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Agriculture Classification
What Is
It, And How Does It Apply?
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To qualify land for agricultural classification, a
return must be filed with the Property Appraiser
between January 1st and March 1st of the tax year.
Only lands which are used for bona fide agricultural
purposes shall be classified agricultural. "Bona
fide Agricultural Purposes" means good faith
commercial agricultural use of the land.
Determining if the use of the land for
agricultural purposes is bona fide, the Property
Appraiser may take the following factors into
consideration:
- The length of time the land has been so
utilized.
- The purchase price paid.
- Size as it relates to specific agricultural
use.
- Whether an indicated effort has been made to
care sufficiently and adequately for the land in
accordance with accepted commercial agricultural
practices, including, without limitation,
fertilizing, liming, tilling, mowing,
reforesting and other accepted practices.
- Whether such land is under lease and if so,
the effective length, terms, and conditions of
the lease.
In addition, the Board of County Commissioners
may re-classify land to non-agricultural when there
is contiguous urban or metropolitan development and
the continued use of such land for agricultural
purposes will act as a deterrent to the timely and
orderly expansion of the community.
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"Your
High Speed Connection To Paradise" Is A Registered
Trademark Scott Berry © 2003-2004 | All Rights
Reserved |
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