Revocation

(a)

The following conditions shall provide justification for removal of a property from eligibility for the property tax exemption by the city commission, provided under this code:

(1)

The owner is in violation of the provisions of the historic preservation tax exemption covenant, or

(2)

The property has been damaged by accidental or natural causes to the extent that the historic integrity of the features, materials, appearance, technique and environment, or archaeological integrity that made the property eligible for listing in the National Register or designation under the provisions of chapter 23 have been lost or so damaged that restoration is not feasible.

(b)

For the exemption granted for non-profits and governmental agencies, the circumstances have changed and the property no longer meets the tests established in section 23-11.

(c)

Proceedings under this section may also be initiated following a finding by the code enforcement board that a housing code violation has occurred. The board shall provide notice to the current owner of record to the property and hold a hearing in the same manner as in a review of a certificate of appropriateness as specified in section 23-5 before forwarding their recommendation to the city commission.

(d)

Upon a determination by the city commission that the historic tax exemption is to be revoked, the officer shall provide written notice of the commission's decision to the applicant and the property owner of record, if different, as well as to the property appraiser. The notice to the applicant, or owner of the property, if different, shall be accompanied by reasons and recommendations for changes to the property that may result in reinstatement of the exemption.

(e)

Upon receipt of a notice of revocation, the property appraiser shall discontinue the historic tax exemption on the property as of October 1, of the year following receipt of the notice of revocation.

(f)

The notice of revocation shall include a statement that a penalty equal to the total amount of taxes that would have been due in March and each of the previous years in which the historic preservation exemption covenant was in effect had the property not received the exemption, less the total amount of taxes actually paid in those years, plus interest calculated as provided in F.S. § 212.12(3), shall be imposed by the tax collector for violation of the terms, conditions, and standards of the historic preservation exemption covenant.

(Ord. No. 12927, § 2, 6-14-07; Ord. No. 13676, § 2, 4-27-17)