West Palm Beach |
Code of Ordinances |
Chapter 82. TAXATION |
Article IV. TAX EXEMPTION FOR HISTORIC PROPERTIES |
§ 82-95. Qualifying properties and improvements.
(a)
The following real property in the city is qualifying property for the purposes of this article if at the time the exemption is approved by the city commission, the property:
(1)
Is individually listed in the National Register of Historic Places pursuant to the National Historic Preservation Act of 1966, as amended; or
(2)
Is a contributing property to a national register-listed district; or
(3)
Is designated as a historic property, or as a contributing property to a historic district, under the terms of the city's historic preservation ordinance; and
(4)
Has been certified by the historic preservation board as satisfying subsections (a)(1), (2) or (3) of this section.
(b)
For an improvement to a historic property to qualify the property for an exemption, the improvement must:
(1)
Be consistent with the United States Secretary of Interior's Standards for Rehabilitation, as amended;
(2)
Be determined by the historic preservation board to meet criteria established in rules adopted by the department of state, division of historical resources, F.A.C. ch. 1A-38, as amended; and
(3)
Be consistent with any ordinance of the city designating the property as historic or designating the historic district in which the property is located.
(Code 1979, § 15-113)