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The Florida Statutes

The 2020 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 193
ASSESSMENTS
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F.S. 193.4516
193.4516 Assessment of citrus fruit packing and processing equipment rendered unused due to Hurricane Irma or citrus greening.
(1) For purposes of ad valorem taxation, and applying to the 2018 tax roll only, tangible personal property owned and operated by a citrus fruit packing or processing facility 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 the effects of Hurricane Irma or to citrus greening.
(2) As used in this section, the term “citrus” has the same meaning as provided in s. 581.011(7).
History.s. 10, ch. 2018-118.