§ 82-198. Revocation of exemption.

The city commission may, in its sole discretion, revoke an exemption at a public hearing in accordance with the following:

(1)

The grounds for revocation of an exemption include but is not limited to the following:

a.

Failure of the city and the grantee to enter into a tax exemption agreement within 60 calendar days of approval;

b.

Upon the occurrence of a default under the agreement;

c.

The city commission finds that the grantee no longer meets all of the exemption requirements;

d.

The city commission finds that the application or any annual report contains materially false information such that the exemption likely would not have been granted or continued if the true facts had been known;

e.

The grantee is found guilty of a violation of law; or

f.

The grantee ceases to exist as the business entity to which the exemption was granted.

(2)

Ordinance and notification . The city commission may, by ordinance, revoke the tax exemption effective on the date specified in the revoking ordinance. The grantee shall be given the opportunity to be heard at the public hearing where the ordinance is being considered. Upon revocation, the city shall immediately notify the property appraiser.

(3)

Remedies.

a.

Recovery of taxes . After an exemption has been granted, for any year that taxes were exempted and the city commission finds that the business was not entitled to the exemption, such taxes may be recovered. The property appraiser and the tax collector will assist the city to recover any taxes exempted.

b.

Pro rata rebate . Upon the occurrence of a default under the tax exemption agreement, other than ineligibility, grantee shall pay taxes, on a pro rata basis, for the period of time beginning on the date of occurrence of the ineligibility and ending at the end of the tax year.

c.

Property appraiser . Should a grantee fail to file the annual exemption renewal application with the property appraiser within the time provided in F.S. § 196.011(1)(a), as amended, or fail to continue to meet the definition of a new business or an expansion of an existing business, the property appraiser may deny the exemption in accordance with F.S. § 196.193(5).

(4)

Reapply . A grantee may reapply for an ad valorem tax exemption pursuant to state law.

(Ord. No. 4686-16, § 8, 2-27-2016)