R12-118 1 RESOLUTION R12 -118
2
3 A RESOLUTION OF THE CITY OF BOYNTON BEACH,
4 FLORIDA, APPROVING AN INTERLOCAL
5 AGREEMENT BETWEEN THE CITY OF BOYNTON
6 BEACH AND PALM BEACH COUNTY FOR
7 IMPLEMENTATION OF PALM BEACH COUNTY'S
8 HISTORIC TAX EXEMPTION ORDINANCE;
9 AUTHORIZING THE MAYOR TO EXECUTE THE
10 INTERLOCAL AGREEMENT; AND PROVIDING AN
11 EFFECTIVE DATE.
12
13
14 WHEREAS, the City of Boynton Beach Land Development Regulations makes
15 provision for granting tax exemptions to property owners for the appropriate restoration,
16 renovation or rehabilitation of qualifying historic properties; and
17 WHEREAS, the ad valorem tax exemption program was established by Palm Beach
18 County in 1995 and may be implemented in the City through the local Tax Abatement
19 Exemption Ordinance and an Interlocal Agreement with the County which formalizes the
20 requirements of both parties for participation in the program; and
21 WHEREAS, to participate in the program, the Palm Beach County Tax Exemption
22 Ordinance requires the City to be designated as a Certified Local Government which
23 designation the City received from the United States Department of Interior on October 9,
24 2012; and
25 WHEREAS, the City Commission of the City of Boynton Beach upon
26 recommendation of staff, deems it to be in the best interest of the citizens of the City of
27 Boynton Beach to approve an Interlocal Agreement with Palm Beach County to Formalize the
28 City's participation in the tax exemption program.
29 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COMMISSION OF
30 THE CITY OF BOYNTON BEACH, FLORIDA, THAT:
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1 Section 1. The foregoing "Whereas" clauses are hereby ratified and confirmed as
2 being true and correct and are hereby made a specific part of this Resolution upon adoption
3 hereof.
4 Section 2. The City Commission does hereby approve the Interlocal Agreement
5 with Palm Beach County to formalize the City's participation in the tax exemption program, a
6 I copy of the Interlocal Agreement is attached hereto as Exhibit "A ".
7 Section 3. The Mayor is authorized to execute the Interlocal Agreement.
8 Section 4. That this Resolution shall become effective immediately upon passage.
9 PASSED AND ADOPTED this 7 day of November, 2012.
10
11 CITY OF BOYNTON BEACH, FLORIDA
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13
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15 Mayor - Woodrow L.
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19 ice Mayor - Mac cCray
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23 Commis - -
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26 �_�� •�
27 Commissione -,. even Hol an
28 f r ,
29 �'
30 - _
31 ATTEST: Commissioner - Marlene Ross
32 ��
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34 Y ' ainito MMC
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INTERLOCAL AGREEMENT FOR IMPLEMENTATION
OF PALM BEACH COUNTY HISTORIC TAX EXEMPTION
ORDINANCE IN THE CITY OF BOYNTON BEACH, FLORIDA
UTILIZING THE CITY OF BOYNTON BEACH
HISTORIC RESOURCES PRESERVATION BOARD, ENTERED INTO
BY THE BOARD OF COUNTY COMMISSIONERS OF
PALM BEACH COUNTY, FLORIDA AND
THE CITY COMMISSION OF BOYNTON BEACH
FEB 052013
This Interlocal Agreement is made this day of , 20 ,
between the City of Boynton Beach, Florida, hereinafter referred to as "City" and Palm
Beach County, Florida, a political subdivision of the State of Florida, hereinafter referred
to as "County." The City and County are jointly referred to as "parties."
