Florida Senate - 2014                       CS for CS for SB 312
       By the Committees on Appropriations; and Community Affairs; and
       Senators Simpson, Dean, Abruzzo, Garcia, Stargel, Sachs, and
       576-04571-14                                           2014312c2
    1                        A bill to be entitled                      
    2         An act relating to agriculture; amending s. 193.461,
    3         F.S.; authorizing a property appraiser to grant an
    4         agricultural classification after the application
    5         deadline upon a showing of extenuating circumstances;
    6         providing that participation in certain dispersed
    7         water storage programs does not change a land’s
    8         agricultural classification for assessment purposes;
    9         amending s. 212.08, F.S.; expanding the exemption for
   10         certain farm equipment from the sales and use tax
   11         imposed under ch. 212, F.S., to include irrigation
   12         equipment, replacement parts and accessories for
   13         irrigation equipment, and repairs of irrigation
   14         equipment; amending s. 373.4591, F.S.; authorizing
   15         agricultural landowners to establish baseline wetland
   16         and surface water conditions before implementing
   17         certain best management practice implementation
   18         agreements; requiring establishment of a process for
   19         review of proposed baseline condition determinations;
   20         providing an effective date.
   22  Be It Enacted by the Legislature of the State of Florida:
   24         Section 1. Paragraph (a) of subsection (3) and subsection
   25  (7) of section 193.461, Florida Statutes, are amended to read:
   26         193.461 Agricultural lands; classification and assessment;
   27  mandated eradication or quarantine program.—
   28         (3)(a) No Lands may not shall be classified as agricultural
   29  lands unless a return is filed on or before March 1 of each
   30  year. The property appraiser, before so classifying such lands,
   31  may require the taxpayer or the taxpayer’s representative to
   32  furnish the property appraiser such information as may
   33  reasonably be required to establish that such lands were
   34  actually used for a bona fide agricultural purpose. Failure to
   35  make timely application by March 1 shall constitute a waiver for
   36  1 year of the privilege herein granted for agricultural
   37  assessment. However, an applicant who is qualified to receive an
   38  agricultural classification who fails to file an application by
   39  March 1 must may file an application for the classification with
   40  the property appraiser within 25 days after the property
   41  appraiser mails the notices required under s. 194.011(1). Upon
   42  receipt of sufficient evidence, as determined by the property
   43  appraiser, demonstrating that the applicant was unable to apply
   44  for the classification in a timely manner or otherwise
   45  demonstrating extenuating circumstances judged by the property
   46  appraiser to warrant granting the classification, the property
   47  appraiser may grant the classification. If the applicant fails
   48  to produce sufficient evidence demonstrating that the applicant
   49  was unable to apply for the classification in a timely manner or
   50  otherwise demonstrating extenuating circumstances as judged by
   51  the property appraiser, the applicant and may file, pursuant to
   52  s. 194.011(3), a petition with the value adjustment board
   53  requesting that the classification be granted. The petition may
   54  be filed at any time during the taxable year on or before the
   55  25th day following the mailing of the notice by the property
   56  appraiser as provided in s. 194.011(1). Notwithstanding the
   57  provisions of s. 194.013, the applicant must pay a nonrefundable
   58  fee of $15 upon filing the petition. Upon reviewing the
   59  petition, if the person is qualified to receive the
   60  classification and demonstrates particular extenuating
   61  circumstances judged by the property appraiser or the value
   62  adjustment board to warrant granting the classification, the
   63  property appraiser or the value adjustment board may grant the
   64  classification for the current year. The owner of land that was
   65  classified agricultural in the previous year and whose ownership
   66  or use has not changed may reapply on a short form as provided
   67  by the department. The lessee of property may make original
   68  application or reapply using the short form if the lease, or an
   69  affidavit executed by the owner, provides that the lessee is
   70  empowered to make application for the agricultural
   71  classification on behalf of the owner and a copy of the lease or
   72  affidavit accompanies the application. A county may, at the
   73  request of the property appraiser and by a majority vote of its
   74  governing body, waive the requirement that an annual application
   75  or statement be made for classification of property within the
   76  county after an initial application is made and the
   77  classification granted by the property appraiser. Such waiver
   78  may be revoked by a majority vote of the governing body of the
   79  county.
