Land Use Code - A two-digit code signifying the usage of the land. Property use codes and land use codes listed on the tax roll are established pursuant to Florida law and reflect the actual use of the property as of the January 1 assessment date each year; they are NOT zoning designations, do not reflect allowed uses of, or use restriction on the property. The use code may not reflect new construction or demolition that has occurred after the assessment date of January 1st. The Property Appraiser has no role in establishing, changing, or enforcing zoning or building codes. Each municipality and the unincorporated areas have their own zoning and land use regulations, which are not reflected on or determined by the tax roll. Any zoning or land use questions should be directed to the municipality in which the property is located, or the Pinellas County Building Department if the property lies in an unincorporated area.
Land Value - The estimated market value of the land.
Legal Description - A delineation of dimensions, boundaries, and relevant attributes of a real property parcel that serve to identify the parcel for all purposes of law. The description may be in words or codes, such as metes and bounds or coordinates (see coordinate system). For a subdivided lot, the legal description would probably include lot and block numbers and subdivision name.
LAF: Lower Area Finished - Building sub area code found on a property record card. An area of lesser quality than BSF, usually found as an improved or enhanced area within the ST-0 level e.g., finished lower area for stilt homes, enclosed entry or foyer at the ST-0 level with a stairway or elevator leading to the ST-1 level. Overall Rule - Quality and finish is less than BSF but is better than EPF.
Lien - (1) The legal right to take or hold property of a debtor as payment or security for a debt. (2) Any legal hold or claim, whether created voluntarily or by operation of law, which a creditor has on all or specified portions of the property owned by a person indebted to him.
Life Estate - An interest in property that lasts only for a specified person’s lifetime; thus, the owner of a life estate is unable to leave the property to heirs.
LiDAR (Light Detection and Ranging) - An airborne collection system that uses a scanning infrared laser sensor comprising a transmitter and receiver, Global Positioning System (GPS) receiver and an Inertial Navigation System (INS) unit to obtain the geospatial x, y, and z coordinate value of ground surface points. This data can be used to develop very accurate digital elevation, surface and terrain models. These models can form the base for orthoimagery and geospatial analysis.
LPC : Loading Platform with Canopy - Building sub area code found on a property record card indicating a loading platform that has an overhead canopy.
