CopyAgo (Fla. Att'y Gen. 2008).
Published | Florida Attorney General Reports
Dear Ms. Alfonsin Ruiz: On behalf of the City of Coral Gables, you have asked for my opinion on substantially the following question: Whether historically designated apartment buildings qualify for the exemption from ad valorem taxes created by section 196.1961 , Florida Statutes, as historical properties that are "regularly open to the public" within the scope of the statute? You advise that the City of Coral Gables is a longstanding supporter of historic preservation initiatives....
...One of the city's current historic preservation concerns is the loss of small apartment buildings constructed between the 1920s and the 1950s that characterize broad sections of the City of Coral Gables. You have asked whether these small commercial buildings may fall within the scope of section 196.1961 , Florida Statutes, for purposes of tax relief to encourage historic preservation....
...l be determined by general law." Chapter 196 , Florida Statutes, contains the statutory provisions implementing this constitutional provision. The provisions of general law relating to historic preservation in Chapter 196 , Florida Statutes, include section
196.1961 , Florida Statutes, which deals with exemptions for historic property used for certain commercial or nonprofit purposes; section
196.1997 , Florida Statutes, which provides ad valorem tax exemptions for historic properties; and section
196.1998 , Florida Statutes, which sets forth additional ad valorem tax exemptions for historic properties open to the public. Section
196.1961 , Florida Statutes, implements the constitutional provisions by authorizing the governing authority of a municipality to adopt an ordinance allowing an ad valorem tax exemption of up to 50 percent of the assessed value of property th...
...roperty used by certain not-for-profit organizations; be listed on the federal National Register of Historic Places or otherwise designated a historic property; and be open to the public. The City of Coral Gables has adopted an ordinance pursuant to section 196.1961 , Florida Statutes, which reflects the terms of the statute....
...ccessible to general public use by the community without obstruction to sight or movement. Under these definitions, it would appear that historically designated apartment buildings in Coral Gables could be considered "open to the public" pursuant to section 196.1961 , Florida Statutes, as these properties would be accessible and visible to the public and the public may visit and observe the historically significant aspects of the exterior of the building by viewing from the street or a sidewalk...
...Further, you have advised this office that those buildings meeting the requirements for historical designation which also have interior historical aspects, will be required to make those interior portions of the building open to the public under the terms of section 196.1961 , Florida Statutes. In sum, it is my opinion that historically designated apartment buildings in Coral Gables may be considered "open to the public" under section 196.1961 , Florida Statutes, and local ordinances implementing the statute, if the facade of the apartment building is the historically significant aspect of the building and this historical aspect of the building may be visited and observed by the public. Sincerely, Bill McCollum Attorney General BM/tgh 1 Section 196.1961 (1)(a) — (c), Fla. Stat. 2 Section 196.1961 (2), Fla....
