Florida Senate - 2022 CS for SB 404 By the Committee on Agriculture; and Senator Rodriguez 575-02928-22 2022404c1 1 A bill to be entitled 2 An act relating to aquaculture; creating s. 193.4611, 3 F.S.; defining the terms “aquaculture” and 4 “aquaculture products”; providing for the assessment 5 of land used in the production of aquaculture based 6 solely on its use; requiring a property appraiser to 7 use a specified assessment methodology; providing 8 construction; requiring property to be assessed for a 9 certain period of time using a certain assessment 10 methodology; authorizing the property appraiser to 11 require property owners to annually submit audited 12 financial statements; requiring land to be assessed 13 using a specified methodology under certain 14 circumstances; providing applicability; amending s. 15 597.003, F.S.; revising the authority of the 16 Department of Agriculture and Consumer Services to 17 revoke aquaculture certificates of registration to 18 apply to facilities, rather than entities; providing 19 an effective date. 20 21 Be It Enacted by the Legislature of the State of Florida: 22 23 Section 1. Section 193.4611, Florida Statutes, is created 24 to read: 25 193.4611 Agricultural lands; aquaculture assessment.— 26 (1) For purposes of this section, the terms “aquaculture” 27 and “aquaculture products” have the same meanings as in s. 28 597.0015. 29 (2)(a) When proper application for agricultural assessment 30 has been made and granted pursuant to s. 193.461, and the 31 property owner requests assessment pursuant to this section, the 32 assessment of land used in the production of aquaculture 33 products shall be based solely on its agricultural use, 34 consistent with the use factors specified in s. 193.461(6)(a), 35 and assessed pursuant to paragraph (c). 36 (b) Notwithstanding any provision relating to annual 37 assessment found in s. 192.042, the property appraiser shall 38 rely on 5-year moving average data when using the income 39 methodology approach in an assessment of property pursuant to 40 this section. 41 (c) For purposes of the income methodology approach to the 42 assessment of land used in the production of aquaculture 43 products, structures and equipment located on the property used 44 for producing aquaculture products are considered a part of the 45 average yield per acre and have no separately assessable 46 contributory value. 47 (d) Once a request for assessment under this section is 48 granted, the property must be assessed as provided in this 49 section for 10 years unless the ownership or use of the property 50 changes. The property appraiser may not require annual 51 application. The property appraiser may require the property 52 owner to annually submit audited financial statements. 53 (e) When proper application for agricultural assessment has 54 not been made, the land shall be assessed as provided in s. 55 193.011. 56 Section 2. Section 193.4611, Florida Statutes, as created 57 by this act, applies to assessments made on or after January 1, 58 2023. 59 Section 3. Paragraph (a) of subsection (1) of section 60 597.003, Florida Statutes, is amended to read: 61 597.003 Powers and duties of Department of Agriculture and 62 Consumer Services.— 63 (1) The department is hereby designated as the lead agency 64 in encouraging the development of aquaculture in the state and 65 shall have and exercise the following functions, powers, and 66 duties with regard to aquaculture: 67 (a) Issue or deny aquaculture certificates that identify 68 aquaculture producers and aquaculture products, and collect all 69 related fees. The department may revoke an aquaculture 70 certificate of registration issued pursuant to s. 597.004 upon a 71 finding that aquaculture is not the primary purpose of the 72 certified facility’s
entity’soperation. 73 Section 4. This act shall take effect January 1, 2023.