Florida Statutes Part II - Special Classes Of Property (Ss. 193.441-193.703)
- 193.441 - Legislative Intent; Findings And Declaration.
(1) For the purposes of assessment roll preparation and recordkeeping, it is the legislative intent that any assessment for tax purposes which is less than the...
- 193.451 - Annual Growing Of Agricultural Crops, Nonbearing Fruit Trees, Nursery Stock; Taxability.
(1) Growing annual agricultural crops, nonbearing fruit trees, nursery stock, and aquacultural crops, regardless of the growing methods, shall be considered as having no ascertainable value...
- 193.461 - Agricultural Lands; Classification And Assessment; Mandated Eradication Or Quarantine Program.
(1) The property appraiser shall, on an annual basis, classify for assessment purposes all lands within the county as either agricultural or nonagricultural.(2) Any landowner whose land...
- 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...
- 193.462 - Agricultural Lands; Annual Application Process; Extenuating Circumstances; Waivers.
(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...
- 193.481 - Assessment Of Mineral, Oil, Gas, And Other Subsurface Rights.
(1) Whenever the mineral, oil, gas, and other subsurface rights in or to real property in this state shall have been sold or otherwise transferred by...
- 193.501 - Assessment Of Lands Subject To A Conservation Easement, Environmentally Endangered Lands, Or Lands Used For Outdoor Recreational Or Park Purposes When Land Development Rights Have Been Conveyed Or Conservation Restrictions Have Been Covenanted.
(1) The owner or owners in fee of any land subject to a conservation easement as described in s. 704.06; land qualified as environmentally endangered pursuant...
- 193.503 - Classification And Assessment Of Historic Property Used For Commercial Or Certain Nonprofit Purposes.
(1) Pursuant to s. 4(e), Art. VII of the State Constitution, the board of county commissioners of a county or the governing authority of a municipality...
- 193.505 - Assessment Of Historically Significant Property When Development Rights Have Been Conveyed Or Historic Preservation Restrictions Have Been Covenanted.
(1) The owner or owners in fee of any improved real property qualified as historically significant pursuant to paragraph (6)(a), and so designated by formal resolution...
- 193.621 - Assessment Of Pollution Control Devices.
(1) If it becomes necessary for any person, firm or corporation owning or operating a manufacturing or industrial plant or installation to construct or install a...
- 193.623 - Assessment Of Building Renovations For Accessibility To The Physically Handicapped.
Any taxpayer who renovates an existing building or facility owned by such taxpayer in order to permit physically handicapped persons to enter and leave such...
- 193.624 - Assessment Of Residential Property.
(1) As used in this section, the term “renewable energy source device” means any of the following equipment that collects, transmits, stores, or uses solar energy,...
- 193.625 - High-water Recharge Lands; Classification And Assessment.
(1) Notwithstanding the provisions of s. 193.461, the property appraiser shall annually classify for assessment purposes all lands within a county choosing to have a high-water...
- 193.6255 - Applicability Of Duties Of Property Appraisers And Clerks Of The Court Pursuant To High-water Recharge Areas.
The amendments to ss. 193.625 and 194.037 by this act, insofar as they impose duties on property appraisers and on clerks of the court, apply...
- 193.703 - Reduction In Assessment For Living Quarters Of Parents Or Grandparents.
(1) In accordance with s. 4(f), Art. VII of the State Constitution, a county may provide for a reduction in the assessed value of homestead property...
Last modified: September 23, 2016