Florida Florida Statutes
§ 196.1998 — Additional ad valorem tax exemptions for historic properties open to the public
FS § 196.1998Ch. 196
Statute text
View on source(1)If an improvement qualifies a historic property for an exemption under s. 196.199hsted satisfies paragraph (a).
(12)In order for an improvement to a historic property to qualify the property for an exemption, the improvement must:(a) Be consistent with the United States Secretary of Interior's Standards for Rehabilitation.
(b)Be determined by the Division of Historical Resources or the local historic preservation office, whichever is applicable, to meet criteria established in rules adopted by the Department of State.
(13)The Department of State shall adopt rules as provided in chapter 120 for the implementation of this section. These rules must specify the criteria for determining whether a property is eligible for exemption; guidelines to determine improvements to historic properties which qualify the property for an exemption; criteria for the review of applications for exemptions; procedures for the cancellation of exemptions for violations to the agreement required by subsection (7); the manner in which local historic preservation offices may be certified as qualified to review applications; and other requirements necessary to implement this section.
Legislative history
s. 1, ch. 92-159.