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The Florida Statutes

The 2017 Florida Statutes

Title XIV
Chapter 193
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F.S. 193.4615
193.4615 Assessment of obsolete agricultural equipment.
(1) 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.
(2) This section shall take effect January 1, 2007.
History.s. 16, ch. 2006-289.