Florida Florida Statutes

§ 193.4615 — Assessment of obsolete agricultural equipment

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

FS § 193.4615Ch. 193

Statute text

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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.

Legislative history

s. 16, ch. 2006-289; s. 32, ch. 2019-3.