...title
ITEM: CERTIFICATE OF CORRECTION PARCELS 73-43-41-44-14-00-000-1040 & 73-43-41-44-42-001-0010
REQUEST: Approval of Certificates of Correction for parcels 73-43-41-44-14-00-000-1040 & 73-43-41-44-42-001-0010 resulting from property ownership change in November 2019 to Property Owners Association (POA) ownership. Parcels will be used as preserve and common area passive recreation exclusive to the residents of Palm Beach Polo & Country Club.
...body
EXPLANATION: ACME Improvement District has been requested by the attorney for Palm Beach Polo & Country Club POA to issue Certificates of Correction for parcels 73-43-41-44-14-00-000-1040 & 73-43-41-44-42-001-0010 resulting from property ownership change in November 2019 to Property Owners Association (POA) ownership. Parcels will be used as preserve and common area passive recreation exclusive to the residents of Palm Beach Polo & Country Club. The applicable provision for the request is section 193.0235, Florida Statutes, which provides as follows:
(1) Ad valorem taxes and non-ad valorem assessments shall be assessed against the lots within a platted residential subdivision and not upon the subdivision property as a whole. An ad valorem tax or non-ad valorem assessment, including a tax or assessment imposed by a county, municipality, special district, or water management district, may not be assessed separately against common elements utilized exclusively for the benefit of lot owners within the subdivision, regardless of ownership. The value of each parcel of land that is or has been part of a platted subdivision and that is designated on the plat or the approved site plan as a common element for the exclusive benefit of lot owners shall, regardless of ownership, be prorated by the property appraiser and included in the assessment of all the lots within the subdivision which constitute inventory for the developer and are intended to be conveyed or have been conveyed into private ownership for the exclus...
Click here for full text