(1) For purposes of granting an agricultural classification for January 1, 2003, the term “extenuating circumstances,” as used in s. 193.461(3)(a), includes the failure of a property owner in a county that waived the annual application process to return the agricultural classification form or card, which return was required by operation of s. 193.461(3)(e), as created by chapter 2002-18, Laws of Florida.
(2) Any waiver of the annual application granted under s. 193.461(3)(a), which is in effect on December 31, 2002, shall remain in full force and effect until subsequently revoked as provided by s. 193.461(3)(a).
History.—s. 3, ch. 2003-162; s. 44, ch. 2003-254.
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.