Florida Regulations 12D-5.014: Conservation Easement, Environmentally Endangered or Outdoor Recreational or Park Property Assessed Under Section 193.501, F.S.
Current as of: 2024 | Check for updates
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(1) To apply for the assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted, a property owner must submit an original application to the property appraiser by March 1, as outlined in Florida Statutes § 193.501
(2) The Department prescribes Form DR-482C, Land Used for Conservation, Assessment Application, and incorporated by reference in Fl. Admin. Code R. 12D-16.002, for property owners to apply for the assessment in Florida Statutes § 193.501
(3) The Department prescribes Form DR-482CR, Land Used for Conservation, Assessment Reapplication, incorporated by reference in Fl. Admin. Code R. 12D-16.002, for property owners to reapply for the assessment after the first year a property is assessed under Florida Statutes § 193.501, when the property owner and use have not changed. The property owner must complete and return the reapplication to the property appraiser by March 1.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.501, 213.05 FS. History-New 11-1-12.
(2) The Department prescribes Form DR-482C, Land Used for Conservation, Assessment Application, and incorporated by reference in Fl. Admin. Code R. 12D-16.002, for property owners to apply for the assessment in Florida Statutes § 193.501
(3) The Department prescribes Form DR-482CR, Land Used for Conservation, Assessment Reapplication, incorporated by reference in Fl. Admin. Code R. 12D-16.002, for property owners to reapply for the assessment after the first year a property is assessed under Florida Statutes § 193.501, when the property owner and use have not changed. The property owner must complete and return the reapplication to the property appraiser by March 1.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.501, 213.05 FS. History-New 11-1-12.