Loading...
Resolution 024-1991 I ' Ervin Higgs Property Appraiser F I L E. f' r-~:~_ E G I,) P D RESOLUTION NO. 024 -199l Prl A Y R~~OLUTION OF THE BOARD OF COUNTY C01-ftlIS- SIONERS OF MONROE COUNTY, FLORIDA, CONCERNING ~NG OF HOMESTEAD EXEMPTION RENEWALS. L J91 FEB 7 Dr C l:~, i' . v'. I ( h I.' ,-I (,:~ j. .... i I ; I T Y ..f L ^ ,..l", .\..' ~ WREtiEAs, ""pursuant to Sec. 196.011(9) (a), Fla. Stat., 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 50 percent of the taxes exempted for any year within the prior ten years that the owner was not entitled to the exemption plus the recording of tax liens against the property improperly exempted and any other property of the person improperly claiming 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 Sec. 196.0ll(9)(a), Fla. Stat., 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, 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 50 percent of the taxes exempted for any year within the prior ten years that the owner was not entitled for the exemption, and the Property Appraiser shall also record in the public records of the county a notice of tax lien against that person I s property which was improperly receiving the exemption, except for property receiving homestead exemption which is controlled by s. 196.161, and any other property owned by that person or entity in the county, and such property shall be identified in the notice of tax lien. Such property or properties shall be subject to the payment of all taxes and penalties. Such lien when filed shall attach to any property, identified in the notice of tax lien, owned by the person who illegally or improperly received the exemption. Should such person no longer own property in that county, but own property in some other county or counties in the state, it shall be the duty of the Property Appraiser to record a notice of tax lien in such other county or counties, identifying the property owned by such person or entity in such county or counties, and it shall become a lien against such property in such county or counties. This waiver does not apply to exemptions provided by Section 196.1995, Florida Statutes. BE IT FURTHER RESOLVED BY SAID BOARD that this resolution shall remain in effect until rescinded by further action of the Board. PASSED AND ADOPTED by the Board of County Commissioners of Monroe on the County, Florida, at a regular meeting of said Board held -3 (Jflt.. da y 0 f ,,)q IA U t2 ,.. ~ ' A. D . 1991. BOARD OF COUNTY COMMISSIONERS OF MONROE COUNTY, FLORIDA By ~.~~.~~ . ~~- ~ ayor~ hal.rman (SEAL) Attest: DANNY L. KOLHAGE, CLERK By APPROVED AS TO FORt,;' AND LEGAL SUFFICIENCY. l?