Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. CS for CS for SB 1630
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/08/2014           .                                

    1         Senate Amendment (with title amendment)
    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.
  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,