SB 404 — Aquaculture

Florida Senate - 2022 CS for SB 404 By Senatorthe RodriguezCommittee 39-00627A-22on 2022404__Agriculture; A bill to be entitled An act relating to aquaculture land valuation;

and Senator Rodriguez 575-02928-22 2022404c1 A bill to be entitled An act relating to aquaculture;

creating s.

193.4611, F.S.;

defining the terms “aquaculture” and “aquaculture products”;

providing for the assessment of land used in the production of aquaculture based solely on its use;

requiring a property appraiser to use a specified assessment methodology;

providing construction;

requiring property to be assessed for a certain period of time using a certain assessment methodology;

authorizing the property appraiser to require property owners to annually submit audited financial statements;

requiring land to be assessed using a specified methodology under certain circumstances;

providing applicability;

193.461,597.003, F.S.;

specifyingrevising the methodologyauthority forof the assessmentDepartment of structuresAgriculture and equipmentConsumer locatedServices onto propertyrevoke usedaquaculture incertificates producingof aquaculturalregistration products;to apply to facilities, rather than entities;

8 Be It Enacted by the Legislature of the State of Florida:

ParagraphSection (c)193.4611, of subsection (6) of section 193.461, Florida Statutes, is amendedcreated to read:

193.461193.4611 Agricultural lands;

classificationaquaculture assessment.— (1) For purposes of this section, the terms “aquaculture” and assessment;“aquaculture products” have the same meanings as in s.

mandated597.0015. eradication or quarantine program;

natural(2)(a) disasters.—When (6)proper (c)1.application for agricultural assessment Page 1 of 3 CODING:

For purposes of the income methodology approach to assessment of property used for agricultural purposes, irrigation systems, including pumps and motors, physically attached to the land shall be considered a part of the average yields per acre and shall have no separately assessable contributory value.

2.

Litter containment structures located on producing poultry farms and animal waste nutrient containment structures located on producing dairy farms shall be assessed by the methodology described in subparagraph 1.

3.

Structures or improvements used in horticultural production for frost or freeze protection, which are consistent with the interim measures or best management practices adopted by the Department of Agriculture and Consumer Services pursuant to s.

570.93 or s.

403.067(7)(c), shall be assessed by the Page 1 of 2 CODING:

Florida Senate - 2022 CS for SB 404 39-00627A-22575-02928-22 2022404__2022404c1 methodologyhas describedbeen inmade subparagraphand 1.granted pursuant to s.

4.193.461, and the property owner requests assessment pursuant to this section, the assessment of land used in the production of aquaculture products shall be based solely on its agricultural use, consistent with the use factors specified in s.

Screened193.461(6)(a), enclosed structures used in horticultural production for protection from pests and diseasesassessed orpursuant to complyparagraph with(c). state or federal eradication or compliance agreements shall be assessed by the methodology described in subparagraph 1.

5.(b) Notwithstanding any provision relating to annual assessment found in s.

For192.042, purposes of the incomeproperty methodologyappraiser approachshall torely assessmenton of5-year landmoving usedaverage indata thewhen productionusing of aquacultural products, structures and equipment located on the propertyincome usedmethodology forapproach producingin aquaculturalan productsassessment are considered a part of theproperty averagepursuant yieldsto perthis acresection. and have no separately assessable contributory value.

(c) For purposes of the income methodology approach to the assessment of land used in the production of aquaculture products, structures and equipment located on the property used for producing aquaculture products are considered a part of the average yield per acre and have no separately assessable contributory value.

(d) Once a request for assessment under this section is granted, the property must be assessed as provided in this section for 10 years unless the ownership or use of the property changes.

The property appraiser may not require annual application.

The property appraiser may require the property owner to annually submit audited financial statements.

(e) When proper application for agricultural assessment has not been made, the land shall be assessed as provided in s.

193.011.

ThisSection act193.4611, shallFlorida takeStatutes, effectas Julycreated by this act, applies to assessments made on or after January 1, 2022.2023.

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