Senate Bill 1496c1
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Florida Senate - 2000 CS for SB 1496
By the Committee on Fiscal Resource and Senator Bronson
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1 A bill to be entitled
2 An act relating to ad valorem tax assessment;
3 amending s. 193.015, F.S.; defining the term
4 "conservation lands"; directing the property
5 appraiser to consider whether certain actions
6 by governmental units regarding permits,
7 actions requiring land to be set aside for
8 conservation purposes, or actions delineating
9 land as wetlands or other surface waters
10 constitute a constraint on the determination of
11 the highest and best use to which the property
12 can be expected to be put in the immediate
13 future and on the present use of the property;
14 providing an effective date.
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16 Be It Enacted by the Legislature of the State of Florida:
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18 Section 1. Section 193.015, Florida Statutes, is
19 amended to read:
20 193.015 Additional specific factor; effect of issuance
21 or denial of an environmental resource permit or a permit to
22 dredge, fill, or construct in state waters; conservation land
23 set-asides; delineated wetlands to their landward extent.--
24 (1) If the Department of Environmental Protection, a
25 water management district, or a local government issues or
26 denies an environmental resource permit pursuant to part IV of
27 chapter 373, or a permit under rules adopted pursuant to ss.
28 403.91-403.929, Florida Statutes, 1984 Supplement, as amended,
29 a permit to dredge, fill, or otherwise construct in or on
30 waters of the state, as defined in chapter 403, to their
31 landward extent as determined under s. 403.817(2), the
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2000 CS for SB 1496
314-2152A-00
1 property appraiser may is expressly directed to consider the
2 effect of that issuance or denial on the value of the property
3 and any limitation that the issuance or denial may impose on
4 the highest and best use to which that of the property can be
5 expected to be put in the immediate future and on the present
6 use of the property to its landward extent.
7 (a)(2) The Department of Environmental Protection, a
8 water management district, or any local government that has
9 been delegated the authority to issue or deny environmental
10 resource permits pursuant to s. 373.441 shall provide the
11 property appraiser of each county in which such property is
12 situated a copy of any final agency action relating to an
13 application for such a permit.
14 (b)(3) The provisions of this subsection (1) do not
15 apply if:
16 1.(a) The property owner had no reasonable basis for
17 expecting approval of the application for permit; or
18 2.(b) The application for permit was denied because of
19 an incomplete filing, failure to meet an applicable deadline,
20 or failure to comply with administrative or procedural
21 requirements.
22 (2) If a permit, development order, or other form of
23 governmental approval authorizing the use of land requires the
24 land owner to set aside a portion of that land or other land
25 for conservation purposes, or subjects land to a deed
26 restriction or similar title restriction for conservation
27 purposes, the property appraiser may consider whether the
28 set-aside, conservation easement, or deed restriction or
29 similar title restriction constitutes a constraint on the
30 highest and best use to which that property can be expected to
31 be put in the immediate future and on the present use of the
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2000 CS for SB 1496
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1 property. As used in this subsection, the term "conservation
2 purposes" means that the land set aside pursuant to a permit
3 condition or deed restriction is intended to be preserved,
4 restored, or enhanced to conserve or protect the habitat of
5 species listed as endangered, threatened, or of special
6 concern, or to enhance, protect, manage, or restore surface
7 waters, groundwater, wetlands, coastal protected habitats, or
8 wildlife resources, including, but not limited to, areas
9 created, preserved, restored, or enhanced to mitigate adverse
10 impacts of the land use.
11 (3) If the United States Army Corps of Engineers
12 delineates land as wetlands or waters of the United States, or
13 if any state agency, water management district, or local
14 government delineates land as wetlands or other surface waters
15 pursuant to the methodology ratified in s. 373.4211, the
16 property appraiser may consider whether the wetlands or waters
17 delineated constitute a constraint on the highest and best use
18 to which that property can be expected to be put in the
19 immediate future and on the present use of the property. A
20 delineation qualifies under this subsection if it exists in
21 some written form depicting the lands that are wetlands or
22 surface waters. The delineation does not need to be a formal
23 determination of the extent of wetlands and surface waters
24 under s. 373.421 or be otherwise binding on the delineating
25 agency.
26 Section 2. This act shall take effect July 1, 2000.
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CODING: Words stricken are deletions; words underlined are additions.
Florida Senate - 2000 CS for SB 1496
314-2152A-00
1 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
2 SB 1496
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4 The committee substitute authorizes, rather than requires, the
property appraiser to consider whether various permits,
5 restrictions, and delineations constitute a constraint on the
highest and best use to which property can be expected to be
6 put in the immediate future and on the present use of the
property.
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