The 2023 Florida Statutes (including Special Session C)
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. . . on land that is an integral part of a farm operation or is classified as agricultural land under s. 193.461 . . .
. . . requested 4.5 acres and instead issued the classification for only 2.25 acres, pursuant to section 193.461 . . . McLendons appealed to the Palm Beach County Value Adjustment Board (“VAB”) in accordance with section 193.461 . . . lands that are used primarily for bona fide agricultural purposes shall be classified agricultural.” § 193.461 . . . Accordingly, section 193.461(5) is not ambiguous. . . . The term “farm product” as listed in section 193.461(5) is unambiguously defined by section 823.14(3) . . . property appraiser lamented, “snakes, ferrets, horned toads or any other exotic ... pets,” section 193.461 . . . See §§ 193.461(5), 823.14(3)(c), Fla. Stat. . . .
. . . on land that is an integral part of a farm operation or is classified as agricultural land under s. 193.461 . . .
. . . classification was entitled to continue to receive that classification in subsequent years pursuant to section 193.461 . . . The changes warranting reclassification are outlined in section 193.461(4), Florida Statutes, which provides . . .
. . . See § 193.461(4)(a), Fla. Stat. (2010). . . .
. . . limit an activity of a bona fide farm operation on land classified as agricultural land pursuant to s. 193.461 . . .
. . . At trial, Tilton argued that section 193.461(3)(e), not section 193.461(3)(b), controlled the classification . . . pursuant to the factors listed in section 193.461(3)(b). . . . him an agricultural classification using section 193.461(3)(b), instead. . . . Construing section 193.461(3)(e) in pari materia with the other provisions of section 193.461, we conclude . . . , Florida Statutes (2006) are set forth below: 193.461. . . .
. . . Section 193.461(3)(b) of the Florida Statutes (2001) sets forth in detail the factors to be considered . . . determination of whether a parcel of property is entitled to receive an agricultural classification: 193.461 . . . Such other factors as may from time to time become applicable. § 193.461(3)(b), Fla. Stat. (2001). . . . Indeed, section 193.461(4)(c) of the Florida Statutes provides there is a presumption, albeit rebuttable . . . Section 193.461 (H)(c) of the Florida Statutes provides, in relevant part: 193.461. . . .
. . . and training of horses constitutes a “bona fide agricultural purpose” within the meaning of section 193.461 . . . Section 193.461 states in pertinent part: (1) The property appraiser shall, on an annual basis, classify . . . To decide this case we must construe the term “livestock” as it is used in section 193.461(5). . . . breeding horses for profit, the landowner qualified for an agricultural classification under section 193.461 . . . ’s conclusion that the phrase “all forms of farm products and farm production” contained in section 193.461 . . .
. . . Section 193.461, Florida Statutes (1997), provides, in pertinent part: Agricultural lands; classification . . . pisciculture to situations “when the land is used principally for the production of tropical fish.” § 193.461 . . . Although not specifically defined in section 193.461 or related sections, the term “livestock” has been . . .
. . . Under section 193.461(3)(a), Florida Statutes (1997), failure to make a timely application constitutes . . . classification, the property appraiser or the value adjustment board may grant the classification. § 193.461 . . . of late filing application of Agricultural Classification for extenuating circumstances pursuant to 193.461 . . . This case hinges on the meaning of language in section 193.461(3)(a) which provides that an applicant . . . Lusk points to the following language in section 193.461(3)(a): “The owner of land that was classified . . .
. . . Section 193.461(3)(a) provides that the failure to make an application by March 1 “shall constitute a . . . Section 193.461(3)(a) also provides that a county may, “at the request of the property appraiser and . . .
. . . valorem tax assessment purposes under article VII, section 4(a) of the Florida Constitution and section 193.461 . . . assessor or reviewing court may consider along with the other specified factors provided in section 193.461 . . . an evaluation of the various factors surrounding the alleged agricultural use as provided in section 193.461 . . . Love PGI Partners, 706 So.2d at 891-92 (quoting § 193.461(3)(b)). . . . . § 193.461(3)(b)7, Fla. Stat. (1993); Love PGI Partners, 706 So.2d at 892. . . .