WHEREAS, the citizens of Florida have amended the Florida Constitution to
authorize counties and municipalities to allow certain tax exemptions for historic
properties, Florida Constitution Article VII, Section 3(E), Fla. Const.; and
WHEREAS, the Florida Legislature has enacted Section 196.1997 and 196.1998,
Florida Statutes, to govern the allowance of such exemptions; and
WHEREAS, the Board of County Commissioners has determined it is in the
public interest to provide tax exemptions to encourage and promote rehabilitation and
renovation of historic properties and has adopted Ordinance No. 95 -41 to implement the
above referenced statute which is codified in Chapter 13.5, Article II of the Palm Beach
County Code; and
WHEREAS, the City Commission of the City has determined that it is in the
public interest to provide tax exemptions to encourage and promote rehabilitation and
renovation of historic properties and has adopted Ordinance No. 11 -006 to implement the
above referenced statute; and
WHEREAS, Section 196.1997 (6), Florida Statutes requires a local government
to designate the local historic preservation office or the Division of Historical Resources
of the Department of State to review applications for exemptions; and
WHEREAS, the Palm Beach County Historic Tax Exemption Ordinance
provides that the County may enter into an interlocal agreement with a municipality to
provide that a municipal Certified Local Government (CLG) may perform the review
functions necessary for county historic tax exemption within the municipality; and
WHEREAS, City of Boynton Beach Ordinance No. 11 -006 designates the City
of Boynton Beach Historic Resources Preservation Board (hereinafter the "Historic
Resources Preservation Board ") to recommend to the City Commission approval or
denial of applications for historic tax exemptions; and
WHEREAS, the City Commission is a CLG approved by the Division of
Historical Resources of the Department of State; and
WHEREAS, the parties have determined that it is appropriate for the City
Commission to perform CLG functions necessary for county historic tax exemption
within the City; and
WHEREAS, the parties have the lawful right and authority to enter into this
Agreement.
NOW, THEREFORE, in consideration of the mutual obligations and
undertakings, the parties do hereby covenant and decree as follows:
1. The foregoing recitals are true and correct, were relied on when the parties
entered into this Agreement and are a part of and incorporated into this
Agreement.
2. The City Commission shall perform CLG functions necessary for county historic
tax exemption within the City.
3. The review performed by the Historic Resources Preservation Board shall be
conducted in accordance with the rules adopted by the Department of State.
4. Prior to consideration of an application for historic tax exemption by the County,
the City shall forward to the County the following: (1) the application for tax
exemption filed with the City, (2) the recommendation of the Historic Resources
Preservation Board, (3) the final action of the City, and (4) the covenant or
agreement the property owner has entered into with the City.
5. In addition to the materials submitted by the City, the property owner shall:
(1) pay an application fee to the County, (2) submit any additional information
requested by County staff or the Board of County Commissioners, and (3) enter
into a covenant or agreement with the County as required by Section 196.1997,
Florida Statutes.
6. The City acknowledges that it shall receive no monetary compensation from the
County for the services it provides pursuant to this Agreement.
7. The County retains all discretion provided by law to approve or deny an
application for historic tax exemption.
8. The County shall notify the City of actions taken on applications for historic tax
exemption submitted to the County by the City.
9. The City shall notify the County of any actions it takes about violations of historic
covenants or agreements regarding property that has been granted county historic
tax exemption in the City.
10. This Agreement may be terminated by the City or by the County following
adoption of a resolution for that purpose.
11. This Agreement shall terminate immediately in the event the City Commission
loses its status as a CLG approved by the Division of Historical Resources of the
Department of State.
12. The following persons shall have primary responsibility for implementation of
and monitoring of this Interlocal Agreement:
City of Boynton Beach, Florida
Director, Planning & Zoning Division
100 East Boynton Beach Boulevard
P.O. Box 310
Boynton Beach, Florida 33425
(561) 742 -6260
Palm Beach County
Executive Director
Planning, Zoning & Building Department
2300 North Jog Road
West Palm Beach, Florida 33411
(561) 233 -5000
13. The provisions of this Agreement shall become effective upon the execution of
this Agreement by both parties.
14. This Agreement may be executed in two (2) or more counterparts, each of which
shall be deemed an original. All of which together shall constitute one and the
same instrument.
15. One copy of this Agreement shall be filed with the Clerk of the Circuit Court in
and for Palm Beach County, Florida, and one copy shall be filed with the City
Clerk of the City of Boynton Beach, Florida.
WHEREFORE, the parties hereto have set their hands and seals on the date set
forth next to their signatures.
ATTEST: CITY OF BOYNTON BEACH, FLORIDA
• PAOL4 By: 1(260
a y Clerk MAYOR r
Approvei as to Form and
Lega1$iffic
1/ �,►. k 2 01 3 . 1015 ?
