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fide forestry operation should not be denied an agricultural classification merely because the land would be worth more in some other capacity." 7. However, a profit motive may be a factor that can be considered. 8. That profit motive does not necessarily mean that a profit need immediately be sought on the total investment (the purchase price on the land.) 9. The purchase price may well have contemplated that the land is to be held for speculation or for a future nonagricultural use. 10. But Statute 193.461 obviously permits this as long as the land, or at least some of the land, is nevertheless presently put to a bona fide commercial agricultural use. 11. A potential profit to be made solely from the claimed commercial agricultural use may indeed only sustain the agricultural use itself. 12. And agricultural use of land may stand on its own feet insofar as entitlement to a "Greenbelt" classification and the argument that the economic factors like a reasonable return on the overall purchase price for the entire tract must outweigh actual physical use factors is without merit. 13. Property appraisers and in turn the courts are well equipped to separate truth from sham on issues of bona fides in such agricultural use and the extent thereof, giving due regard to the statutory criteria. 51a Fla. Jur 2d Taxation Section 848 also cites the following case law for reference for the publication and also for reference for the Special Magistrate: Wilkinson v. Kirby, 654 So.2d 194 (Fla. 2d DCA 1995); Fisher v. Schooley, 371 So. 2d 496 (Fla. 2d DCA 1979); Department of Revenue v. Goembel, 382 So.2d 783 (Fla. 5th DCA 1980); Aitken v. Markham, 595 So.2d 159 (Fla. 4th DCA 1992); Roden v. K & K Land Management, Inc. 368 So. 2d 588 (Fla. 1978); Greenwood v. Oates 251 So.2d 665 (Fla. 1971); Love PGI Partners, LP v. Schultz, 706 So.2d 887 (Fla. 5th DCA 1998), decision approved, 731 So.2d 1270 (Fla. 1978); Straughn v. K&K Land Management, Inc. 347 So.2d 724 (Fla.2d DCA 1977) judgment affirmed, 368 So.2d 588 (Fla. 1978). THE ISSUE BEFORE THIS SPECIAL MAGISTRATE IN THIS "SECOND HEARING": The denial of Agricultural Classification of Lands as per Florida Statute 193.461 also commonly known as the "Greenbelt Law" and or the "Greenbelt Agricultural Classification." The issue before the Special Magistrate is the issue of whether or not the predominant use of the parcel/property at issue before the Special Magistrate qualified for the exemption that the Petitioner is seeking. The Petitioner is seeking an Agricultural Classification status as to the use of property (properties) in the instant matter at issue as per Florida Statutes 193.461 and Florida 9 - 48 -