. . . Section 193.461 implements that provision of the Constitution. . . . But profit motive may be a factor which can be considered under section 193.461(3) (b) 7. . . . As noted above, section 193.461(3)(b) makes this determination turn primarily on the actual, good faith . . . Zoning may be a consideration under the catchall “other factors” provision in section 193.461(3)(b)7, . . . Hutches, the court held that section 193.461(4)(a) did not apply to deny agricultural classification . . .
. . . parimutuel gambling industry is not land used for agricultural purposes within the meaning of section 193.461 . . . Section 193.461 provides that lands which are used primarily for bona fide agricultural purposes shall . . . According to section 193.461(3)(b), land used for agricultural purposes includes land used for “livestock . . .
. . . Lee County Tax Collector appeal final judgments granting an agricultural classification under section 193.461 . . . Considering the six specific factors delineated in section 193.461 (3)(b) 1 — 6, the only factor suggesting . . . price three or more times the agricultural assessment is not being used for agricultural purposes. § 193.461 . . . Under the catch-all “other factors” to be considered in section 193.461(3)(b)7, the Property Appraiser . . . “bona fide agricultural purpose” requires a “good faith commercial agricultural use of the land,” § 193.461 . . . Section 193.461(3)(b), in its entirety, states: 193.461 Agricultural lands; classification and assessment . . .
. . . Section 193.461(3)(b), Florida Statutes, provides that “only lands which are used primarily for bona . . . Zoning regulations must be considered under Section 193.461(4)(a)3., Florida Statutes. . . . ERVIN, J., concurs with opinion. . § 193.461(3)(b)5., Fla.Stat. . § 193.46 l(3)(b)7., Fla.Stat. . . . . requires a showing that the realty was “actually used for a bona fide agricultural purpose,” section 193.461 . . . Thus, it appears that while section 193.461(3)(b) requires that actual, current use be agricultural to . . .
. . . consideration of the physical use of the land, as well as the statutory factors enumerated in section 193.461 . . . regarding the physical use to which the land was put, as well as those factors enumerated in section 193.461 . . . Section 193.461, Florida Statutes (1987), provides in pertinent part: 193.461 Agricultural lands; classification . . . purposes” includes horticulture; floriculture; viticulture; forestry; dairy; livestock; poultry.... § 193.461 . . .
. . . this fact, standing alone, would be insufficient to accord an agricultural classification under F.S. 193.461 . . . F.S. 193.461. 7. . . . Although no income was derived from the breeding activity, under F.S. 193.461(3)(b), income is not a . . . year and that horse breeding is a bona fide commercial agricultural use of the property under F.S. 193.461 . . . F.S. 193.461 is commonly known as the “Greenbelt Law”. . . .
. . . See, e.g., § 193.461(3)(a) (“The owner of land that was classified agricultural in the previous year . . . or use has not changed may reapply on a short form as provided by the [Department [of Revenue].”); § 193.461 . . . See also § 193.461(4)(a)3, (4)(b), (4)(c). . . . Such rezoning gives rise to the presumptive denial of agricultural classification. § 193.461(4)(a)3; . . . Under such circumstances, section 193.461(4)(a)3 mandates reclassification of the subject property once . . .
. . . claimed its property was being used for “bona fide” agricultural purposes, which, pursuant to section 193.461 . . . Agricultural classification or “exemption” for property tax purposes is governed by section 193.461, . . . agricultural classification is mandated also by the rezoning provision of the Greenbelt statute, § 193.461 . . . Such rezoning gives rise to the presumptive denial of agricultural classification. § 193.461(4)(a)3; . . . Under such circumstances, section 193.461(4)(a)3 mandates reclassification of the subject property as . . .
. . . claimed their property was being used for “bona fide” agricultural purposes, which, pursuant to section 193.461 . . .
. . . claimed her property was being used for “bona fide” agricultural purposes, which, pursuant to section 193.461 . . .
. . . APPLICATION OF THE LAW TO THE FACTS Section 193.461(3)(a), Florida Statutes (1989), requires each taxpayer . . .
