Florida Florida Statutes
§ 193.4516 — Assessment of citrus packinghouse and processor equipment rendered unused due to citrus greening
FS § 193.4516Ch. 193
Statute text
View on source(1)For purposes of ad valorem taxation, and applying to the 2025 tax roll only, tangible personal property owned and operated by a citrus packinghouse or processor is deemed to have a market value no greater than its value for salvage, provided the tangible personal property is no longer used in the operation of the facility due to citrus greening.
(2)As used in this section, the term:(a) “Citrus” has the same meaning as provided in s. 581.011.
(b)“Packinghouse” has the same meaning as provided in s. 601.03.
(c)“Processor” has the same meaning as provided in s. 601.03.
(3)For assessment pursuant to this section, an applicant must file an application with the property appraiser on or before August 1, 2025.
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Legislative history
s. 10, ch. 2018-118; s. 3, ch. 2025-208.