We just had our lanai done. Ours is 11x18, we had Low e sliders with fixed transom windows on the bottom put in to replace the vinyl windows. We found that we do not need to add vents for ac. We just keep our sliding door open and the a/c from the house cools it sufficiently. And yes, you will only be taxed if you remove the slider/ door and open it to the interior. Also, if you do that, than you have to have the lanai floor raised to meet interior floor. Added cost.
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