. . . Section 193.461, Florida Statutes (1989), deals with the agricultural classification and assessment of . . . Such other factors as may from time to time become applicable. § 193.461(3)(b) Fla.Stat. (1989). . . . In addition to the “commercial” factor, section 193.461(3)(b), Florida Statutes (1989), provides that . . . Tuck, the court stated, “[a]s we intimated in Tuck, the factors listed in subsection (b) of section 193.461 . . . the fifth modification to the sales contract); 5.The expressed intent of the “Greenbelt Law” (section 193.461 . . .
. . . claimed their property was being used for “bona fide” agricultural purposes, which, pursuant to section 193.461 . . . Agricultural classification or “exemption” for property tax purposes is governed by section 193.461, . . . sufficient to mandate reinstatement of the Property Appraiser’s denial of Greenbelt exemption herein. § 193.461 . . . Such rezoning gives rise to the presumptive denial of agricultural classification. § 193.461(4)(a)3; . . . Under such circumstances, section 193.461(4)(a)3 mandates reclassification of the subject property as . . .
. . . not be considered a “good faith” use of the property within the meaning of the Greenbelt Law, section 193.461 . . . be considered a “good faith” agricultural use entitled to preferential tax treatment under section 193.461 . . . Agricultural classification or “exemption” for property tax purposes is governed by section 193.461, . . . Section 193.461(3)(b). . . .
. . . See § 193.461(4)(c), Fla.Stat. . . .
. . . Assessed as agricultural property under s. 193.461. 2. Used exclusively as dwelling units. 3. . . .
. . . Florida Statute § 193.461(4)(a)3. . . . Florida Statutes § 193.461(3)(b)7. . . . Zoning, as a general factor and apart from the special circumstances contemplated by § 193.461(4)(a)3 . . . On the other hand, however, where Florida Statutes § 193.461(4)(a)3 did not apply, the rule was more . . . The similarity between the statute declared unconstitutional in Bass and Florida Statutes § 193.461(4 . . .
. . . Section 193.461(3)(a), Fla. . . .
. . . parcels of their land (consisting of more than 10,-000 acres) classified agricultural under section 193.461 . . . and that the lands were being used for good faith agricultural purposes within the meaning of section 193.461 . . . Applying the principles set forth in section 12D-5.04 of the Florida Administrative Code, section 193.461 . . .
. . . of appellee’s parcel was under cattle lease and qualified for agricultural treatment under section 193.461 . . .
. . . 1981 had been granted an agricultural exemption from ad valorem taxation in accordance with section 193.461 . . . Consistent with section 193.461(3)(b), Florida Statutes (1983), “[l]and used primarily for bona fide . . .
. . . seeking that relief had been “filed” with the Dade County property appraiser as required by section 193.461 . . . Reversed and remanded with directions. . 193.461 Agricultural lands; classification and assessment.— . . .
. . . As authorized by section 193.461(3)(a), Florida Statutes (1983), Ridgewood filed a timely application . . . Land used primarily for bona fide commercial agricultural purposes must be classified agricultural. § 193.461 . . .
. . . Section 193.461(3)(b), Florida Statutes (1983), provides that “only lands which are used primarily for . . .
. . . Assessed as agricultural property under s. 193.461. 2. Used exclusively as dwelling units. 3. . . .
. . . Pursuant to section 193.461(3)(a), appellants filed a request for an agricultural classification of their . . .
. . . The Property Appraiser testified that he believed the statutory factors of section 193.461(3)(b), Florida . . . Although section 193.461(3)(b) permits consideration of “the length of time the land has been so utilized . . . So.2d 588 (Fla.1978), the supreme court stated that “the factors listed in subsection (b) of section 193.461 . . . absence of growing crops and prior use and by failing to consider all the elements set forth in section 193.461 . . . In his opinion the factors set forth in section 193.461(3)(b), Florida Statutes (1979), “don’t have much . . . determine the weight to afford each element, he must consider all seven factors set forth in section 193.461 . . . The Appraiser’s failure to consider all statutory elements enunciated in section 193.461(3)(b) curtailed . . . Pursuant to Section 193.461(3)(a), Florida Statutes (1979), Union timely applied for an agricultural . . . It is clear, however, that Section 193.461(3)(b), which provides that “[i]n determining whether the use . . . The classification was made pursuant to Section 193.461(3)(b), Florida Statutes (1979): "Subject to the . . . However, by amendment in 1972, see Chapter 72.181, Laws of Florida, subsection (3)(b) of Section 193.461 . . .
