, such holding shall not affect its applicability to any other person, property or circumstances. Section 3. Codification. It is the intention of the Board that the provisions of this Ordinance shall become a part of the County's Code of Ordinances, as amended. The provisions of this Ordinance may be renumbered or re -lettered and the word "ordinance" may be changed to "section," "article" or other appropriate word to accomplish such intention. Section 4. Effective date_ ORDINANCE 2026-016 The provisions of this Ordinance shall take effect as provided by law. This ordinance was advertised in the Indian River Press Journal on the 20th day of Septark,er 2026, for a public hearing to be held on the 6th day of QtoFer , 2026, at which time it was moved for adoption by Commissioner Susan Adams , seconded by Commissioner Joseph E. Flescher , and adopted by the following vote: Chairman Deryl Loar AYE Vice Chair Laura Moss AYE Commissioner Susan Adams AYE Commissioner Joseph H. Earman AYE Commissioner Joseph E. Flescher AYE The Chairman thereupon declared the ordinance duly passed and adopted this , day of Ohbct , 2026. Attest: Ryan Butler, Clerk and Comptroller By Deputy Clerk Approved as to form and legal sufficiency: By s nnifer . Shuler, County Attorney BOARD OF COUNTY COMMISIONERS INDIAN RIVER COUNTY, FLORIDA By :..: Deryl Loar, Chairman •D? COUNS�'• Effective Date: This ordinance was filed with the Department of State and becomes effective on the Uday of d � , 2026.