| 1 | Representative Attkisson offered the following: |
| 2 |
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| 3 | Amendment to Amendment (628963) (with title amendment) |
| 4 | Between lines 4 and 5, insert: |
| 5 | Section 1. Paragraph (b) of subsection (3) of section |
| 6 | 193.461, Florida Statutes, is amended to read: |
| 7 | 193.461 Agricultural lands; classification and assessment; |
| 8 | mandated eradication or quarantine program.-- |
| 9 | (3) |
| 10 | (b) Subject to the restrictions set out in this section, |
| 11 | only lands which are used primarily for bona fide agricultural |
| 12 | purposes shall be classified agricultural. "Bona fide |
| 13 | agricultural purposes" means good faith commercial agricultural |
| 14 | use of the land. In determining whether the use of the land for |
| 15 | agricultural purposes is bona fide, the following factors may be |
| 16 | taken into consideration: |
| 17 | 1. The length of time the land has been so used. utilized; |
| 18 | 2. Whether the use has been continuous.; |
| 19 | 3. The purchase price paid.; |
| 20 | 4. Size, as it relates to specific agricultural use, but |
| 21 | in no event shall a minimum acreage be required for agricultural |
| 22 | assessment.; |
| 23 | 5. Whether an indicated effort has been made to care |
| 24 | sufficiently and adequately for the land in accordance with |
| 25 | accepted commercial agricultural practices, including, without |
| 26 | limitation, fertilizing, liming, tilling, mowing, reforesting, |
| 27 | and other accepted agricultural practices.; |
| 28 | 6. Whether such land is under lease and, if so, the |
| 29 | effective length, terms, and conditions of the lease.; and |
| 30 | 7. Such other factors as may from time to time become |
| 31 | applicable. |
| 32 |
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| 33 | ----------------------------------------------------- |
| 34 | T I T L E A M E N D M E N T |
| 35 | Remove line 278 and insert: |
| 36 | An act relating to ad valorem taxation; amending s. 193.461, |
| 37 | F.S.; revising criteria for classifying agricultural lands; |
| 38 | amending s. 194.011, |