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’s operation.
   73         Section 4. This act shall take effect January 1, 2023.