Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. CS for SB 312
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/02/2014           .                                

       recommended the following:
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. 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 2. Subsections (29) and (32) of section 212.02,
   86  Florida Statutes, are amended to read:
   87         212.02 Definitions.—The following terms and phrases when
   88  used in this chapter have the meanings ascribed to them in this
   89  section, except where the context clearly indicates a different
   90  meaning:
   91         (29) “Livestock” includes all animals of the equine,
   92  bovine, or swine class, including goats, sheep, mules, horses,
   93  hogs, cattle, ostriches, and other grazing animals raised for
   94  commercial purposes. The term “livestock” shall also includes
   95  all aquaculture species that are certified under chapter 597 and
   96  include fish raised for commercial purposes.
   97         (32) “Agricultural production” means the production of
   98  plants and animals useful to humans, including the preparation,
   99  planting, cultivating, or harvesting of these products or any
  100  other practices necessary to accomplish production through the
  101  harvest phase, including storage of raw products on the farm.
  102  The term and includes aquaculture, horticulture, floriculture,
  103  viticulture, forestry, dairy, livestock, poultry, bees, and any
  104  and all forms of farm products and farm production.
  105         Section 3. Subsection (3) and paragraph (a) of subsection
  106  (5) of section 212.08, Florida Statutes, are amended to read:
  107         212.08 Sales, rental, use, consumption, distribution, and
  108  storage tax; specified exemptions.—The sale at retail, the
  109  rental, the use, the consumption, the distribution, and the
  110  storage to be used or consumed in this state of the following
  111  are hereby specifically exempt from the tax imposed by this
  112  chapter.
  114         (a)A There shall be no tax may not be imposed on the sale,
  115  rental, lease, use, consumption, repair, or storage for use in
  116  this state of power farm equipment or irrigation equipment,
  117  including replacement parts and accessories for power farm
  118  equipment or irrigation equipment, which are used exclusively on
  119  a farm or in a forest in the agricultural production of crops or
  120  products as produced by those agricultural industries included
  121  in s. 570.02(1), or for fire prevention and suppression work
  122  with respect to such crops or products. Harvesting may not be
  123  construed to include processing activities. This exemption is
  124  not forfeited by moving farm equipment between farms or forests.
  125         (b)A tax may not be imposed on that portion of the sales
  126  price below $20,000 for a trailer weighing 12,000 pounds or less
  127  and purchased by a farmer for exclusive use in agricultural
  128  production or to transport farm products from his or her farm to
  129  the place where the farmer transfers ownership of the farm
  130  products to another. This exemption is not forfeited by using a
  131  trailer to transport the farmer’s farm equipment. The exemption
  132  provided under this paragraph does not apply to the lease or
  133  rental of a trailer.
  134         (c)The exemptions provided in paragraphs (a) and (b) are
  135  However, this exemption shall not be allowed unless the
  136  purchaser, renter, or lessee signs a certificate stating that
  137  the farm equipment is to be used exclusively on a farm or in a
  138  forest for agricultural production or for fire prevention and
  139  suppression, as required under by this subsection. Possession by
  140  a seller, lessor, or other dealer of a written certification by
  141  the purchaser, renter, or lessee certifying the purchaser’s,
  142  renter’s, or lessee’s entitlement to an exemption permitted by
  143  this subsection relieves the seller from the responsibility of
  144  collecting the tax on the nontaxable amounts, and the department
  145  shall look solely to the purchaser for recovery of such tax if
  146  it determines that the purchaser was not entitled to the
  147  exemption.
  148         (5) EXEMPTIONS; ACCOUNT OF USE.—
  149         (a) Items in agricultural use and certain nets.A There are
  150  exempt from the tax may not be imposed on by this chapter nets
  151  designed and used exclusively by commercial fisheries;
  152  disinfectants, fertilizers, insecticides, pesticides,
  153  herbicides, fungicides, and weed killers used for application on
  154  crops or groves, including commercial nurseries and home
  155  vegetable gardens, used in dairy barns or on poultry farms for
  156  the purpose of protecting poultry or livestock, or used directly
  157  on poultry or livestock; portable containers or movable
  158  receptacles in which portable containers are placed, used for
  159  processing farm products; field and garden seeds, including
  160  flower seeds; nursery stock, seedlings, cuttings, or other
  161  propagative material purchased for growing stock; seeds,
  162  seedlings, cuttings, and plants used to produce food for human
  163  consumption; cloth, plastic, and other similar materials used
  164  for shade, mulch, or protection from frost or insects on a farm;
  165  stakes used by a farmer to support plants during agricultural
  166  production; generators used on poultry farms; and liquefied
  167  petroleum gas or other fuel used to heat a structure in which
  168  started pullets or broilers are raised; however, such exemption
  169  is shall not be allowed unless the purchaser or lessee signs a
  170  certificate stating that the item to be exempted is for the
  171  exclusive use designated herein. Also exempt are cellophane
  172  wrappers, glue for tin and glass (apiarists), mailing cases for
  173  honey, shipping cases, window cartons, and baling wire and twine
  174  used for baling hay, when used by a farmer to contain, produce,
  175  or process an agricultural commodity.
  176         Section 4. Section 373.4591, Florida Statutes, is amended
  177  to read:
  178         373.4591 Improvements on private agricultural lands.—The
  179  Legislature encourages public-private partnerships to accomplish
  180  water storage and water quality improvements on private
  181  agricultural lands. When an agreement is entered into between a
  182  water management district or the department and a private
  183  landowner to establish such a partnership, a baseline condition
  184  determining the extent of wetlands and other surface waters on
  185  the property shall be established and documented in the
  186  agreement before improvements are constructed. When the
  187  Department of Agriculture and Consumer Services and a landowner
  188  agree to a plan to implement best management practices pursuant
  189  to s. 403.067(7)(c), a baseline condition determining the extent
  190  of wetlands and other surface waters on the property may be
  191  established at the option and expense of the landowner and
  192  documented in the best management practice implementation
  193  agreement before improvements are constructed. The determination
  194  for the baseline condition shall be conducted using the methods
  195  set forth in the rules adopted pursuant to s. 373.421. The
  196  baseline condition documented in the agreement shall be
  197  considered the extent of wetlands and other surface waters on
  198  the property for the purpose of regulation under this chapter
  199  for the duration of the agreement and after its expiration.
  200         Section 5. This act shall take effect July 1, 2014.
  202  ================= T I T L E  A M E N D M E N T ================
  203  And the title is amended as follows:
  204         Delete everything before the enacting clause
  205  and insert:
  206                        A bill to be entitled                      
  207         An act relating to agriculture; amending s. 193.461,
  208         F.S.; authorizing a property appraiser to grant an
  209         agricultural classification after the application
  210         deadline upon a showing of extenuating circumstances;
  211         providing that participation in certain dispersed
  212         water storage programs does not change a land’s
  213         agricultural classification for assessment purposes;
  214         amending s. 212.02, F.S.; redefining the terms
  215         “livestock” and “agricultural production”; amending s.
  216         212.08, F.S.; expanding the exemption for certain farm
  217         equipment from the sales and use tax imposed under ch.
  218         212, F.S., to include irrigation equipment, repairs of
  219         farm equipment and irrigation equipment, and certain
  220         trailers; expanding the exemption for items in
  221         agricultural use from the sale and use tax imposed
  222         under ch. 212, F.S., to include stakes used to support
  223         plants during agricultural production; amending s.
  224         373.4591, F.S.; authorizing agricultural landowners to
  225         establish baseline wetland and surface water
  226         conditions before implementing certain best management
  227         practice implementation agreements; providing an
  228         effective date.