City, Attorney r� 6
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FEB 0 5 213
ATTEST: PALM BEACH COUNTY, FLORIDA
SHARON R. BOCK, Clerk.: ������,�,,,, BY ITS BOARD OF COUNTY
0 ... '/ -. C COMMISSIONERS
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Depue F LOM $ Leven Abr � a` Or
Approved as to Form and
Legal Sufficiency
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C.FFlO iDA,COUNT/ OPPliallBEACM
B DOCK, Clerk, and,Cdtriptro}tex l
certify rids t- bo a true ana curroctAye • . rigin =
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to nay afl:cri . •: • to
date • w'esi Palm leach,
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1
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ORDINANCE NO. 95 -
1 AN ORDINANCE OF THE BOARD OF COUNTY
2 COMMISSIONERS OF PALM BRACE COUNTY,
3 FLORIDA, PROVIDING FOR DEFINITIONS;
4 PROVIDING FOR COUNTY TAX EZEIQTIONS FOR
5 NIATORIC PROPERTIES; ESTABLISHING
6 REQUIRE INT5 AND PROCEDURES; PROVIDING
7 • PON REPEAL 07 LAMA IN CONFLICT; PROVIDING
g
102 IEVERABILITT; PROVIDING TOR I7iCLUBION
9 IN TEE CODE of LAMA AND ORDINANCES;
10 PROVIDING TOR AN EF?ECTIVE DATE.
11 WHEREAS, the citizens of Florida have amended the
12 Florida Constitution to authorize counties and municipalities
13 to allow certain tax exemptions for historic properties,
14 Florida Constitution Article VII, Section 3(e), Fla. const.;
15 and
16 WHEREAS, the Florida Legislature has enacted Section
17 196.1997 and 196.1998 Florida Statutes (1993) to govern the
18 allowance of such exemptions; and
19 MSEREAS, the Florida Department of State has
20 promulgated rules implementing the above referenced statute in
21 Chapter 1A -38, FAC; and
22 WHEREAS, the Board of County Commissioners has
23 determined it is in the public interest to provide tax
24 exemptions to encourage and promote rehabilitation and
25 renovation of historic properties.
26 NOW, THZRE?ORE, BE IT ORDAINED BY THE BOAR OF
27 COUNTY CO)0(ISBIONERB OF PALM BEACH COUNTY, FLORIDA, as
28 follows:
29 ,Section 1. DLTINITIONB The following words and
30 phrases, when used in this ordinance, shall have the following
31 meanings, except where the context clearly indicates a
32 different meaning:
33 (1) "Certified Local Government" (CLG) means local
34 historic preservation office approved by the Division of
35 Historical Resources of the Department of State as a certified
36 local government.
1
1 (2) "Contributing property" means a building, site,
2 structure, or object which adds to the historical
3 architectural qualities, historic associations, or
4 archaeological values for which a district is significant
5 because:
6 (a) it was present during the period of
7 . significance of the district, and possesses historic integrity
8 reflecting its character at that time;
9 (b) is capable of yielding important
10 information about the period; or
- 11 (c) it independently meets the National _
12 Register of Historic Places criteria for evaluation set forth
13 in 36 CFR Part 60.4, incorporated by reference.
14 (3) "Historic property" means a building, site,
15 structure, or object which is:
16 (a) individually listed in the National
17 Register of Historic Places;
18 (b) a contributing property in a National
19 Register listed historic district;
20 (c) designated as a historic property or
21 landmark under the provisions of a local historic preservation
22 ordinance; or
23 (d) a contributing property in a historic
24 district designated under the provisions of a local historic
25 preservation ordinance.
26 (4) "Improvements" means changes in the condition
27 of real property brought about by the expenditure of labor or
28 money for the restoration, renovation or rehabilitation of
29 such property. Improvements include additions and accessory
30 structures (i.e., a garage) necessary for efficient
31 contemporary use.
32 (5) "National Register of Historic Places" means
33 the list of historic properties significant in American
34 history, architecture, archeology, engineering and culture,
35 maintained by the Secretary of the Interior, as established by
36 the National Historic Preservation Act of 1966 (Public Law 89-
2
1 665; 80 STAT. 915; 16 U.S.C. 470), as amended.
