| 16 | | - | creating s. 193.4613, F.S.; defining terms; providing 3 |
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| 17 | | - | for the assessment of land used in the production of 4 |
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| 18 | | - | aquaculture to be based solely on its agricultural 5 |
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| 19 | | - | use; providing assessment methodology; requiring 6 |
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| 20 | | - | property to be assessed for a certain period of time 7 |
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| 21 | | - | using a specified assessment methodology; authorizing 8 |
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| 22 | | - | the property appraiser to require audited financi al 9 |
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| 23 | | - | statements; providing applicability; providing an 10 |
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| 24 | | - | effective date. 11 |
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| 25 | | - | 12 |
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| 26 | | - | Be It Enacted by the Legislature of the State of Florida: 13 |
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| 27 | | - | 14 |
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| 28 | | - | Section 1. Section 193.4613, Florida Statutes, is created 15 |
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| 29 | | - | to read: 16 |
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| 30 | | - | 193.4613 Agricultural lands used in production of 17 |
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| 31 | | - | aquaculture; assessment. — 18 |
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| 32 | | - | (1) For purposes of this section, the terms "aquaculture" 19 |
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| 33 | | - | and "aquaculture products" have the same meanings as in s. 20 |
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| 34 | | - | 597.0015. 21 |
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| 35 | | - | (2)(a) When proper application for agricultural assessment 22 |
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| 36 | | - | has been made and granted pursuant to s . 193.461, and the 23 |
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| 37 | | - | property owner requests assessment pursuant to this section, the 24 |
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| 38 | | - | assessment of land used in the production of aquaculture 25 |
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| 16 | + | amending s. 193.461, F.S.; requiring structures and 3 |
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| 17 | + | equipment used in the production of aquaculture 4 |
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| 18 | + | products to be assessed a specified way when the land 5 |
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| 19 | + | is assessed using the income methodology approach; 6 |
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| 20 | + | providing an effective date. 7 |
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| 21 | + | 8 |
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| 22 | + | Be It Enacted by the Legislature of the State of Florida: 9 |
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| 23 | + | 10 |
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| 24 | + | Section 1. Paragraph (c) of subsection (6) of section 11 |
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| 25 | + | 193.461, Florida Statutes, is amended to read: 12 |
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| 26 | + | 193.461 Agricultural lands; classification and assessment; 13 |
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| 27 | + | mandated eradication or quarantine program; natural disasters. — 14 |
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| 28 | + | (6) 15 |
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| 29 | + | (c)1. For purposes of the income methodology approach to 16 |
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| 30 | + | assessment of property used for ag ricultural purposes, 17 |
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| 31 | + | irrigation systems, including pumps and motors, physically 18 |
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| 32 | + | attached to the land shall be considered a part of the average 19 |
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| 33 | + | yields per acre and shall have no separately assessable 20 |
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| 34 | + | contributory value. 21 |
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| 35 | + | 2. Litter containment structures lo cated on producing 22 |
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| 36 | + | poultry farms and animal waste nutrient containment structures 23 |
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| 37 | + | located on producing dairy farms shall be assessed by the 24 |
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| 38 | + | methodology described in subparagraph 1. 25 |
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| 51 | | - | products shall be based solely on its agricultural use, 26 |
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| 52 | | - | consistent with the use factors specified in s. 193.461(6)( a), 27 |
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| 53 | | - | and assessed pursuant to paragraph (c). 28 |
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| 54 | | - | (b) Notwithstanding any provision relating to annual 29 |
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| 55 | | - | assessments in s. 192.042, the property appraiser shall rely on 30 |
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| 56 | | - | 5-year moving average data when utilizing the income methodology 31 |
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| 57 | | - | approach in assessing proper ty used for purposes under this 32 |
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| 58 | | - | section. 33 |
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| 59 | | - | (c) For purposes of the income methodology approach to the 34 |
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| 60 | | - | assessment of land used in the production of aquaculture 35 |
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| 61 | | - | products, structures and equipment located on the property used 36 |
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| 62 | | - | for producing aquaculture product s are considered a part of the 37 |
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| 63 | | - | average yield per acre and have no separately assessable 38 |
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| 64 | | - | contributory value. 39 |
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| 65 | | - | (d) If a request for assessment under this section is 40 |
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| 66 | | - | granted, the property must be assessed as provided in this 41 |
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| 67 | | - | section for 10 years unless the o wnership or use of the property 42 |
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| 68 | | - | changes. The property appraiser may not require annual 43 |
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| 69 | | - | application. The property appraiser may require the property 44 |
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| 70 | | - | owner to annually submit audited financial statements. 45 |
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| 71 | | - | (e) When proper application for agricultural assess ment 46 |
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| 72 | | - | has not been made, the land shall be assessed under the 47 |
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| 73 | | - | provisions of s. 193.011. 48 |
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| 74 | | - | Section 2. The provisions of this act apply to assessments 49 |
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| 75 | | - | made on or after January 1, 2023. 50 |
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| 76 | | - | |
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| 77 | | - | CS/HB 149 2022 |
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| 78 | | - | |
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| 79 | | - | |
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| 80 | | - | |
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| 81 | | - | CODING: Words stricken are deletions; words underlined are additions. |
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| 82 | | - | hb0149-01-c1 |
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| 83 | | - | Page 3 of 3 |
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| 84 | | - | 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 |
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| 85 | | - | |
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| 86 | | - | |
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| 87 | | - | |
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| 88 | | - | Section 3. This act shall take effect January 1, 2023. 51 |
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| 51 | + | 3. Structures or improvements used in horticultural 26 |
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| 52 | + | production for frost or freeze protection, which are consistent 27 |
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| 53 | + | with the interim measures or best management practices adopted 28 |
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| 54 | + | by the Department of Agriculture and Consumer Services pursuant 29 |
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| 55 | + | to s. 570.93 or s. 403.067(7)(c), shall be assessed by the 30 |
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| 56 | + | methodology described in su bparagraph 1. 31 |
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| 57 | + | 4. Screened enclosed structures used in horticultural 32 |
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| 58 | + | production for protection from pests and diseases or to comply 33 |
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| 59 | + | with state or federal eradication or compliance agreements shall 34 |
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| 60 | + | be assessed by the methodology described in subparagraph 1 . 35 |
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| 61 | + | 5. For purposes of the income methodology approach to 36 |
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| 62 | + | assessment of land used in the production of aquaculture 37 |
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| 63 | + | products, structures and equipment are considered a part of the 38 |
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| 64 | + | average yields per acre and have no separately assessable 39 |
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| 65 | + | contributory value. 40 |
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| 66 | + | Section 2. This act shall take effect July 1, 2022. 41 |
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