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Florida Statute 193.451 | Lawyer Caselaw & Research
F.S. 193.451 Case Law from Google Scholar
Statute is currently reporting as:
Link to State of Florida Official Statute Google Search for Amendments to 193.451

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 193
ASSESSMENTS
View Entire Chapter
F.S. 193.451
193.451 Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability.
(1) Growing annual agricultural crops, nonbearing fruit trees, nursery stock, and aquacultural crops, regardless of the growing methods, shall be considered as having no ascertainable value and shall not be taxable until they have reached maturity or a stage of marketability and have passed from the hands of the producer or offered for sale. This section shall be construed liberally in favor of the taxpayer.
(2) Raw, annual, agricultural crops shall be considered to have no ascertainable value and shall not be taxable until such property is offered for sale to the consumer.
(3) Personal property leased or subleased by the Department of Agriculture and Consumer Services and utilized in the inspection, grading, or classification of citrus fruit shall be deemed to have value for purposes of assessment for ad valorem property taxes no greater than its market value as salvage. It is the expressed intent of the Legislature that this subsection shall have retroactive application to December 31, 2003.
History.ss. 1, 2, ch. 63-432; s. 1, ch. 67-573; ss. 1, 2, ch. 69-55; s. 1, ch. 2005-210; s. 5, ch. 2013-72.
Note.Former s. 192.063.

F.S. 193.451 on Google Scholar

F.S. 193.451 on Casetext

Amendments to 193.451


Arrestable Offenses / Crimes under Fla. Stat. 193.451
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.451.



Annotations, Discussions, Cases:

Cases from cite.case.law:

DEPARTMENT OF REVENUE v. MARKHAM,, 381 So. 2d 1101 (Fla. Dist. Ct. App. 1979)

. . . Sections 211.13, 193.023, 193.011(7), 193.451, 193.621, 196.011(1), Florida Statutes 1977. . . . .