2 (6) "Noncontributing property" means a building,
3 site, structure, or object which doss not add to the historic
4 architectural qualities, historic associations, or
5 archaeological values for which a district is significant
6 because:
7 (a) it was not present during the period of
8 significance of the district;
9 (b) due to alterations, disturbances,
10 additions, or other changes, it no longer possesses historic
- 11 integrity reflecting its character at that time or is _
12 incapable of yielding important information about the period;
13 or
14 (c) it does not independently meet the
15 National Register of Historic Places criteria for evaluation.
16 (7) "Renovation" or "rehabilitation ". For historic
17 properties or portions thereof which are of historical or
18 architectural significance, "renovation" or "rehabilitation"
19 means the act or process of returning a property to a state of
20 utility through repair or alteration which makes possible an
21 efficient contemporary use while preserving those portions or
22 features of the property which are significant to its
23 historical, architectural, cultural and archaeological values.
24 For historic properties or portions thereof which are of
25 archaeological significance or are severely deteriorated,
26 "renovation" or "rehabilitation" means the act or process of
27 applying measures designed to sustain and protect the existing
28 form and integrity of a property, or reestablish the stability
29 of an unsafe or deteriorated property while maintaining the
30 essential for of the property as it presently exists.
31 (8) "Restoration" means the act or process of
32 accurately recovering the form and details of a property and
33 its setting as it appeared at a particular period of time by
34 means of the removal of later work or by the replacement of
35 missing earlier work.
36 (9) "Useable space" means that portion of the space
1
17
1 within a building which is available for assignment or rental
2 to an occupant, including every type of space available for
3 use of the occupant.
4 ,$action 2. TAX EXEMPTIONS FOR HISTORIC PROPERTIES
5 (a) Scope of Tax Exemptions. A method is hereby
6 created for the Board of County Commissioners, at its
7 discretion, to allow tax exemptions for the restoration,
8 renovation or rehabilitation of historic properties. The
9 exemption shall apply to 100 percent of the assessed value of
10 all improvements to historic properties which result from
- 11 restoration, renovation, or rehabilitation of such properties. .
12 The exemption applies only to improvements to real property
13 and does not apply to personal property. The exemption
14 applies only to taxes levied by Palm Beach County. The
15 exemption does not apply to taxes levied for the payment of
16 bonds or to taxes authorized by a vote of the electors
17 pursuant to section 9(b) or section 12, Article VII of the
18 Florida Constitution.
19 (b) purytion of Tax Exemptions. Any exemption
20 granted pursuant to this ordinance to a particular property
21 shall remain in effect for 10 years regardless of any change
22 in the authority of the County to grant such exemptions or any
23 changes in ownership of the property. In order to retain an
24 exemption, however, the historic character of the property,
25 and improvements which qualified the property for an
26 exemption, must be maintained over the period for which the
27 exemption is granted.
28 (c) Eliaible Properties and Improvements.
29 (1) Property is qualified for an exemption
30 under this section if:
31 (A) At the time the exemption is granted,
32 the property:
33 1. Is individually listed in the
34 National Register of Historic Places pursuant to the National
35 Historic Preservation Act of 1966, as amended; or
36 2. Is a contributing property
4
1 within a National Register listed district; or
2 3. Is designated as a historic
3 property, or as a contributing property to a historic
4 district, by a certified local government; and
5 (B) The Historic Resources Review Board
6 (HRRB) or the Certified Local Government (CLG) of a
7 municipality that has entered into an interlocal agreement
8 pursuant to this ordinance has certified to the Board of
9 County Commissioners that the property for which an exemption
10 is requested satisfies Paragraph A.
- 11 (2) In order for an improvement to a historic _
12 property to qualify the property for an exemption, the
13 improvement must:
14 (A) Be consistent with the United States
15 Secretary of the Interior's Standards for Rehabilitation; and
16 (B) Be determined by the HRRB or
17 municipal CLG to meet criteria established in rules adopted by
18 the Department of State.
19 (d) Application. Any person, firm or corporation
20 that desires an ad valorem tax exemption for the improvement
21 of a historic property must file with the Planning, Zoning and
22 Building Department a written application on a for approved
23 by the Department of State. A fee for the application shall
24 be established by the Board of County Commissioners in the
25 Planning, Zoning and Building Department fee schedule. All
26 applicable fees shall be paid at the time the application is
27 submitted.
