Florida Senate - 2022                        COMMITTEE AMENDMENT
       Bill No. SB 404
                              LEGISLATIVE ACTION                        
                    Senate             .             House              

       The Committee on Agriculture (Rodriguez) recommended the
    1         Senate Amendment (with title amendment)
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 193.4611, Florida Statutes, is created
    6  to read:
    7         193.4611 Agricultural lands; aquaculture assessment.—
    8         (1)For purposes of this section, the terms “aquaculture”
    9  and “aquaculture products” have the same meanings as in s.
   10  597.0015.
   11         (2)(a) When proper application for agricultural assessment
   12  has been made and granted pursuant to s. 193.461, and the
   13  property owner requests assessment pursuant to this section, the
   14  assessment of land used in the production of aquaculture
   15  products shall be based solely on its agricultural use,
   16  consistent with the use factors specified in s. 193.461(6)(a),
   17  and assessed pursuant to paragraph (b).
   18         (b) Notwithstanding any provision relating to annual
   19  assessment found in s. 192.042, the property appraiser shall
   20  rely on 5-year moving average data when using the income
   21  methodology approach in an assessment of property pursuant to
   22  this section.
   23         (c) For purposes of the income methodology approach to the
   24  assessment of land used in the production of aquaculture
   25  products, structures and equipment located on the property used
   26  for producing aquaculture products are considered a part of the
   27  average yield per acre and have no separately assessable
   28  contributory value.
   29         (d)Once a request for assessment under this section is
   30  granted, the property must be assessed as provided in this
   31  section for 10 years unless the ownership or use of the property
   32  changes. The property appraiser may not require annual
   33  application. The property appraiser may require the property
   34  owner to annually submit audited financial statements.
   35         (e)When proper application for agricultural assessment has
   36  not been made, the land shall be assessed as provided in s.
   37  193.011.
   38         Section 2. Section 193.4611, Florida Statutes, as created
   39  by this act, applies to assessments made on or after January 1,
   40  2023.
   41         Section 3. Paragraph (a) of subsection (1) of section
   42  597.003, Florida Statutes, is amended to read:
   43         597.003 Powers and duties of Department of Agriculture and
   44  Consumer Services.—
   45         (1) The department is hereby designated as the lead agency
   46  in encouraging the development of aquaculture in the state and
   47  shall have and exercise the following functions, powers, and
   48  duties with regard to aquaculture:
   49         (a) Issue or deny aquaculture certificates that identify
   50  aquaculture producers and aquaculture products, and collect all
   51  related fees. The department may revoke an aquaculture
   52  certificate of registration issued pursuant to s. 597.004 upon a
   53  finding that aquaculture is not the primary purpose of the
   54  certified facility’s entity’s operation.
   55         Section 4. This act shall take effect January 1, 2023.
   57  ================= T I T L E  A M E N D M E N T ================
   58  And the title is amended as follows:
   59         Delete everything before the enacting clause
   60  and insert:
   61                        A bill to be entitled                      
   62         An act relating to aquaculture; creating s. 193.4611,
   63         F.S.; defining the terms “aquaculture” and
   64         “aquaculture products”; providing for the assessment
   65         of land used in the production of aquaculture based
   66         solely on its use; requiring a property appraiser to
   67         use a specified assessment methodology; providing
   68         construction; requiring property to be assessed for a
   69         certain period of time using a certain assessment
   70         methodology; authorizing the property appraiser to
   71         require property owners to annually submit audited
   72         financial statements; requiring land to be assessed
   73         using a specified methodology under certain
   74         circumstances; providing applicability; amending s.
   75         597.003, F.S.; revising the authority of the
   76         Department of Agriculture and Consumer Services to
   77         revoke aquaculture certificates of registration to
   78         apply to facilities, rather than entities; providing
   79         an effective date.