   80         (7)(a) Lands classified for assessment purposes as
   81  agricultural lands which are taken out of production by a any
   82  state or federal eradication or quarantine program shall
   83  continue to be classified as agricultural lands for the duration
   84  of such program or successor programs. Lands under these
   85  programs which are converted to fallow, or otherwise nonincome
   86  producing uses shall continue to be classified as agricultural
   87  lands and shall be assessed at a de minimis value of up to no
   88  more than $50 per acre, on a single year assessment methodology;
   89  however, lands converted to other income-producing agricultural
   90  uses permissible under such programs shall be assessed pursuant
   91  to this section. Land under a mandated eradication or quarantine
   92  program which is diverted from an agricultural to a
   93  nonagricultural use shall be assessed under s. 193.011.
   94         (b) Lands classified for assessment purposes as
   95  agricultural lands which participate in a dispersed water
   96  storage program pursuant to a contract with the Department of
   97  Environmental Protection or a water management district which
   98  requires flooding of land shall continue to be classified as
   99  agricultural lands for the duration of the inclusion of the
  100  lands in such program or successor programs and shall be
  101  assessed as nonproductive agricultural lands. Land under a
  102  dispersed water storage program which is diverted to a
  103  nonagricultural use shall be assessed under s. 193.011.
  104         Section 2. Subsection (3) of section 212.08, Florida
  105  Statutes, is amended to read:
  106         212.08 Sales, rental, use, consumption, distribution, and
  107  storage tax; specified exemptions.—The sale at retail, the
  108  rental, the use, the consumption, the distribution, and the
  109  storage to be used or consumed in this state of the following
  110  are hereby specifically exempt from the tax imposed by this
  111  chapter.
  112         (3) EXEMPTIONS; CERTAIN FARM EQUIPMENT.—A There shall be no
  113  tax may not be imposed on the sale, rental, lease, use,
  114  consumption, or storage for use in this state of power farm
  115  equipment or irrigation equipment used exclusively on a farm or
  116  in a forest in the agricultural production of crops or products
  117  as produced by those agricultural industries included in s.
  118  570.02(1), or for fire prevention and suppression work with
  119  respect to such crops or products. This exemption also applies
  120  to replacement parts and accessories for irrigation equipment
  121  and repairs to irrigation equipment. Harvesting may not be
  122  construed to include processing activities. This exemption is
  123  not forfeited by moving farm equipment between farms or forests.
  124  However, this exemption shall not be allowed unless the
  125  purchaser, renter, or lessee signs a certificate stating that
  126  the farm equipment is to be used exclusively on a farm or in a
  127  forest for agricultural production or for fire prevention and
  128  suppression, as required by this subsection. Possession by a
  129  seller, lessor, or other dealer of a written certification by
  130  the purchaser, renter, or lessee certifying the purchaser’s,
  131  renter’s, or lessee’s entitlement to an exemption permitted by
  132  this subsection relieves the seller from the responsibility of
  133  collecting the tax on the nontaxable amounts, and the department
  134  shall look solely to the purchaser for recovery of such tax if
  135  it determines that the purchaser was not entitled to the
  136  exemption.
  137         Section 3. Section 373.4591, Florida Statutes, is amended
  138  to read:
  139         373.4591 Improvements on private agricultural lands.—The
  140  Legislature encourages public-private partnerships to accomplish
  141  water storage and water quality improvements on private
  142  agricultural lands. When an agreement is entered into between a
  143  water management district or the department and a private
  144  landowner to establish such a partnership, a baseline condition
  145  determining the extent of wetlands and other surface waters on
  146  the property shall be established and documented in the
  147  agreement before improvements are constructed. When an agreement
  148  is entered into between the Department of Agriculture and
  149  Consumer Services and a private landowner to implement best
  150  management practices pursuant to s. 403.067(7)(c), a baseline
  151  condition determining the extent of wetlands and other surface
  152  waters on the property may be established at the option and
  153  expense of the private landowner and documented in the agreement
  154  before improvements are constructed. The Department of
  155  Agriculture and Consumer Services shall submit the landowner’s
  156  proposed baseline condition documentation to the lead agency for
  157  review and approval, and the agency shall make every effort to
  158  complete the review within 45 days. The Department of
  159  Agriculture and Consumer Services, the department, and the water
  160  management districts shall coordinate on a process for reviewing
  161  such requests. The determination for the baseline condition
  162  shall be conducted using the methods set forth in the rules
  163  adopted pursuant to s. 373.421. The baseline condition
  164  documented in the agreement shall be considered the extent of
  165  wetlands and other surface waters on the property for the
  166  purpose of regulation under this chapter for the duration of the
  167  agreement and after its expiration.
  168         Section 4. This act shall take effect July 1, 2014.