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1. Land diverted from an agricultural to a nonagricultural use. <br />2. Land no longer being utilized for agricultural purposes. <br />3. Land that has been zoned to a nonagricultural use at the request of the owner subsequent to <br />the enactment of this law. <br />(b) The board of county commissioners may also reclassify lands classified as agricultural to <br />nonagricultural when there is contiguous urban or metropolitan development and the board of <br />county commissioners finds that the continued use of such lands for agricultural purposes will <br />act as a deterrent to the timely and orderly expansion of the community. <br />(c) Sale of land for a purchase price which is three or more times the agricultural assessment <br />placed on the land shall create a presumption that such land is not used primarily for bona fide <br />agricultural purposes. Upon a showing of special circumstances by the landowner demonstrating <br />that the land is to be continued in bona fide agriculture, this presumption may be rebutted. <br />(5) For the purpose of this section, "agricultural purposes" includes, but is not limited to, <br />horticulture; floriculture; viticulture; forestry; dairy; livestock; poultry; bee; pisciculture, when <br />the land is used principally for the production of tropical fish; aquaculture; sod farming; and all <br />forms of farm products and farm production. <br />(6)(a) In years in which proper application for agricultural assessment has been made and <br />granted pursuant to this section, the assessment of land shall be based solely on its agricultural <br />use. The property appraiser shall consider the following use factors only: <br />1. The quantity and size of the property; <br />2. The condition of the property; <br />3. The present market value of the property as agricultural land; <br />4. The income produced by the property; <br />5. The productivity of land in its present use; <br />6. The economic merchantability of the agricultural product; and <br />7. Such other agricultural factors as may from time to time become applicable, which are <br />reflective of the standard present practices of agricultural use and production. <br />(b) Notwithstanding any provision relating to annual assessment found in s. 192.042, the <br />property appraiser shall rely on 5 -year moving average data when utilizing the income <br />methodology approach in an assessment of property used for agricultural purposes. <br />5 <br />- 44 - <br />