§ 26-8. Exemption from assessment.  


Latest version.
  • Except as provided in this section, the city shall not exempt any customer from the fee.

    (1)

    Government entity exemptions. All property where fee simple title is vested in the United States (or its governmental agencies including the Post Office), the State of Florida (or its governmental agencies), the South Florida Water Management District, Broward County, the city, and any other municipal corporation or duly established special district by the Florida Legislature shall be exempt from the assessment;

    (2)

    Schools. All property to the extent owned by schools owned and operated by the School Board of Broward County Florida, or schools owned and operated by organizations recognized by the Internal Revenue Service as being exempt from the payment of Federal Income Tax pursuant to Section 501(c) of the Internal Revenue Code, shall be exempt from the fee, provided the zoning classification for the property allows such use as a listed permitted or conditional use; and

    (3)

    Hospitals and houses of worship. All property to the extent owned and operated by hospital and houses of worship organizations recognized by the Internal Revenue Service as being exempt from the payment of federal income tax pursuant to Section 501(c) of the Internal Revenue Code, shall be exempt from the fee, provided the zoning classification for the property allows such use as a listed permitted or conditional use.

(Ord. No. 2018-110, § 3, 11-28-18)