Florida Senate - 2014 COMMITTEE AMENDMENT
Bill No. CS for CS for SB 1630
Ì433018ÈÎ433018
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
04/08/2014 .
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following:
1 Senate Amendment (with title amendment)
2
3 Between lines 334 and 335
4 insert:
5 Section 2. Paragraph (a) of subsection (3) and subsection
6 (7) of section 193.461, Florida Statutes, are amended to read:
7 193.461 Agricultural lands; classification and assessment;
8 mandated eradication or quarantine program.—
9 (3)(a) No Lands may not shall be classified as agricultural
10 lands unless a return is filed on or before March 1 of each
11 year. The property appraiser, before so classifying such lands,
12 may require the taxpayer or the taxpayer’s representative to
13 furnish the property appraiser such information as may
14 reasonably be required to establish that such lands were
15 actually used for a bona fide agricultural purpose. Failure to
16 make timely application by March 1 shall constitute a waiver for
17 1 year of the privilege herein granted for agricultural
18 assessment. However, an applicant who is qualified to receive an
19 agricultural classification who fails to file an application by
20 March 1 must may file an application for the classification with
21 the property appraiser within 25 days after the property
22 appraiser mails the notices required under s. 194.011(1). Upon
23 receipt of sufficient evidence, as determined by the property
24 appraiser, demonstrating that the applicant was unable to apply
25 for the classification in a timely manner or otherwise
26 demonstrating extenuating circumstances judged by the property
27 appraiser to warrant granting the classification, the property
28 appraiser may grant the classification. If the applicant fails
29 to produce sufficient evidence demonstrating that the applicant
30 was unable to apply for the classification in a timely manner or
31 otherwise demonstrating extenuating circumstances as judged by
32 the property appraiser, the applicant and may file, pursuant to
33 s. 194.011(3), a petition with the value adjustment board
34 requesting that the classification be granted. The petition may
35 be filed at any time during the taxable year on or before the
36 25th day following the mailing of the notice by the property
37 appraiser as provided in s. 194.011(1). Notwithstanding the
38 provisions of s. 194.013, the applicant must pay a nonrefundable
39 fee of $15 upon filing the petition. Upon reviewing the
40 petition, if the person is qualified to receive the
41 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 for the current year. The owner of land that was
46 classified agricultural in the previous year and whose ownership
47 or use has not changed may reapply on a short form as provided
48 by the department. The lessee of property may make original
49 application or reapply using the short form if the lease, or an
50 affidavit executed by the owner, provides that the lessee is
51 empowered to make application for the agricultural
52 classification on behalf of the owner and a copy of the lease or
53 affidavit accompanies the application. A county may, at the
54 request of the property appraiser and by a majority vote of its
55 governing body, waive the requirement that an annual application
56 or statement be made for classification of property within the
57 county after an initial application is made and the
58 classification granted by the property appraiser. Such waiver
59 may be revoked by a majority vote of the governing body of the
60 county.
61 (7)(a) Lands classified for assessment purposes as
62 agricultural lands which are taken out of production by a any
63 state or federal eradication or quarantine program shall
64 continue to be classified as agricultural lands for the duration
65 of such program or successor programs. Lands under these
66 programs which are converted to fallow, or otherwise nonincome
67 producing uses shall continue to be classified as agricultural
68 lands and shall be assessed at a de minimis value of up to no
69 more than $50 per acre, on a single year assessment methodology;
70 however, lands converted to other income-producing agricultural
71 uses permissible under such programs shall be assessed pursuant
72 to this section. Land under a mandated eradication or quarantine
73 program which is diverted from an agricultural to a
74 nonagricultural use shall be assessed under s. 193.011.
75 (b) Lands classified for assessment purposes as
76 agricultural lands which participate in a dispersed water
77 storage program pursuant to a contract with the Department of
78 Environmental Protection or a water management district which
79 requires flooding of land shall continue to be classified as
80 agricultural lands for the duration of the inclusion of the
81 lands in such program or successor programs and shall be
82 assessed as nonproductive agricultural lands. Land under a
83 dispersed water storage program which is diverted to a
84 nonagricultural use shall be assessed under s. 193.011.
85 Section 3. Section 373.4591, Florida Statutes, is amended
86 to read:
87 373.4591 Improvements on private agricultural lands.—The
88 Legislature encourages public-private partnerships to accomplish
89 water storage and water quality improvements on private
90 agricultural lands. When an agreement is entered into between a
91 water management district or the department and a private
92 landowner to establish such a partnership, a baseline condition
93 determining the extent of wetlands and other surface waters on
94 the property shall be established and documented in the
95 agreement before improvements are constructed. When an agreement
96 is entered into between the Department of Agriculture and
97 Consumer Services and a private landowner to implement best
98 management practices pursuant to s. 403.067(7)(c), a baseline
99 condition determining the extent of wetlands and other surface
100 waters on the property may be established at the option and
101 expense of the private landowner and documented in the agreement
102 before improvements are constructed. The Department of
103 Agriculture and Consumer Services shall submit the landowner’s
104 proposed baseline condition documentation to the lead agency for
105 review and approval, and the agency shall make every effort to
106 complete the review within 45 days. The Department of
107 Agriculture and Consumer Services, the department, and the water
108 management districts shall coordinate on a process for reviewing
109 such requests. The determination of a for the baseline condition
110 shall be conducted using the methods set forth in the rules
111 adopted pursuant to s. 373.421. The baseline condition
112 documented in an the agreement shall be considered the extent of
113 wetlands and other surface waters on the property for the
114 purpose of regulation under this chapter for the duration of the
115 agreement and after its expiration.
116
117 ================= T I T L E A M E N D M E N T ================
118 And the title is amended as follows:
119 Delete line 6
120 and insert:
121 Commissioner of Agriculture; amending s. 193.461,
122 F.S.; authorizing a property appraiser to grant an
123 agricultural classification after the application
124 deadline upon a showing of extenuating circumstances;
125 providing that participation in certain dispersed
126 water storage programs does not change a land’s
127 agricultural classification for assessment purposes;
128 amending s. 373.4591, F.S.; authorizing agricultural
129 landowners to establish baseline wetland and surface
130 water conditions before implementing certain best
131 management practice implementation agreements;
132 requiring establishment of a process for review of
133 proposed baseline condition determinations;
134 transferring,