12D-5.004. Applicability of Other Factors to Classification of Agricultural Lands

(1) Other factors enumerated by the court in Greenwood v. Oates, 251 So. 2d 665 (Fla. 1971), which the property appraiser may consider, but to which he is not limited, are:

(a) Opinions of appropriate experts in the fields;

(b) Business or occupation of owner; (Note that this cannot be considered over and above, or to the exclusion of, the actual use of the property.) (See AGO 70-123.)

(c) The nature of the terrain of the property;

(d) Economic merchantability of the agricultural product; and

(e) The reasonably attainable economic salability of the product within a reasonable future time for the particular agricultural product.

(2) Other factors that are recommended to be considered are:

(a) Zoning (other then Section 193.461, F.S.), applicable to the land;

(b) General character of the neighborhood;

(c) Use of adjacent properties;

(d) Proximity of subject properties to a metropolitan area and services;

(e) Principal domicile of the owner and family;

(f) Date of acquisition;

(g) Agricultural experience of the person conducting agricultural operations;

(h) Participation in governmental or private agricultural programs or activities;

(i) Amount of harvest for each crop;

(j) Gross sales from the agricultural operation;

(k) Months of hired labor; and

(l) Inventory of buildings and machinery and the condition of the same.

(3) A minimum acreage cannot be required for agricultural assessment in determining whether the use of the land for agricultural purposes is bona fide.

Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461, 213.05 FS. History–New 10-12-76, Amended 11-10-77, Formerly 12D-5.04, Amended 11-1-12.