HOUSE AMENDMENT Bill No. HB 1075 CS
1	CHAMBER ACTION
2	Senate House
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12	Representative Baxley offered the following:
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14	Amendment (with directory and title amendments)
15	Between line(s) 75 and 76, and insert:
16	Section 2. Subsection (3) of section 193.461, Florida
17	Statutes, is amended to read:
18	193.461 Agricultural lands; classification and assessment;
19	mandated eradication or quarantine program.--
20	(3)(a) No lands shall be classified as agricultural lands
21	unless a return is filed on or before March 1 of each year. The
22	property appraiser, before so classifying such lands, may
23	require the taxpayer or the taxpayer's representative to furnish
24	the property appraiser such information as may reasonably be
25	required to establish that such lands were actually used for a
26	bona fide agricultural purpose. Failure to make timely
27	application by March 1 shall constitute a waiver for 1 year of
28	the privilege herein granted for agricultural assessment.
29	However, an applicant who is qualified to receive an
30	agricultural classification who fails to file an application by
31	March 1 may file an application for the classification and may
32	file, pursuant to s. 194.011(3), a petition with the value
33	adjustment board requesting that the classification be granted.
34	The petition may be filed at any time during the taxable year on
35	or before the 25th day following the mailing of the notice by
36	the property appraiser as provided in s. 194.011(1).
37	Notwithstanding the provisions of s. 194.013, the applicant must
38	pay a nonrefundable fee of $15 upon filing the petition. Upon
39	reviewing the petition, if the person is qualified to receive
40	the classification and demonstrates particular extenuating
41	circumstances judged by the property appraiser or the value
42	adjustment board to warrant granting the classification, the
43	property appraiser or the value adjustment board may grant the
44	classification. The owner of land that was classified
45	agricultural in the previous year and whose ownership or use has
46	not changed may reapply on a short form as provided by the
47	department. The lessee of property may make original application
48	or reapply using the short form if the lease, or an affidavit
49	executed by the owner, provides that the lessee is empowered to
50	make application for the agricultural classification on behalf
51	of the owner and a copy of the lease or affidavit accompanies
52	the application. A county may, at the request of the property
53	appraiser and by a majority vote of its governing body, waive
54	the requirement that an annual application or statement be made
55	for classification of property within the county after an
56	initial application is made and the classification granted by
57	the property appraiser. Such waiver may be revoked by the county
58	by majority vote of its governing body.
59	(b) Subject to the restrictions set out in this section,
60	only lands which are used primarily for bona fide agricultural
61	purposes shall be classified agricultural. "Bona fide
62	agricultural purposes" means good faith commercial agricultural
63	use of the land. In determining whether the use of the land for
64	agricultural purposes is bona fide, the following factors may be
65	taken into consideration:
66	1. The length of time the land has been so utilized;
67	2. Whether the use has been continuous;
68	3. The purchase price paid;
69	4. Size, as it relates to specific agricultural use;
70	5. Whether an indicated effort has been made to care
71	sufficiently and adequately for the land in accordance with
72	accepted commercial agricultural practices, including, without
73	limitation, fertilizing, liming, tilling, mowing, reforesting,
74	and other accepted agricultural practices;
75	6. Whether such land is under lease and, if so, the
76	effective length, terms, and conditions of the lease; and
77	7. Such other factors as may from time to time become
78	applicable.
79	(c) The maintenance of a dwelling on part of the lands
80	used for agricultural purposes shall not in itself preclude an
81	agricultural classification.
82	(d) When property receiving an agricultural classification
83	contains a residence under the same ownership, the portion of
84	the property consisting of the residence and curtilage must be
85	assessed separately, pursuant to s. 193.011, to qualify for the
86	assessment limitation set forth in s. 193.155. The remaining
87	property may be classified under the provisions of paragraphs
88	(a) and (b).
89	(e) Notwithstanding the provisions of paragraph (a), land
90	that has received an agricultural classification from the
91	property appraiser, the value adjustment board,or a court of
92	competent jurisdiction pursuant to this section is entitled to
93	receive such classification in any subsequent year until such
94	agricultural use of the land is abandoned or discontinued, the
95	land is diverted to a nonagricultural use, or the land is
96	reclassified as nonagricultural pursuant to subsection (4). The
97	property appraiser must, no later than January 3115of each
98	year, provide notice to the owner of land that was classified
99	agricultural in the previous year informing the owner of the
100	requirements of this paragraph and requiring the owner to
101	certify that neither the ownership nor the use of the land has
102	changed. The department shall, by administrative rule, prescribe
103	the form of the notice to be used by the property appraiser
104	under this paragraph. In a county that has waived the
105	requirement that an annual application or statement be made for
106	classification of property pursuant to paragraph (a), the county
107	may, by a majority vote of its governing board, waive the notice
108	and certification requirement of this paragraph and shall
109	provide the property owner with the same notification provided
110	to owners of land granted agricultural classification by the
111	property appraiser. Such waiver may be revoked by the county by
112	majority vote of its governing body.However,This paragraph
113	does not apply to any property if the agricultural
114	classification of that property is the subject of current
115	litigation.
116	Section 3. For purposes of granting the agricultural
117	classification for January 1, 2003, the term "extenuating
118	circumstances" as used in s. 193.461(3)(a), Florida Statutes,
119	includes the failure of a property owner in a county that waived
120	the annual application process to return the agricultural
121	classification form or card which return was required by
122	operation of s. 193.461(3)(e), Florida Statutes, as created by
123	chapter 2002-18, Laws of Florida. Any waiver of the annual
124	application granted under s. 193.461(3)(e), Florida Statutes,
125	and in effect as of December 31, 2002, shall remain in full
126	force and effect unless subsequently revoked as provided in this
127	act.
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129	================= T I T L E A M E N D M E N T =================
130	Remove line(s) 25, and insert:
131	county; amending s. 193.461, F.S.; revising provisions for
132	classification of land as agricultural use; defining the
133	term "extenuating circumstances" for purposes of such
134	classification; providing for continuance of certain
135	waivers; providing an effective date.