11354255, 12D-5.004 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11354255

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Property Tax Oversight Program

Chapter:

AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS

Overview

RULE:

12D-5.004	Applicability of Other Factors to Classification of Agricultural Lands
12D-5.014	Conservation Easement, Environmentally Endangered or Outdoor Recreational or Park Property Assessed Under Section 193.501, F.S.

PURPOSE:

The purpose of the proposed amendment to Rule 12D 5.004, F.A.C. (Other Factors that May Become Applicable to Classification of Agricultural Land), is to implement an additional factor, added by Chapter 2008-197, Laws of Florida, for the property appraiser to use to determine the use of land for agricultural purposes. This change complies with the amendment to Section 193.461, Florida Statutes. The purpose of the proposed Rule 12D-5.014, F.A.C. (Conservation Easement, Environmentally Endangered or Outdoor Recreational or Park Property Assessed Under Section 193.501, F.S.), is to implement provisions of Chapter 2009-157, L.O.F., amending Section 193.501, F.S. This rule implements an application to be filed with the property appraiser for a conservation easement assessment and a short form to annually reapply.

SUMMARY:

The proposed amendment to Rule 12D-5.004, F.A.C., is to include a factor for classification of agricultural lands and to revise the title of the rule. The proposed creation of Rule 12D-5.014, F.A.C., is to implement an application to be filed with the property appraiser for a conservation easement assessment and a short form to annually reapply.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

193.461, 193.501, 213.05 FS.

PRINT PUBLISH DATE:

4/6/2012 Vol. 38/14

COMMENTS:

From 4/6/2012 To 4/27/2012 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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