2003 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 193 ASSESSMENTS
PART II SPECIAL CLASSES OF PROPERTY (ss. 193.441-193.703)
193.462 Agricultural lands; annual application process; extenuating circumstances; waivers.
193.462 Agricultural lands; annual application process; extenuating circumstances; waivers.--
(1) For purposes of granting an agricultural classification for January 1, 2003, the term "extenuating circumstances," as used in s. 193.461(3)(a), includes the failure of a property owner in a county that waived the annual application process to return the agricultural classification form or card, which return was required by operation of s. 193.461(3)(e), as created by chapter 2002-18, Laws of Florida.
(2) Any waiver of the annual application granted under s. 193.461(3)(a), which is in effect on December 31, 2002, shall remain in full force and effect until subsequently revoked as provided by s. 193.461(3)(a).
History.--s. 3, ch. 2003-162; s. 44, ch. 2003-254.
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