Fla. Admin. Code R. 12D-51.001
Current through Reg. 50, No. 244; December 17, 2024
Pursuant to Section 195.062, F.S., these guidelines are adopted in general conformity with the procedures set forth in Section 120.54, F.S., but do not have the force and effect of rules and are to be used only to assist property appraisers in the assessment of agricultural property as provided by Section 195.002, F.S. These guidelines are titled Florida Agricultural Classified Use Real Property Appraisal Guidelines (June 2024). Copies of these guidelines may be obtained from the Department's website at floridarevenue.com/property/Pages/Cofficial_MOI.aspx.
Fla. Admin. Code Ann. R. 12D-51.001
Rulemaking Authority 195.027(1), 195.032 FS. Law Implemented 193.461, 195.032, 195.062 FS.