Florida Florida Statutes
§ 196.26 — Exemption for real property dedicated in perpetuity for conservation purposes
FS § 196.26Ch. 196
Statute text
View on source(1)As used in this section:(a) “Allowed commercial uses” means commercial uses that are allowed by the conservation easement encumbering the land exempt from taxation under this section.
(b)“Conservation easement” means the property right described in s. 704.06.
(c)“Conservation purposes” means:1. Serving a conservation purpose, as defined in 26 U.S.C. s. 170(h)(4)(A)(i)-(iii), for land which serves as the basis of a qualified conservation contribution under 26 U.S.C. s. 170(h); or 2.a. Retention of the substantial natural value of land, including woodlands, wetlands, watercourses, ponds, streams, and natural open spaces; b. Retention of such lands as suitable habitat for fish, plants, or wildlife; or c. Retention of such lands' natural value for water quality enhancement or water recharge.
(d)“Dedicated in perpetuity” means that the land is encumbered by an irrevocable, perpetual conservation easement.
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