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applicable law. The applicable governmental body or agency or the. Governor shall notify the <br />property appraiser in writing of any executive order, ordinance, regulation, resolution, or <br />proclamation it adopts imposing any such limitation, regulation, or moratorium; <br />(3) <br />(4) <br />(5) <br />(6) <br />(7) <br />The location of said property; <br />The quantity or size of said property; <br />The cost of said property and the present replacement value of any improvements thereon; <br />The condition of said property; <br />The income from said property; and <br />(8) The net proceeds of the sale of the property, as received by the seller, after deduction of all <br />of the usual and reasonable fees and costs of the sale, including the costs and expenses of <br />financing, and allowance for unconventional or atypical terms of financing arrangements. When <br />the net proceeds of the sale of any property are utilized, directly or indirectly, in the <br />determination of just valuation of realty of the sold parcel or any other parcel under the <br />provisions of this section, the property appraiser, for the purposes of such determination, shall <br />exclude any portion of such net proceeds attributable to payments for household furnishings or <br />other items of personal property. <br />APPLICABLE and RELEVANT CASE LAW: See below in 51a Fla. Jur 2d Taxation <br />Section 847, and Section 848 respectively and the case law associated with that documentary <br />evidence. <br />PERSUASIVE CASE LAW: In the Matter of the Protest of Chitwood, Jonathan W. & Tricia <br />K., for the Year 2009 in Miami County Kansas, Docket No. 2010 -8536 -PR (2010) submitted as <br />part of the evidence packet from Petitioner. <br />O'IHI R APPLICABLE DOCUMENTARY EVIDENCE: 51a Fla. Jur 2d Taxation Section <br />847. This evidence speaks to Florida Statutes 193.461 and the assessment and the classification <br />of agricultural lands and was admitted into evidence by the Petitioners without the objection of <br />the Property Appraiser: <br />1. Requires "good faith agricultural use." <br />2. The primary legislative purpose is to encourage continued agricultural use by assisting a <br />farmer -owner to make a reasonable profit from such use; <br />3. Speaks to the Florida Supreme Court stating that "use of the land is still the guidepost" in <br />classifying the land; <br />4. Speaks to "other specifically enumerated factors relative to use may also be considered." <br />7 <br />- 46 - <br />