OP, you might want to go to the Sumter County Office (Pinellas Plaza), ad simply ask the question tote building an taxing departments, both are located there.
As for the Munn's ad, it appears that the new state law requires the area to be air conditioned to be class 4 or 5, what ever that means, I have not been able to find this out with an Internet search.
I am guessing that you would be taxed on the new class 4/5 LIVING SPACE, at a rate similar to the rest of the house.
It will be interesting to see what you find out.
PS, I tinker a lot in my garage. have an attic fan to suck out the hot air, and I use a portable fan to cool me. Had only a few days last summer that I was really hot.
Hope this helps.
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Pennsylvania, for 60+ years, most recently, Allentown, now TV. 
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