§ 102-171. Assessment of lands which are subject of conveyance or covenant.

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When the development rights in real property have been conveyed to and accepted by the board of county commissioners, or a covenant has been executed and accepted by the board pursuant to the provisions of this subdivision, the county property appraiser, in valuing for tax purposes the lands which are the subject of such conveyance or covenant, shall consider no factors other than those relative to its value for the present use and shall follow the intent of the legislature of this state expressed in F.S. § 193.501.

(Ord. No. 92-25, § 1(21-51), 11-10-92)

                    
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