Florida Regulations 1A-38.006: Covenant
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(1) Except as provided in subsection 1A-38.006(2), F.A.C., a property owner qualifying for an exemption pursuant to Sections 196.1997 and 196.1998, F.S., and the local government granting the exemption shall execute the Historic Preservation Property Tax Exemption Covenant, DOS Form No. HR3E111292, effective 1-31-94 and incorporated by reference. DOS Form No. HR3E111292 may be obtained by writing the Division at the address in subsection 1A-38.003(1), F.A.C. or from the local historic preservation office in the jurisdiction of the local government. On or before the effective date of the exemption, as established by the applicable local government, the owner of the property shall have the Covenant recorded with the deed for the property in the official records of the county in which the property is situated.
(2) In lieu of DOS Form No. HR3E111292, any local government may develop an alternative form of covenant for use within its jurisdiction; however, such alternative form of covenant shall:
(a) At a minimum, bind the parties to conditions and requirements equivalent to those set forth in DOS Form No. HR3E111292; and,
(b) Be approved by the Division.
(3) The following conditions shall provide justification for removal of a property from eligibility for the property tax exemption provided under Florida Statutes § 196.1997:
(a) The owner is in violation of the provisions of the Historic Preservation Tax Exemption Covenant; or
(b) The property has been damaged by accidental or natural causes to the extent that the historic integrity of the features, materials, appearance, workmanship and environment, or archaeological integrity which made the property eligible for listing in the National Register or designation under the provisions of the local preservation ordinance have been lost or so damaged that restoration is not feasible.
(4) For the exemption provided under Florida Statutes § 196.1998, the following conditions, as well as those indicated in Rule 1A-38.006(3), F.A.C., shall justify removal of a property from eligibility for the exemption:
(a) The property is sold or otherwise transferred from the owner who made application and was granted the exemption; or
(b) The property no longer meets the requirements set forth in subsections 1A-38.004(4) and 1A-38.004(5), F.A.C.
Rulemaking Authority Florida Statutes § 196.1997(7). Law Implemented 196.1997, 196.1998 FS. History-New 1-31-94.
Terms Used In Florida Regulations 1A-38.006
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
(a) At a minimum, bind the parties to conditions and requirements equivalent to those set forth in DOS Form No. HR3E111292; and,
(b) Be approved by the Division.
(3) The following conditions shall provide justification for removal of a property from eligibility for the property tax exemption provided under Florida Statutes § 196.1997:
(a) The owner is in violation of the provisions of the Historic Preservation Tax Exemption Covenant; or
(b) The property has been damaged by accidental or natural causes to the extent that the historic integrity of the features, materials, appearance, workmanship and environment, or archaeological integrity which made the property eligible for listing in the National Register or designation under the provisions of the local preservation ordinance have been lost or so damaged that restoration is not feasible.
(4) For the exemption provided under Florida Statutes § 196.1998, the following conditions, as well as those indicated in Rule 1A-38.006(3), F.A.C., shall justify removal of a property from eligibility for the exemption:
(a) The property is sold or otherwise transferred from the owner who made application and was granted the exemption; or
(b) The property no longer meets the requirements set forth in subsections 1A-38.004(4) and 1A-38.004(5), F.A.C.
Rulemaking Authority Florida Statutes § 196.1997(7). Law Implemented 196.1997, 196.1998 FS. History-New 1-31-94.