Pursuant to Section 3, Article VII of the State Constitution and in accordance with
F.S. chs. 125, 163, 192, 196 and 214, and state department of revenue rules, F.A.C.,
ch. 12D-7, incorporated municipalities and counties individually or in combination
are authorized and empowered to adopt, amend or revise and enforce an ordinance relating
to economic development ad valorem tax exemptions, after the electors of such municipality
or county, voting on the question in a referendum, authorize the adoption of such
ordinance.
(Code 1982, § 1-19.3-52; Ord. No. 92-24, pt. A, 10-6-1992)
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