Purpose
The purpose of the proposed amendments to Rule 12D-51.001 F.A.C., is to incorporate by reference, updates to the Florida Agricultural Classified Use Real Property Appraisal Guidelines. The proposed amendments remove obsolete language, bring the capitalization methodology up to date, revise content to current best practices and reformat the guidelines for clarity. The agenda, rule text and a draft of the proposed amended guidelines are posted on the Department’s website at floridarevenue.com/rules.