§ 29-88. First application of article to 2005 tax roll.  


Latest version.
  • Exemptions under this article shall first apply to new businesses and expansion of existing businesses as defined herein for the assessed value of improvements to real property and tangible personal property on the 2005 tax assessment rolls of Miami-Dade County. All qualified applications that were submitted to the Office of Community and Economic Development (OCED) and pending as of June 30, 2005 shall be eligible under the new program regardless of the year in which the improvements were made or placed on the tax assessment rolls of Miami-Dade County.

(Ord. No. 88-27, § 3, 4-19-88; Ord. No. 96-74, § 2, 5-21-96; Ord. No. 06-68, § 5, 5-9-06)