12D-5.014. Conservation Easement, Environmentally Endangered or Outdoor Recreational or Park Property Assessed Under Section 193.501, F.S.


Effective on Thursday, November 1, 2012
  • 1(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 Section 58193.501, F.S.

    60(2) The Department prescribes Form DR-482C, Land Used for Conservation, Assessment Application, and incorporated by reference in Rule 7812D-16.002, 79F.A.C., for property owners to apply for the assessment in Section 90193.501, F.S.

    92(3) The Department prescribes Form DR-482CR, Land Used for Conservation, Assessment Reapplication, incorporated by reference in Rule 10912D-16.002, 110F.A.C., for property owners to reapply for the assessment after the first year a property is assessed under Section 129193.501, F.S., 131when the property owner and use have not changed. The property owner must complete and return the reapplication to the property appraiser by March 1.

    156Rulemaking Authority 158195.027(1), 159213.06(1) FS. 161Law Implemented 163193.501, 164213.05 FS. 166History–New 11-1-12.

     

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