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The Florida Senate

2009 Florida Statutes

SECTION 4615
Assessment of obsolete agricultural equipment.
Section 193.4615, Florida Statutes 2009

193.4615  Assessment of obsolete agricultural equipment.--

(1)  For purposes of ad valorem property taxation, agricultural equipment that is located on property classified as agricultural under s. 193.461 and that is no longer usable for its intended purpose shall be deemed to have a market value no greater than its value for salvage.

(2)  This section shall take effect January 1, 2007.

History.--s. 16, ch. 2006-289.