Florida Senate - 2013                          SENATOR AMENDMENT
       Bill No. SB 1830
       
       
       
       
       
       
                                Barcode 578602                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                                       .                                
                                       .                                
                                       .                                
                Floor: 4/AD/2R         .                                
             04/24/2013 10:47 AM       .                                
       —————————————————————————————————————————————————————————————————




       —————————————————————————————————————————————————————————————————
       Senator Hukill moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Between lines 207 and 208
    4  insert:
    5         Section 5. Subsection (1) of section 193.451, Florida
    6  Statutes, is amended to read:
    7         193.451 Annual growing of agricultural crops, nonbearing
    8  fruit trees, nursery stock; taxability.—
    9         (1) Growing annual agricultural crops, nonbearing fruit
   10  trees, and nursery stock, and aquacultural crops, regardless of
   11  the growing methods, shall be considered as having no
   12  ascertainable value and shall not be taxable until they have
   13  reached maturity or a stage of marketability and have passed
   14  from the hands of the producer or and/or offered for sale. This
   15  section shall be construed liberally in favor of the taxpayer.
   16         Section 6. Subsection (5) of section 193.461, Florida
   17  Statutes, is amended to read:
   18         193.461 Agricultural lands; classification and assessment;
   19  mandated eradication or quarantine program.—
   20         (5) For the purpose of this section, the term “agricultural
   21  purposes” includes, but is not limited to, horticulture;
   22  floriculture; viticulture; forestry; dairy; livestock; poultry;
   23  bee; pisciculture, if when the land is used principally for the
   24  production of tropical fish; aquaculture, including algaculture;
   25  sod farming; and all forms of farm products as defined in s.
   26  823.14(3) and farm production.
   27  
   28  ================= T I T L E  A M E N D M E N T ================
   29         And the title is amended as follows:
   30         Between lines 18 and 19
   31  insert:
   32         193.451, F.S.; providing that aquacultural crops are
   33         exempt from taxation until marketable; amending s.
   34         193.461, F.S.; relating to the classification of
   35         agricultural land for tax assessment to revise the
   36         definition of “agricultural purposes” to include
   37         algaculture; amending s.