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the Florida Statutes
2007 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 193 ASSESSMENTS
PART II SPECIAL CLASSES OF PROPERTY (ss. 193.441-193.803)
193.4615 Assessment of obsolete agricultural equipment.
193.4615 Assessment of obsolete agricultural equipment.--
(1) For purposes of ad valorem property taxation, agricultural equipment that is located on property classified as agricultural under s. 193.461 and that is no longer usable for its intended purpose shall be deemed to have a market value no greater than its value for salvage.
(2) This section shall take effect January 1, 2007.
History.--s. 16, ch. 2006-289.
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