Senate Bill sb0514

    Florida Senate - 2007                                   SB 514

    By Senator Geller





    31-212A-07

  1                      A bill to be entitled

  2         An act relating to the classification of

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

  4         provisions governing the classification of land

  5         as agricultural for the purpose of tax

  6         assessment; providing that construction of a

  7         dwelling on part of lands used for agricultural

  8         purposes does not in itself preclude

  9         agricultural classification; providing an

10         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 (3) and

15  paragraph (a) of subsection (4) of section 193.461, Florida

16  Statutes, are amended to read:

17         193.461  Agricultural lands; classification and

18  assessment; mandated eradication or quarantine program.--

19         (3)

20         (c)  The construction or maintenance of a dwelling on

21  part of the lands used for agricultural purposes shall not in

22  itself preclude an agricultural classification.

23         (4)(a)  The property appraiser shall reclassify the

24  following lands shall not be entitled to the agricultural

25  classification as nonagricultural:

26         1.  Land diverted from an agricultural to a

27  nonagricultural use;.

28         2.  Land no longer being utilized for agricultural

29  purposes; or.

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






    Florida Senate - 2007                                   SB 514
    31-212A-07




 1         3.  Land that has been zoned to a nonagricultural use

 2  at the request of the owner subsequent to the enactment of

 3  this law.

 4         Section 2.  This act shall take effect July 1, 2007.

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 7                          SENATE SUMMARY

 8    Revises provisions governing the classification of land
      as agricultural for the purpose of tax assessment.
 9    Provides that construction of a dwelling on part of lands
      used for agricultural purposes does not in itself
10    preclude agricultural classification.

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