10067065, 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: 10067065

Notice of Development of Rulemaking

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., 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., 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.

SUBJECT:

Classification of agricultural land assessed under Section 193.461, F.S. and conservation property assessed under Section 193.501, F.S. Rule text is posted on the Department’s website at: http://dor.myflorida.com/dor/property/legislation/09/.

RULEMAKING AUTHORITY:

195.027(1), 213.06(1) FS.

LAW:

193.461, 193.501, 213.05 FS.

PRINT PUBLISH DATE:

7/1/2011 Vol. 37/26

RELATED STATUTES
AND LAWS:

195.027(1), 213.06(1) FS., 193.461, 193.501, 213.05 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12D-5.004&PDate=7/1/2011&Section=1

REFERENCE MATERIALS:

No reference(s).

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