18778538, 12D-5.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 18778538

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS

Overview

RULE:

12D-5.002	Purchase Price Paid as a Factor in Determining Agricultural Classification (Repealed)
12D-5.004	Applicability of Other Factors to Classification of Agricultural Lands

PURPOSE:

The purpose of the proposed repeal of Rule 12D-5.002, F.A.C., and the proposed amendments to Rule 12D-5.004, F.A.C., is to implement the provisions of Chapter 2013-95, Laws of Florida. The effect of these proposed rule repeals and revisions is to provide property appraisers with updated provisions for administering the agricultural classification granted by Florida law.

SUBJECT:

The subject of these rules is the procedures property appraisers use to determine if property qualifies for an agricultural classification.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

193.461, 195.032 FS.

PRINT PUBLISH DATE:

3/27/2017 Vol. 43/59

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 193.461, 195.032 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://www.flrules.org/gateway/ruleno.asp?id=12D-5.002&PDate=3/27/2017&Section=1

REFERENCE MATERIALS:

No reference(s).

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