(1) For purposes of ad valorem taxation, and applying to the 2018 tax roll only, tangible personal property owned and operated by a citrus fruit packing or processing facility is deemed to have a market value no greater than its value for salvage, provided the tangible personal property is no longer used in the operation of the facility due to the effects of Hurricane Irma or to citrus greening.
(2) As used in this section, the term “citrus” has the same meaning as provided in s. 581.011(7).
History.—s. 10, ch. 2018-118.
Structure Florida Statutes
Title XIV - Taxation and Finance
Part II - Special Classes of Property (Ss. 193.441-193.703)
193.441 - Legislative intent; findings and declaration.
193.451 - Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability.
193.4517 - Assessment of agricultural equipment rendered unable to be used due to Hurricane Michael.
193.4613 - Agricultural lands used in production of aquaculture; assessment.
193.4615 - Assessment of obsolete agricultural equipment.
193.462 - Agricultural lands; annual application process; extenuating circumstances; waivers.
193.481 - Assessment of mineral, oil, gas, and other subsurface rights.
193.621 - Assessment of pollution control devices.
193.623 - Assessment of building renovations for accessibility to the physically handicapped.
193.624 - Assessment of renewable energy source devices.
193.625 - High-water recharge lands; classification and assessment.
193.703 - Reduction in assessment for living quarters of parents or grandparents.