. . . Section 193.461(4)(a)3, Florida Statutes (Supp.1982) requires the property appraiser to “... reclassify . . . This is not fatal, however, because the instant statute can be read in pari materia with Section 193.461 . . . Apparently in order to satisfy due process concerns, the Florida Supreme Court has construed section 193.461 . . .
. . . This is an agricultural classification case pertaining to the classification under section 193.461, Florida . . . The trial court found that the ease was primarily controlled by section 193.461(4)(c) because there was . . . that the land had been rezoned to a nonagricultural use at the request of the owner as per section 193.461 . . . It held that section 193.461(4)(c) applied only to completed sales of realty and that the landowners, . . . First, they contend that the district court erred when it rejected the application of section 193.461 . . .
. . . Section 193.461(3)(a). . . . The Appellate Courts have consistently held that compliance with Florida Statutes Section 193.461(3)( . . . First, all of the references to “classification” which appear in Florida Statutes Section 193.461(2) . . . This construction would place Florida Statutes Section 193.461(2) in line with the parallel language . . . This construction also harmonizes Florida Statutes Section 193.461(2) with Florida Statutes Section 193.461 . . .
. . . Florida Statutes Section 193.461(4)(a)3. . . . It is also true that there has been at least some authority that Florida Statutes 193.461(4)(a)3 may . . . Since Florida Statutes 193.461(4)(a)3 is not applicable, we are led to an examination of the relationship . . . Florida Statutes 193.461(6)(a) lists the following factors to be considered by the Property Appraiser . . . Florida Statutes 193.461(6)(a)7. . . .
. . . The lands in question are classified as agricultural under Section 193.461, Florida Statutes, and were . . . employ in arriving at the just valuation of particular types of property consistent with ss. 193.011 and 193.461 . . . employ in arriving at the just valuation of particular types of property consistent with ss. 193.011 and 193.461 . . .
. . . In 1980, pursuant to section 193.461(3)(a), Florida Statutes (1979), the property owners filed a return . . . In his final judgment, the trial judge found, pursuant to section 193.461(3)(b), Florida Statutes (1979 . . . The purchase price of land is one of the factors listed in section 193.461(3)(b) to be used in determining . . .
. . . Florida Statutes Section 193.461(4)(a)(3). . . . Does Florida Statutes Section 193.461(4)(a)(3) apply when property is zoned from a non-agricultural zone . . . Florida Statutes Section 193.461(4)(a)(3) is simply intended to keep a property owner from “having it . . . Thus, the undersigned concludes that for the purpose of Florida Statutes Section 193.461(4)(a)(3), the . . . The fact of the matter is that Florida Statutes Section 193.461 (4)(a)(3), whatever its ultimate fate . . .
. . . Florida Statutes, Section 193.461(3)(b), requires that the lands be used “primarily” for a bona fide . . . Section 193.461, Florida Statutes (1977), provides that the property appraiser shall, on an annual basis . . . Subsection (4)(b) of Section 193.461, Florida Statutes (1977), provides: The board of county commissioners . . .
. . . land in question should be classified as agricultural for ad valorem tax purposes pursuant to Section 193.461 . . . The trial involved the application of Section 193.461(3)(b), (4)(a)(3) and (4)(c). . . . Tuck, 354 So.2d 368 (Fla.1978), the Supreme Court considered the constitutionality of Section 193.461 . . . The Supreme Court considered the case and found Section 193.461(4)(a)4, Florida Statutes (1975), to be . . . We next consider the rezoning statute, Section 193.461(4)(a)3, Florida Statutes (1972 Supp.), which the . . .
