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Senator Haridopolos moved the following amendment:

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     Senate Amendment (with directory and title amendments)

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     Between  line(s) 29 and 30

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and insert: Section 1.  Paragraph (c) of subsection (4) of

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section 193.155, Florida Statutes, is amended to read:

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     193.155  Homestead assessments.--Homestead property shall be

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assessed at just value as of January 1, 1994. Property receiving

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the homestead exemption after January 1, 1994, shall be assessed

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at just value as of January 1 of the year in which the property

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receives the exemption unless the provisions of subsection (8)

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apply.

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     (4)

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     (c)  Changes, additions, or improvements that replace all or

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a portion of real property that was damaged or destroyed by

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misfortune or calamity shall be assessed upon substantial

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completion as if such damage or destruction had not occurred and

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in accordance with paragraph (b) if the owner of such property:

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     1. Was permanently residing on such property or

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improvements were under construction and subject to completion

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prior to January 1 of the year when the damage or destruction

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occurred.;

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     2.  Was not entitled to receive homestead exemption on such

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property as of January 1 of that year.; and

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     3.  Applies for and receives homestead exemption on such

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property the year following the completion of improvements made

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in compliance with paragraph (b) year.

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     Section 2.  Paragraph (b) of subsection (3) of section

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193.461, Florida Statutes, is amended to read:

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     193.461  Agricultural lands; classification and assessment;

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mandated eradication or quarantine program.--

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     (3)

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     (b)  Subject to the restrictions set out in this section,

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only lands which are used primarily for bona fide agricultural

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purposes shall be classified agricultural. "Bona fide

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agricultural purposes" means good faith commercial agricultural

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use of the land. In determining whether the use of the land for

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agricultural purposes is bona fide, the following factors may be

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taken into consideration:

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     1. The length of time the land has been so used. utilized;

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     2. Whether the use has been continuous.;

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     3. The purchase price paid.;

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     4. Size, as it relates to specific agricultural use, but in

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no event shall a minimum acreage be required for agricultural

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assessment.;

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     5.  Whether an indicated effort has been made to care

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sufficiently and adequately for the land in accordance with

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accepted commercial agricultural practices, including, without

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limitation, fertilizing, liming, tilling, mowing, reforesting,

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and other accepted agricultural practices.;

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     6.  Whether such land is under lease and, if so, the

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effective length, terms, and conditions of the lease.; and

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     7.  Such other factors as may from time to time become

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applicable.

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================ T I T L E  A M E N D M E N T ================

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And the title is amended as follows:

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     Delete line(s) 2

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and insert:

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.. An act relating to ad valorem taxation; amending s.

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193.155, F.S.; revising the assessment of homestead

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property damaged or destroyed by misfortune or calamity;

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amending s. 193.461, F.S.; revising criteria for

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classifying agricultural lands; amending s..

4/30/2008  10:30:00 AM     FT.26.09208