Fla. Admin. Code r. 12D-5.003 - Dwellings on Agriculturally Classified Land

Current as of January 1, 1970

§ 12d-5.003 - Dwellings on Agriculturally Classified Land§ 12d-5.003 - Dwellings on Agriculturally Classified Land

§ 12d-5.002 - Purchase Price Paid as a Factor in Determining Agricultural Classification (repealed)§ 12d-5.004 - Applicability of Other Factors to Classification of Agricultural Lands

12D-5.003 Dwellings on Agriculturally Classified Land.

The property appraiser shall not deny agricultural classification solely because of the maintenance of a dwelling on a part of the lands used for agricultural purposes, nor shall the agricultural classification disqualify the land for homestead exemption. So long as the dwelling is an integral part of the entire agricultural operation, the land it occupies shall be considered agricultural in nature. However, such dwellings and other improvements on the land shall be assessed under Section 193.011, F.S., at their just value and added to the agriculturally assessed value of the land.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461 FS. History–New 10-12-76, Formerly 12D-5.03.

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