. . . Section 193.461(3)(b), Florida Statutes (1979), provides that: [Ojnly lands which are used primarily . . . 368 So.2d 588 (Fla.1978), the Florida Supreme Court declared that the factors enunciated in section 193.461 . . . Section 193.461(4)(c), provides: Sale of land for a purchase price which is three or more times the agricultural . . . Section 193.461(4)(c) must be read in pari materia with section 193.461(3)(b), which lists the seven . . . reverse and remand to the trial court for reconsideration of all seven criteria enunciated in section 193.461 . . .
. . . We hold that compliance with section 193.461(8)(a), Florida Statutes (1976 Supp.) . . .
. . . Section 193.461(4)(c), Florida Statutes (Supp.1972) creates a presumption that land sold for more than . . . circumstances” may be drawn from the factors for consideration in the classification process listed in Section 193.461 . . . Sec. 193.461(4)(c), Fla.Stat. . . . that the land is to be continued in bona fide agricultural, this presumption may be rebutted. .Sec. 193.461 . . .
. . . Lucie County, Florida, declaring Section 193.461(4)(a)4, Florida Statutes (1975), unconstitutional. . . . In 1972, the legislature enacted Chapter 72-181, Section 1, Laws of Florida, which amended Section 193.461 . . . Relying upon Section 193.461(4)(a)4, Florida Statutes, appellant James W. Bass, as St. . . . In 1972, Section 193.461 was substantially modified by Chapter 72-181, Laws of Florida (1972). . . . See Section 193.461(3)(b), Florida Statutes (1975). . . . Because section 193.461(4)(a)4. classifies land based on a factor wholly unrelated to use, I concur in . . .
. . . evidence conclusively establishes a “good faith commercial agricultural use of the land” pursuant to § 193.461 . . . should conform to the other six statutory considerations if the presumption established by Section 193.461 . . . in order to overcome the statutory presumption at issue, should be read in pari materia with Section 193.461 . . . the contemplation of subsection (7) of the aforequoted factors listed under subsection (3)(b) of § 193.461 . . . denied March 22, 1979) the supreme court held that “the legislature intended to limit application of [§ 193.461 . . .
. . . We are asked to determine whether section 193.461(4)(a)3., Florida Statutes (1973), is unconstitutional . . . Appellants attack section 193.461(4)(a)3., Florida Statutes (1973), alleging that it denies equal protection . . . We must initially determine whether section 193.461(4)(a)3, Florida Statutes (1973), applies where land . . . Section 193.461(4)(a)3., Florida Statutes (1973), provides: The assessor shall reclassify the following . . . We hold that section 193.461(4)(a)3. applies only to those situtations where land zoned agricultural . . . It seems to me that the majority opinion in effect rewrites section 193.461(4)(a)(3), Florida Statutes . . . , 326 So.2d 421 (Fla.1976), the issue was whether the rebuttable presumption established by Section 193.461 . . . use of land as the general test for entitlement to the agricultural assessment, then clearly section 193.461 . . .
. . . Tuck, 354 So.2d 368 (Fla.1978), we reviewed the constitutionality of Section 193.461(3), Florida Statutes . . . agricultural” classification land must be “actually used for a bona fide agricultural purpose,” Section 193.461 . . . Section 193.461(3)(b). . . . As we intimated in Tuck the factors listed in subsection (b) of Section 193.461(3) are to be considered . . . Section 193.461(3), Florida Statutes. . . . Section 193.461(4)(c). . . . Section 193.461(3)(b). . . .
. . . their land was denied agricultural classification pursuant to an unconstitutional statute, Section 193.461 . . . Section 193.461, Florida Statutes (1975). . . . In 1972, Section 193.461 was substantially modified by Chapter 72-181, Laws of Florida (1972). . . . For the reasons expressed above, we find Section 193.461(3)(b) constitutionally sound. . . . Section 193.461, Florida Statutes (1975). . . .
. . . classification of their property for ad valorem tax purposes, their requests were denied pursuant to Section 193.461 . . . their property, even though they had requested and obtained, subsequent to the enactment of Section 193.461 . . .
