Florida Senate - 2022 COMMITTEE AMENDMENT Bill No. SB 404 Ì665976aÎ665976 LEGISLATIVE ACTION Senate . House . . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Agriculture (Rodriguez) recommended the following: 1 Senate Amendment (with title amendment) 2 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’soperation. 55 Section 4. This act shall take effect January 1, 2023. 56 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.