§ 2-29-132. Designation of location, geographic area of the county, and type of properties eligible for the tax deferral provided herein.

(a)

Due to the geographic layout of Anna Maria Island and the portion of Longboat Key located in Manatee County, it is hereby found and determined that all hotels and motels provide access for the public to the navigable waters of the state and that all hotels and motels as defined in F.S. § 509.242(1), within this geographic area are eligible for ad valorem tax deferrals provided in this article.

(b)

Due to the geographic layout of the area commonly known as Cortez Village, lying south of Cortez Road and west of 102nd Street in Manatee County, Florida, it is hereby found and determined that all property described and used as recreational and commercial working waterfront in F.S. § 342.07(2), are eligible for the ad valorem tax deferrals provided in this article.

(c)

All hotels and motels within Manatee County abutting navigable water bodies of the state are eligible for the ad valorem tax deferrals provided in this article.

(Ord. No. 06-73, § 2, 10-10-06)