House Bill 1639
CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1999 HB 1639
By Representatives Alexander, Putnam, Dockery, Boyd,
Feeney, Fasano, J. Miller, Futch, Morroni, Ogles, Bitner,
Sembler, Kelly, Arnall, Waters, Hart, Harrington, Byrd,
Flanagan, Albright, Stansel, K. Smith, Constantine, Minton and
Bronson
1 A bill to be entitled
2 An act relating to ad valorem tax assessment;
3 amending s. 193.461, F.S.; specifying
4 requirements for the inclusion of irrigation
5 systems when the income methodology approach is
6 used in the assessment of property used for
7 agricultural purposes; providing an effective
8 date.
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10 Be It Enacted by the Legislature of the State of Florida:
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12 Section 1. Paragraph (b) of subsection (6) of section
13 193.461, Florida Statutes, 1998 Supplement, is amended to
14 read:
15 193.461 Agricultural lands; classification and
16 assessment.--
17 (6)
18 (b)1. Notwithstanding any provision relating to annual
19 assessment found in s. 192.042, the property appraiser shall
20 rely on 5-year moving average data when utilizing the income
21 methodology approach in an assessment of property used for
22 agricultural purposes.
23 2. For purposes of the income methodology approach to
24 assessment of property used for agricultural purposes,
25 irrigation systems, including pumps and motors, physically
26 attached to the land shall only be included in the calculation
27 of production revenue.
28 Section 2. This act shall take effect January 1, 2000.
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CODING: Words stricken are deletions; words underlined are additions.
Florida House of Representatives - 1999 HB 1639
593-110-99
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2 HOUSE SUMMARY
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Specifies requirements for the inclusion of irrigation
4 systems when the income methodology approach is used in
the assessment of property used for agricultural
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