. . . agricultural purposes and should have been classified for assessment as agricultural property under Section, 193.461 . . . Nationwide was not using the land for bona fide agricultural purposes within the meaning of Section 193.461 . . . Even without the statutory presumption of Section 193.461(4)(c), the facts of this case justify the Property . . . Section 193.461(4)(a)(b), Florida Statutes (1973). . . . Section 193.461(4)(c), Florida Statutes (1973), provides: Sale of land for a purchase price which is . . .
. . . previously assessed agricultural assessment, thus bringing into play the following provisions of Section 193.461 . . . such agricultural use and the extent thereof, giving due regard to the criteria set forth in Section 193.461 . . . Section 193.461, Florida Statutes (1973) as amended in 1972. . Note 2, at p. 131. . See Straughn v. . . .
. . . Accordingly, in reliance on Section 193.461(4)(c), Florida Statutes (1973), the appellant Property Appraiser . . . , “bona fide agricultural purposes” as used therein is defined by a preceding subsection of Section 193.461 . . . Inc., in which our Supreme Court determined that the afore-quoted seven criteria outlined in Section 193.461 . . . But the aforequoted subsection (3)(b) of Section 193.461 was added to the statute by amendment in 1972 . . . agricultural value is not intended to be put to ‘good faith commercial agricultural use’ per Section 193.461 . . .
. . . the assessment of certain agricultural lands by the tax assessor for failure to comply with Section 193.461 . . . McNULTY, J., concurs specially. .At the time of the assessment in question (1971-1972) Florida Statute § 193.461 . . .
. . . classification because it is not being used for bona fide agricultural purposes as defined in Section 193.461 . . . When we read Section 193.461(3)(b), Florida Statutes (1976) we find that agricultural use of the land . . .
. . . defendants denied agricultural classification upon the subject property pursuant to Florida Statute 193.461 . . . (4) (a), which provides in pertinent part as follows — “193.461 Agricultural lands; classification and . . .
. . . The issue is whether Section 193.461(3)(a), Florida Statutes (1973), which required applications for . . .
. . . Section 193.461(3)(a) Florida Statutes (1973). . . . See sections 193.461(2), 194.011(3), 194.032, and 194.042 Florida Statutes (1973). . . . Section 193.461(2) Florida Statutes (1973). . . . It is so ordered. . § 193.461 Fla.Stat. (1973), by subsection (1), directed the assessor, "ún * án 'árinual . . .
. . . The property owners had secured the benefit of the “green belt law” [see: Section 193.461, Florida Statutes . . . (1974)] and, pursuant to the provisions of Section 193.461(3)(b), Florida Statutes (1974), they were . . . part as follows: ***** * “ * * * In order for land to be considered for agricultural zoning under § 193.461 . . . recognize the continuation of the agricultural classification because of the provisions of Section 193.461 . . . Florida Statutes 1975: ‘ “ * * * In order for land to be considered for agricultural zoning under s. 193.461 . . .
. . . of Revenue and do not reflect the true value of the lands used for agricultural timberlands under § 193.461 . . .
. . . the Tenth Judicial Circuit, in and for Polk County, which entered a final judgment declaring Section 193.461 . . . Section 193.461(4) (c), Florida Statutes, reads as follows: “Sale of land for a purchase price which . . . “Purchase price paid” is set forth by Section 193.461 (3) (b), Florida Statutes, as one of seven criteria . . . We are not persuaded that Section 193.461(4) (c), Florida Statutes,'constitutes an unconstitutional effort . . . In Rainey, this Court went on to uphold as a valid exercise of the State’s police power Section 193.461 . . .
. . . Appellant denied appellee’s application for agricultrual classification on the authority of § 193.461 . . . of appellee’s evidence of special circumstances offered to rebut the statutory presumption under § 193.461 . . . faith commerical use of appellee’s lands and hence were insufficient to meet the requirements of § 193.461 . . .
. . . purposes ‘exclusively’ so used under old Section 193.201 and ‘primarily’ so used under new Section 193.461 . . .
