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. 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.