28 The application must include the following
29 information:
30 (1) The name of the property owner and the
31 location of the historic property.
32 (2) A description of the improvements to real
33 property for which an exemption is requested and the date of
34 commencement of construction of such improvements.
35 (3) Proof, to the satisfaction of the HRRB,
36 that the property that is to be rehabilitated or renovated is
5
1 a historic property under this section.
2 (4) Proof, to the satisfaction of the HRRB,
3 that the improvements to the property will be consistent with
4 United States Secretary of Interior's Standards for
5 Rehabilitation and will be made in accordance with the
6 guidelines developed by the Department of State.
7 (5) Other information deemed necessary by the
8 Department of State, or requested by the HRRB.
9 (e) Recmired Covepant. To qualify for an
10 exemption, the property owner must enter into a covenant or
- 11 agreement with the Board of County Commissioners for the term _
12 for which the exemption is granted. The form of the covenant
13 or agreement must be established by the Department of State
14 and must require that the character of the property, and the
15 qualifying improvements to the property, be maintained during
16 the period that the exemption is granted. The covenant or
17 agreement shall be binding on the current property owners,
18 transferees, and their heirs, successors, or assigns.
19 Violation of the covenant or agreement results in the property
20 owner being subject to the payment of the differences between
21 the total amount of taxes which would have been due in March
22 in each of the previous years in which the covenant or
23 agreement was in effect had the property not received the
24 exemption and the total amount of taxes actually paid in those
25 years, plus interest on the difference calculated as provided
26 in Section 212.12(3), Florida Statutes.
27 (f) Review of Avolication by Historic Resources
28 Review Board (HRRB1. The HRRB, or its successor, is
29 designated to review Applications for Exemptions. The HRRB
30 shall review the application and determine whether or not the
31 property and improvements qualify for an exemption pursuant to
32 this ordinance. The HRRB shall notify the applicant in
33 writing of the results of the review and shall make
34 recommendations for the correction of any planned work deemed
35 inconsistent with the standards of this ordinance and the
36 standards established by the Department of State.
6
1 Such review must be conducted in accordance with rules adopted
2 by the Department of State.
3 (g) Review by HRRB of Request for Review of
4 Completed WorX. Upon receipt of a request for Review of
5 Completed Work and all required supporting materials, the HRRB
6 shall conduct a review to determine whether or not the
7 completed improvements are in compliance with the work
8 described in the approved application, subsequent approved
9 amendments, if any, and the Secretary of Interior's Standards
10 for Rehabilitating Historic Buildings. The HRRB and the
11 Planning, Building and Zoning Department reserve the right to
12 inspect the completed work to verify such compliance. Upon
13 completion of the review of a Request for Review of Completed
14 Work, the HRRB shall recommend that the Board of county
15 • Commissioners grant or deny the exemption. The recommendation
16 and reasons therefore shall be provided in writing to the
17 applicant and to the Board of County Commissioners before
18 consideration of the application at a meeting of the Board of
19 County Commissioners.
20 (h) Review of Applications in Municipalities. Palm
21 Beach County and a municipality may enter into an interlocal
22 agreement providing for the municipal CLG to perform CLG
23 functions necessary for county historic tax exemption within
24 the municipality in lieu of review and recommendation by the
Y5 HUZRB. A municipality that has entered into an interlocal
26 agreement shall forward to the Board of County Commissioners
27 the municipal application for tax exemption, the
28 recommendation regarding the application of the municipal CLG
29 and the final action regarding the application by the
30 municipality. The municipality shall notify the County of any
31 ak.tions it taxes reyard.uig violations of i storiu ,stariuitts or
32 agreements regarding property that has been granted county
33 historic tax exemption.
34 (i) approval by the Board of County Commissioners.
35 A majority vote of the Board of County Commissioners shall be
36 required to approve a written application for exemption. Such
7
1
1 exemption shall take effect on the January 1st following
2 substantial completion of the improvement. The Board of
3 County Commissioners shall include the following in the
4 resolution approving the written application for exemption.