. . . excessive and in violation of the preferential treatment mandated by Florida’s “Green Belt” law, Fla.Stat. 193.461 . . . dealing with non-agricultural realty, we find no significant differences in the statutory language of § 193.461 . . .
. . . “Section 193.461 F.S. (1971), F.S.A., grants preferential treatment to land zoned agricultural for ad . . . Agricultural Zoning Board that their land was entitled to be classified as agricultural under Section 193.461 . . . The circuit judge found as follows: “Section 193.461(3) F.S. (1971), F.S. . . .
. . . . §193.461. . This court has also considered petitioner’s reliance on Hall v. Korth, Fla. . . .
. . . Section 193.461(3), Florida Statutes, F.S.A.: “. . . . . . We, therefore, reverse the trial court’s order on the basis of Section 193.461(3), supra, and the opinion . . .
. . . operations on January 1, 1971, and were zoned and assessed as agricultural under the provisions of Section 193.461 . . .
. . . . §193.461, Florida Statutes 1971, grants preferential treatment to land zoned agricultural for ad valorem . . . the agricultural zoning board that their land was entitled to be classified as agricultural under §193.461 . . . assessor stated no agriculture was found on the property and presented an aerial photograph thereof. §193.461 . . .
. . . statutory standards to which assessors are required to adhere (§236.09(a)) which are set forth in §193.461 . . .
. . . The complaint alleged that the Board refused to zone as agricultural land under the terms of Sec. 193.461 . . . and, therefore, such “use” disqualifies the land for agricultural zoning under the terms of Section 193.461 . . . the use being made of the land by the tenant is an agricultural use as the same is defined by Section 193.461 . . .
. . . Section 193.461, F.S.A. . . .
. . . . § 193.461, F.S.A. (formerly 193.201) unconstitutional on its face. Fla.Const. art. . . . Board of Pinellas County for agricultural zoning of her property located within the county, under § 193.461 . . . The trial court ultimately entered a final judgment declaring subsection 4(b) of § 193.461 unconstitutional . . . The sole question before this Court is the constitutionality vel non of § 193.461. . . . We therefore hold that § 193.461(4) (b) is a valid exercise of the state’s police power and in no way . . .
. . . Section 193.201, as amended by Chapter 67-117, Acts Florida Statutes, as amended and renumbered Section 193.461 . . . purposes, and was entitled to the tax benefits on January 1st, 1969, as provided for under Section 193.461 . . . Florida Statutes Section 193.201, as amended by Chapter 67-117, Acts of 1967, now renumbered as 193.461 . . . nor contentions that the appellees used the land in one or more of the uses stated in the Statutes (193.461 . . . Section 193.461, Florida Statutes, F.S.A., provides that the land must be used primarily for agricultural . . .
. . . . § 193.461(3), F.S.A. . Walden v. Borden Company (Fla.1970), 235 So.2d 300. .Matheson v. . . .
. . . .-11 (1965); 193.201 (1967) [now § 193.461], F.S.A. . . . criterion to be considered in determining use as agricultural (forestry) lands (unless Subsection 4(b) of § 193.461 . . .
. . . [formerly § 193.11 (1967)], and § 193.461 (1969) [formerly § 193.201 (1967)] (popularly referred to as . . . (Emphasis supplied) Sections 193.461(3) and 193.461(5) provide, inter alia, as follows: “(3) * * * All . . .
. . . County was arbitrary and contrary to the standards set in Section 193.461, Florida Statutes, F.S.A. . . . Section 193.461, Florida Statutes, F.S.A., which is referred to in the above point on appeal, provides . . . purposes ‘exclusively’ so used under old Section 193.201 and ‘primarily’ so used under new Section 193.461 . . .
. . . purposes ‘exclusively’ so used under old Section 193.201 and ‘primarily’ so used under new Section 193.461 . . .
. . . Section 193.201 as amended by Ch. 67-117, Acts of 1967, carried forward as Section 193.461, Fla.Stat.1969 . . . purposes “exclusively” so used under old Section 193.201 and “primarily” so used under new Section 193.461 . . .