| 1 | A bill to be entitled |
| 2 | An act relating to the classification of property; |
| 3 | amending s. 193.461, F.S.; revising provisions governing |
| 4 | the classification of land as agricultural for the purpose |
| 5 | of tax assessment; providing that construction of a |
| 6 | dwelling on part of lands used for agricultural purposes |
| 7 | does not in itself preclude agricultural classification; |
| 8 | revising criteria for presumption of bona fide |
| 9 | agricultural use of land; providing an effective date. |
| 10 |
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| 11 | Be It Enacted by the Legislature of the State of Florida: |
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| 13 | Section 1. Paragraph (c) of subsection (3) and paragraphs |
| 14 | (a) and (c) of subsection (4) of section 193.461, Florida |
| 15 | Statutes, are amended to read: |
| 16 | 193.461 Agricultural lands; classification and assessment; |
| 17 | mandated eradication or quarantine program.-- |
| 18 | (3) |
| 19 | (c) The construction or maintenance of a dwelling on part |
| 20 | of the lands used for agricultural purposes shall not in itself |
| 21 | preclude an agricultural classification. |
| 22 | (4)(a) The property appraiser shall reclassify the |
| 23 | following lands shall not be entitled to the agricultural |
| 24 | classification as nonagricultural: |
| 25 | 1. Land diverted from an agricultural to a nonagricultural |
| 26 | use and. |
| 27 | 2. Land no longer being utilized for agricultural |
| 28 | purposes; or. |
| 29 | 2.3. Land upon which, regardless of zoning or permitting, |
| 30 | the physical property has been altered by actual construction of |
| 31 | roads, water and sewer lines, or other structures not related to |
| 32 | the continued bona fide agricultural use that has been zoned to |
| 33 | a nonagricultural use at the request of the owner subsequent to |
| 34 | the enactment of this law. |
| 35 | (c) Compliance with best management practices is non- |
| 36 | determinative of bona fide agricultural use Sale of land for a |
| 37 | purchase price which is three or more times the agricultural |
| 38 | assessment placed on the land shall create a presumption that |
| 39 | such land is not used primarily for bona fide agricultural |
| 40 | purposes. Upon a showing of special circumstances by the |
| 41 | landowner demonstrating that the land is to be continued in bona |
| 42 | fide agriculture, this presumption may be rebutted. |
| 43 | Section 2. This act shall take effect July 1, 2007. |