Article VI. ADDITIONAL REDUCTION IN ASSESSED VALUE FOR QUALIFYING LIVING QUARTERS OF PARENTS OR GRANDPARENTS OF OWNERS OF PROPERTY RECEIVING HOMESTEAD EXEMPTION

§ 102-308. Just value of improvements added back to assessed value of property when property owner no longer qualifies for reduction.

Latest version.

As provided in F.S. § 193.703 when the property owner no longer qualifies for the reduction in assessed value for living quarters of parents or grandparents, the previously excluded just value of such improvements as of the first January 1 after the improvements were substantially completed shall be added back to the assessed value of the property.

(Ord. No. 06-15, § 1, 6-20-06)

                    
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