Court Opinions

State Laws

US Code

US Constitution

Florida Taxation And Finance Code Section 193.4615 - Assessments - Assessment of obsolete agricultural equipment.

Legal Research Home > Florida Lawyer > Taxation and Finance > Florida Taxation And Finance Code Section 193.4615 - Assessments - Assessment of obsolete agricultural equipment.

Title XIV   TAXATION AND FINANCE

Chapter 193   ASSESSMENTS

193.4615  Assessment of obsolete agricultural equipment.--

(1)  For purposes of ad valorem property taxation, agricultural equipment that is located on property classified as agricultural under s. 193.461 and that is no longer usable for its intended purpose shall be deemed to have a market value no greater than its value for salvage.

(2)  This section shall take effect January 1, 2007.

History.--s. 16, ch. 2006-289.

Last modified: November 21, 2006