Title 12174 · Code of Ordinances

Sec. 780.305. - Application.

Citation: Jacksonville, FL Code of Ordinances § 780.305.

Section: 780.305.

(a) Application for the Historic Rehabilitation Tax Exemption shall be made on the appropriate form obtained from the Director. The application form shall contain all the information required in the tax exemption application form approved by the Division of Historical Resources, Florida Department of State, and promulgated in accordance with F.A.C. Ch. 1A-38, but shall also contain such additional information, including documentation of the cost of the qualifying improvements, as determined necessary by the Commission. Application forms and summaries of deadlines and application procedures shall be maintained by the Director and shall be made available to the general public. (b) Each applicant shall also be provided a copy of the Preservation Exemption Covenant, and an explanation of the requirement that the covenant must be signed before a final application can be approved by the Council. (c) A final application, in proper form, shall be submitted upon completion of the qualifying improvement project. (d) Every final application shall be accompanied by a copy of the Preservation Exemption Covenant signed by every property owner of record. (e) Notwithstanding any provisions to the contrary contained in this Part, an application for the Historic Rehabilitation Tax Exemption will be accepted by the Director as a timely filed application for two years after the property is designated as a qualifying property if the qualifying improvement was initiated after May 4, 1994, but before the property became a qualifying property by legislative act. Such exemptions shall apply prospectively only and in no event shall apply to any already certified tax roll. The exemption shall be unavailable for any period prior to the designation as a qualifying property and the approval of the Historic Preservation Property Tax Exemption application. The exemption shall be available for only the years remaining in the ten-year exemption period beginning January 1 following completion of the qualifying improvement project. The exemption period shall not be extended. (Ord. 94-308-168, § 1; Ord. 98-930-E, § 1) Note— Former § 790.305.