HB 149 2022
CODING: Words stricken are deletions; words underlined are additions.
hb0149-00
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F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
A bill to be entitled 1
An act relating to aquaculture land valuation; 2
amending s. 193.461, F.S.; requiring structures and 3
equipment used in the production of aquaculture 4
products to be assessed a specified way when the land 5
is assessed using the income methodology approach; 6
providing an effective date. 7
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Be It Enacted by the Legislature of the State of Florida: 9
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Section 1. Paragraph (c) of subsection (6) of section 11
193.461, Florida Statutes, is amended to read: 12
193.461 Agricultural lands; classification and assessment; 13
mandated eradication or quarantine program; natural disasters. — 14
(6) 15
(c)1. For purposes of the income methodology approach to 16
assessment of property used for ag ricultural purposes, 17
irrigation systems, including pumps and motors, physically 18
attached to the land shall be considered a part of the average 19
yields per acre and shall have no separately assessable 20
contributory value. 21
2. Litter containment structures lo cated on producing 22
poultry farms and animal waste nutrient containment structures 23
located on producing dairy farms shall be assessed by the 24
methodology described in subparagraph 1. 25
HB 149 2022
CODING: Words stricken are deletions; words underlined are additions.
hb0149-00
Page 2 of 2
F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
3. Structures or improvements used in horticultural 26
production for frost or freeze protection, which are consistent 27
with the interim measures or best management practices adopted 28
by the Department of Agriculture and Consumer Services pursuant 29
to s. 570.93 or s. 403.067(7)(c), shall be assessed by the 30
methodology described in su bparagraph 1. 31
4. Screened enclosed structures used in horticultural 32
production for protection from pests and diseases or to comply 33
with state or federal eradication or compliance agreements shall 34
be assessed by the methodology described in subparagraph 1 . 35
5. For purposes of the income methodology approach to 36
assessment of land used in the production of aquaculture 37
products, structures and equipment are considered a part of the 38
average yields per acre and have no separately assessable 39
contributory value. 40
Section 2. This act shall take effect July 1, 2022. 41