Senate Bill sb1266

    Florida Senate - 2001                                  SB 1266

    By Senator Mitchell





    4-901-01                                                See HB

  1                      A bill to be entitled

  2         An act relating to assessment of agricultural

  3         property; amending s. 193.461, F.S.; providing

  4         that, for purposes of the income methodology

  5         approach to such assessment, certain litter

  6         containment and animal waste nutrient

  7         containment structures shall be considered a

  8         part of the average yields per acre and have no

  9         separately assessable contributory value;

10         providing an effective date.

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12  Be It Enacted by the Legislature of the State of Florida:

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14         Section 1.  Paragraph (c) of subsection (6) of section

15  193.461, Florida Statutes, is amended to read:

16         193.461  Agricultural lands; classification and

17  assessment; mandated eradication or quarantine program.--

18         (6)

19         (c)1.  For purposes of the income methodology approach

20  to 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         2.  Litter containment structures located on producing

26  poultry farms and animal waste nutrient containment structures

27  located on producing dairy farms shall be assessed by the

28  methodology described in subparagraph 1.

29         Section 2.  This act shall take effect January 1, 2002.

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CODING: Words stricken are deletions; words underlined are additions.






    Florida Senate - 2001                                  SB 1266
    4-901-01                                                See HB




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  2                          HOUSE SUMMARY

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      Provides that, for purposes of the income methodology
  4    approach to assessment of agricultural property, certain
      litter containment and animal waste nutrient containment
  5    structures shall be considered a part of the average
      yields per acre and have no separately assessable
  6    contributory value.

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CODING: Words stricken are deletions; words underlined are additions.