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2022 Florida Statutes (Including 2022C, 2022D, 2022A, and 2023B)
SECTION 4615
Assessment of obsolete agricultural equipment.
Assessment of obsolete agricultural equipment.
193.4615 Assessment of obsolete agricultural equipment.—For purposes of ad valorem property taxation, agricultural equipment that is located on property classified as agricultural under s. 193.461 and that is no longer usable for its intended purpose shall be deemed to have a market value no greater than its value for salvage.
History.—s. 16, ch. 2006-289; s. 32, ch. 2019-3.