§ 58-44. Historic property tax exemption for portions of Field Manor predominantly used for commercial or non-profit purposes and regularly open to the public.

(a)

Definitions. For purposes of this section, the following words have the following meanings:

(1)

Assessed value means the just or fair market value of property as determined by the property appraiser.

(2)

Board means the Brevard County Board of County Commissioners.

(3)

Regularly open to the public means 40 hours per week, for 45 weeks per year, or an equivalent of 1,800 hours per year.

(4)

Property means Field Manor.

(b)

Enactment authority. Pursuant to Article VII, Section 3, of the Constitution of the State of Florida and F.S. § 196.1961, the Brevard County Board of County Commissioners, hereinafter the "board," hereby adopts an ordinance granting a historic property tax exemption to Field Manor in the amount of 50 percent of the assessed value of the portions of Field Manor that meet the criteria set forth in F.S. § 196.1961.

(c)

Intent and declaration. It is the intent of the board in enacting this article to provide property tax relief for Field Manor, which is a historic property owned and operated by Field Manor Foundation, a 501(c)(3) non-profit organization. The property is nationally recognized for its historical significance and provides the public with a source of educational, cultural, and social value.

(d)

Qualifications. Field Manor will remain eligible for this historic property tax exemption so long as it continues to meet the following criteria, pursuant to F.S. § 196.1961:

(1)

The property be used for commercial purposes or used by a non-profit organization under Sections 501(c)(3) or (6) of the Internal Revenue Code of 1986;

(2)

The property continues to be listed in the National Register of Historic Places pursuant to the National Historic Preservation Act of 1966, as amended; and

(3)

The property remains regularly open to the public a minimum of 40 hours per week, for 45 weeks per year, or an equivalent of 1,800 hours per year.

(e)

Entrance fee. Field Manor is permitted to charge a fee to the public, but it must be comparable with other entrance fees in the immediate geographic locale.

(f)

Assessment by property appraiser. The Brevard County property appraiser is hereby authorized and enabled to make such property tax assessments for Field Manor in accordance with the provisions of F.S. § 196.1961, and all provisions of such statute are incorporated herein as if fully set forth.

(g)

Maintaining the exemption. In order for this historic property tax exemption to remain in effect, the historic character of Field Manor must be maintained in good repair and condition to the extent necessary to preserve the historic value and significance of the property.

(h)

Scope of exemption. Only portions of the property used predominantly for commercial purposes or non-profit purposes shall receive the historic property tax exemption. In no event shall an incidental use of property qualify such property for an exemption or impair the exemption of an otherwise exempt property.

(i)

Taxes exempted. This exemption shall only apply to taxes levied by Brevard County starting in fiscal year 2016-17. However, this exemption does not apply to taxes levied for the payment of bonds or to taxes authorized by a vote of the electors pursuant to Art. VII, Sections 9(b) and 12 of the Constitution of the State of Florida.

(j)

Notice to property appraiser. The county clerk is hereby directed to deliver a certified copy of this ordinance to the property appraiser immediately upon its final adoption by the board on December 1, 2015. This delivery shall act as the notification to the property appraiser required by law to be provided no later than December 1 of the year prior to the year the exemption will take effect.

(Ord. No. 2015-31, § 1, 12-1-15)