19013763, 12D-5.002 - Florida Administrative Rules, Law, Code, Register

Home

Florida Department of State and Division of Library and Information Services

Notice: 19013763

Notice of Proposed Rule

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12D-5.002	Purchase Price Paid as a Factor in Determining Agricultural Classification (Repealed)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 the proposed rule repeal and revisions is to provide property appraisers with updated procedures for administering the agricultural classification under Florida law.

SUMMARY:

These rules provide procedures property appraisers use to determine if property qualifies for an agricultural classification. Legislation in 2013 repealed the statutory provision that Rule 12D-5.002, F.A.C., implements. The amendment to Rule 12D-5.004, F.A.C., deletes the other method factors, other than zoning, property appraisers use in determining agricultural land purposes.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

193.461, 195.032 FS.

PRINT PUBLISH DATE:

5/24/2017 Vol. 43/101

COMMENTS:

From 5/24/2017 To 6/14/2017 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

Under Florida law, E-mail addresses are public records. If you do not want your E-mail address released in response to a public records request, do not send electronic mail to this entity. Instead, contact this office by phone or in writing.