HOUSE AMENDMENT Bill No. HB 1907
1	CHAMBER ACTION
2	Senate House
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12	Representative Baxley offered the following:
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14	Amendment (with title amendment)
15	Between lines 125 and 126, insert:
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17	Section 1. Paragraphs (a) and (e) of subsection (3) of
18	section 193.461, Florida Statutes, are amended to read:
19	193.461 Agricultural lands; classification and assessment;
20	mandated eradication or quarantine program.--
21	(3)(a) No lands shall be classified as agricultural lands
22	unless a return is filed on or before March 1 of each year. The
23	property appraiser, before so classifying such lands, may
24	require the taxpayer or the taxpayer's representative to furnish
25	the property appraiser such information as may reasonably be
26	required to establish that such lands were actually used for a
27	bona fide agricultural purpose. Failure to make timely
28	application by March 1 shall constitute a waiver for 1 year of
29	the privilege herein granted for agricultural assessment.
30	However, an applicant who is qualified to receive an
31	agricultural classification who fails to file an application by
32	March 1 may file an application for the classification and may
33	file, pursuant to s. 194.011(3), a petition with the value
34	adjustment board requesting that the classification be granted.
35	The petition may be filed at any time during the taxable year on
36	or before the 25th day following the mailing of the notice by
37	the property appraiser as provided in s. 194.011(1).
38	Notwithstanding the provisions of s. 194.013, the applicant must
39	pay a nonrefundable fee of $15 upon filing the petition. Upon
40	reviewing the petition, if the person is qualified to receive
41	the classification and demonstrates particular extenuating
42	circumstances judged by the property appraiser or the value
43	adjustment board to warrant granting the classification, the
44	property appraiser or the value adjustment board may grant the
45	classification. The owner of land that was classified
46	agricultural in the previous year and whose ownership or use has
47	not changed may reapply on a short form as provided by the
48	department. The lessee of property may make original application
49	or reapply using the short form if the lease, or an affidavit
50	executed by the owner, provides that the lessee is empowered to
51	make application for the agricultural classification on behalf
52	of the owner and a copy of the lease or affidavit accompanies
53	the application. A county may, at the request of the property
54	appraiser and by a majority vote of its governing body, waive
55	the requirement that an annual application or statement be made
56	for classification of property within the county after an
57	initial application is made and the classification granted by
58	the property appraiser. Such waiver may be revoked by the county
59	by majority vote of the governing body of the county.
60	(e) Notwithstanding the provisions of paragraph (a), land
61	that has received an agricultural classification from the
62	property appraiser, the value adjustment board,or a court of
63	competent jurisdiction pursuant to this section is entitled to
64	receive such classification in any subsequent year until such
65	agricultural use of the land is abandoned or discontinued, the
66	land is diverted to a nonagricultural use, or the land is
67	reclassified as nonagricultural pursuant to subsection (4). The
68	property appraiser must, no later than January 3115of each
69	year, provide notice to the owner of land that was classified
70	agricultural in the previous year informing the owner of the
71	requirements of this paragraph and requiring the owner to
72	certify that neither the ownership nor the use of the land has
73	changed. The department shall, by administrative rule, prescribe
74	the form of the notice to be used by the property appraiser
75	under this paragraph. In a county that has waived the
76	requirement that an annual application or statement be made for
77	classification of property pursuant to paragraph (a), the county
78	may, by a majority vote of the governing body of the county,
79	waive the notice and certification requirement of this paragraph
80	and shall provide the property owner with the same notification
81	provided to owners of land granted agricultural classification
82	by the property appraiser. Such waiver may be revoked by the
83	county by majority vote of the governing body of the county.
84	However,This paragraph does not apply to any property if the
85	agricultural classification of that property is the subject of
86	current litigation.
87	Section 2. For purposes of granting the agricultural
88	classification for January 1, 2003, the term “extenuating
89	circumstances” as used in s. 193.461(3)(a), Florida Statutes,
90	includes the failure of a property owner in a county that waived
91	the annual application process to return the agricultural
92	classification form or card which return was required by
93	operation of s. 193.461(3)(e), Florida Statutes, as created by
94	chapter 2002-18, Laws of Florida. Any waiver of the annual
95	application granted under s. 193.461(3)(a) and in effect as of
96	December 31, 2002, shall remain in full force and effect unless
97	subsequently revoked as provided in s. 193.461(3)(e), Florida
98	Statutes.
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100	================= T I T L E A M E N D M E N T =================
101	Remove line 2, and insert:
102	An act relating to taxation; amending s. 193.461, F.S.;
103	providing for revocation of an annual application waiver by the
104	county by vote of the county governing body; providing for
105	waiver of certain notice and certification requirements;
106	providing a definition; providing for continued force and effect
107	of certain waivers under certain circumstances; amending s.
108	199.052, F.S.;