House Bill 1639e2

                                     HB 1639, Second 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.

  9

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 redesignated as

14  paragraph (d) and a new paragraph (c) is added to said

15  subsection to read:

16         193.461  Agricultural lands; classification and

17  assessment.--

18         (6)

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

20  assessment of property used for agricultural purposes,

21  irrigation systems, including pumps and motors, physically

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

23  yields per acre and shall have no separately assessable

24  contributory value.

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

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

27  assessed under the provisions of s. 193.011.

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

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