Osceola County |
Code of Ordinances |
Chapter 13. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article IX. REDUCTION IN ASSESSMENT FOR LIVING QUARTERS OF PARENTS OR GRANDPARENTS |
§ 13-211. Reduction in assessment.
Osceola County hereby provides, pursuant to the provisions of F.S. § 193.703, as currently enacted or as it may be amended from time to time, a reduction in the assessed value of homestead property which results from the construction or reconstruction of the property for the purpose of providing living quarters for one or more natural or adoptive parents or grandparents of the owner of the property or of the owner's spouse if at least one of the parents or grandparents for whom the living quarters are provided is at least sixty-two (62) years of age.
(Ord. No. 04-43, § 1, 12-20-04)