§ 2-29-303. Eligibility criteria.

(a)

Property located within the county is eligible for an ad valorem tax exemption under this article if it meets the following criteria:

(1)

At the time the exemption is granted:

a.

The property is individually listed in the National Register of Historic Places pursuant to the National Historic Preservation Act of 1966, as amended; or

b.

The property is a contributing property to a national-register-listed district; or

c.

The property is designated as a historic property, or as a contributing property to a historic district pursuant to the Manatee County Land Development Code, or pursuant to the historic preservation regulations of the applicable municipality within the county; and

(2)

The historic preservation board has certified to the board of county commissioners that the property satisfies the criteria set forth in paragraph (a)(1) of this section.

(b)

An improvement to a historic property located within the county is eligible for an ad valorem tax exemption under this article if it meets the following criteria:

(1)

The improvement is consistent with the United States Secretary of the Interior's Standards for Rehabilitation, codified at 36 C.F.R. part 67; and

(2)

The improvement is determined by the historic preservation board to meet criteria established in rules adopted by the department.

(Ord. No. 16-30 , § 1, 9-19-16)