House Bill 1639e1

                                      HB 1639, First Engrossed/ntc



  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 (c) of subsection (6) of section

13  193.461, Florida Statutes, 1998 Supplement, is amended and

14  paragraph (d) is added to said section to read:

15         193.461  Agricultural lands; classification and

16  assessment.--

17         (6)

18         (c)  For purposes of the income methodology approach to

19  assessment of property used for agricultural purposes,

20  irrigation systems, including pumps and motors, physically

21  attached to the land shall be considered a part of the average

22  yields per acre and shall have no separately assessable

23  contributory value.

24         (d)(c)  In years in which proper application for

25  agricultural assessment has not been made, the land shall be

26  assessed under the provisions of s. 193.011.

27         Section 2.  This act shall take effect January 1, 2000.

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