Florida Senate - 2022 SB 404 By Senator Rodriguez 39-00627A-22 2022404__ 1 A bill to be entitled 2 An act relating to aquaculture land valuation; 3 amending s. 193.461, F.S.; specifying the methodology 4 for the assessment of structures and equipment located 5 on property used in producing aquacultural products; 6 providing an effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1. Paragraph (c) of subsection (6) of section 11 193.461, Florida Statutes, is amended to read: 12 193.461 Agricultural lands; classification and assessment; 13 mandated eradication or quarantine program; natural disasters.— 14 (6) 15 (c)1. For purposes of the income methodology approach to 16 assessment of property used for agricultural purposes, 17 irrigation systems, including pumps and motors, physically 18 attached to the land shall be considered a part of the average 19 yields per acre and shall have no separately assessable 20 contributory value. 21 2. Litter containment structures located on producing 22 poultry farms and animal waste nutrient containment structures 23 located on producing dairy farms shall be assessed by the 24 methodology described in subparagraph 1. 25 3. Structures or improvements used in horticultural 26 production for frost or freeze protection, which are consistent 27 with the interim measures or best management practices adopted 28 by the Department of Agriculture and Consumer Services pursuant 29 to s. 570.93 or s. 403.067(7)(c), shall be assessed by the 30 methodology described in subparagraph 1. 31 4. Screened enclosed structures used in horticultural 32 production for protection from pests and diseases or to comply 33 with state or federal eradication or compliance agreements shall 34 be assessed by the methodology described in subparagraph 1. 35 5. For purposes of the income methodology approach to 36 assessment of land used in the production of aquacultural 37 products, structures and equipment located on the property used 38 for producing aquacultural products are considered a part of the 39 average yields per acre and have no separately assessable 40 contributory value. 41 Section 2. This act shall take effect July 1, 2022.