Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-5 - AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS
Section 12D-5.004 - Applicability of Other Factors to Classification of Agricultural Lands
Universal Citation: FL Admin Code R 12D-5.004
Current through Reg. 50, No. 187; September 24, 2024
(1) Other factors enumerated by the court in Greenwood v. Oates, 251 So. 2d 665 (Fla. 1971), which the property appraiser may consider, but to which he is not limited, are:
(a) Opinions of appropriate experts in the
fields;
(b) Business or occupation
of owner; (Note that this cannot be considered over and above, or to the
exclusion of, the actual use of the property.) (See AGO 70-123.)
(c) The nature of the terrain of the
property;
(d) Economic
merchantability of the agricultural product; and,
(e) The reasonably attainable economic
salability of the product within a reasonable future time for the particular
agricultural product.
(2) Other factors that are recommended to be considered are:
(a) Zoning (other then Section
193.461, F.S.), applicable to
the land;
(b) General character of
the neighborhood;
(c) Use of
adjacent properties;
(d) Proximity
of subject properties to a metropolitan area and services;
(e) Principal domicile of the owner and
family;
(f) Date of
acquisition;
(g) Agricultural
experience of the person conducting agricultural operations;
(h) Participation in governmental or private
agricultural programs or activities;
(i) Amount of harvest for each
crop;
(j) Gross sales from the
agricultural operation;
(k) Months
of hired labor; and,
(l) Inventory
of buildings and machinery and the condition of the same.
(3) A minimum acreage cannot be required for agricultural assessment in determining whether the use of the land for agricultural purposes is bona fide.
Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461, 213.05 FS.
New 10-12-76, Amended 11-10-77, Formerly 12D-5.04, Amended 11-1-12.
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