5 (1) The name of the owner and the address of
6 the historic property for which the exemption is granted.
7 (2) The period of time for which the exemption
8 will remain in effect and the expiration date of the
9 exemption.
10 (3) A finding that the historic property meets
- 11 the requirements of Section 196.1997, Fla. Stat.
12 (j) Notification of Property Appraiser. Upon
13 approval of a resolution approving an historic tax exemption,
14 the Board of County Commissioners shall deliver a copy of the
15 resolution to the Palm Beach County Property Appraiser. The
16 property appraiser shall report to the Board of County
17 Commissioners each year upon the certification of the tax
18 roll, the total exempt value of all property which has been
19 approved to receive historic preservation ad valorem tax
20 exemption for the current fiscal year.
21 (k) Deadline for resolution. The resolution
22 approving an historic tax exemption must be filed with the
23 Palm Beach County Property Appraiser on or before March 1st of
24 the year in which an exemption is requested.
25 Section 3, REPEAL OF I,AIt$_1)1 CONFLICT
26 All local laws and ordinances applying to the
27 unincorporated area of Palm Beach County in conflict with any
28 provision of this ordinance are hereby repealed.
29 Section 4. $EVERABILITI
30 If any section, paragraph, sentence, clause, phrase,
31 or word of this ordinance is for any reason held by the Court
32 to be unconstitutional, inoperative or void, such holding
33 shall not affect the remainder of this Ordinance.
34 Section 5. SNCI+g6IOf IN THE CODE OF LAW8 AND
35 ORDIN XCEB
36 The provisions of this Ordinance shall become and be
8
•
• �t
1 ; made a part of the Code of Laws and Ordinances of Palen Beach
2 1 County, Florida. The sections of the Ordinance may be
3 ' renumbered or relettered to accomplish such, and the word
4 "ordinance" may be changed to "section ", "article ", or any
5 other appropriate word.
6 ;action 6. ZFlECTIYE DATZ
•
7 The provisions of this ordinance shall become
8 • :` effective upon tiling with the Department of State.
9 j .APPROVED AND ADOPTED by the Board of County
10 Commissioners of Palm Beach County, on the 17 day
11 of October , 1995.
12 PALM BEACH COUNTY, FLORIDA,
13 BY S BOARD 0 COUNTY COMMISSIONERS
14 By
15 Chair
16 DOROTHY H. WILKEN, CLERR. ^� ``i
17 13Y o J N T Y,
18 Deputy Clark r � ; . r s
+, , Cr 1a vt
STATE OF FLORIDA, COUNTY OF PALM BEACH '
19 • ? APPROVED AS TO FORM AND ' . ; = 1 . DOR OTHY H. WILKEN, thr of
20 LEGAL SUFFICI �� ' B oard of Cc�nty Commissio certt ry thi s to o? the a
t rue and t: 0•r_ y o!pe o n ex•o 9enal t,led Ct = �r r, y r t ce
21 or
22 COUNTY ATTORNEY DATED t est Palm Beach, FL on,///.2/Sr
DOR ; Y WILK , C
By: r , i - oto , _ D C
23 • EFFECTIVE DATE: Filed with the Department of State on
24 the 24th day of October , 1995.
• i
9
United States Department of the I n erio r
fir'1 NATIONAL PARK SERVICE
4'47073 1849 C Street, N.W.
Washington, pC 20240
H36(2256)
riC
October 9, 2012
1 1 , Si
Mr. Michael Zimny
Florida Division of Historical Resources
500 S. Bronough Street
Tallahassee, FL 32399 -0250
Dear Mr. Zimny:
Thank you for forwarding the necessary documentation concerning the City of Boynton
Beach's application for participation in the Certified Local Government (CLG) Program. I
have reviewed your submission and am pleased to concur in your recommendation that
Boynton Beach be certified under the provision of Section 101(c) of the National Historic
Preservation Act. The date of certification will be recorded as the date of this letter. We are
also providing a copy of this letter to the City of Boynton Beach.
If you have any questions about this Ietter, please feel free to contact me by phone at
202 - 354 -2062, or by email at megan_brown @nps.gov.
Sincerely,
Meg. .. . :town
Certified Local Government Program Coordinator
cc: Warren Adams, City of 13o' nton Beach