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.
    8  Be It Enacted by the Legislature of the State of Florida:
   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.