Resolution 575-1988
Ervin Higgs
Property Appraiser
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RESOLUTION NO. 575 -1988
A RESOLUTION OF THE BOARD OF COUNTY COMMIS-
'.~,S:g>NERS OF MONROE COUNTY, FLORIDA, CONCERNING
~F~ING OF HOMESTEAD EXEMPTION RENEWALS.
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WHEREAS, pursuant to recently enacted legislation, Chapter
88-65, Laws of Florida, any County may, at the request of the
Property Appraiser and by majority vote of its governing body,
waive the requirement that annual application or statement be
made for exemption for property within the County after an
initial application is made and exemption granted, except that
reapplication shall be required when any property granted an
exemption is sold or otherwise disposed of, or the ownership
changes in any manner, or the applicant for homestead exemption
ceases to use the property as his or her homestead. Pursuant to
said legislation, it is the duty of the owner of any property
granted an exemption who is not required to file an annual
application to notify the Property Appraiser promptly whenever
the use of the property or the status or condition of the owner
changes so as to change the exempt status of the property; any
property owner who fails to so notify the Property Appraiser
shall be subject to liability for payment of the taxes exempted
thereby, plus 15 percent interest per annum, and a penalty of 35
percent of the taxes exempted for any year within the prior ten
years that the owner was not entitled to the exemption, and
WHEREAS, the Monroe County Property Appraiser has formally
requested the Board of Monroe County Commissioners to waive the
requirement for annual renewal of homestead exemption pursuant to
Chapter 88-65, Laws of Florida, now, therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF
MONROE COUNTY, FLORIDA, as the governing body of Monroe County,
Florida, that the requirement that annual application be made for
exemption for property within the County after an initial appli-
cation is made and exemption granted is hereby officially waived
for the 1989 ad valorem tax year, except that reapplication shall
be required when any property granted an exemption is sold or
otherwise disposed of, or the ownership or status or condition of
the owner changes to use the property as his or her homestead.
Any property owner who fails to notify the Property Appraiser of
any change in use of the property or change in the status or
condition of the owner shall be subject to liability for payment
of the taxes exempted, plus 15 percent interest per annum and a
penalty of 35 percent of the taxes exempted.
BE IT FURTHER RESOLVED BY SAID BOARD that this resolution
shall remain in effect for the 1989 and 1990 tax years.
PASSED AND ADOPTED by the Board of County Commissioners of
Monroe County, Florida, at a regular meeting of said Board held
on the 1st day of November, A.D. 1988.
BOARD OF COUNTY COMMISSIONERS
OF MONROE COUNTY, FLORIDA
Byg~ ..?
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(Seal)
Attest :DANNY L. KOLHAGE, Clerk
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APPROVED AS TO POIlM
IIY AN~ L S mcEI'IC'f.
Attorn8y'. Ollie.
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