CORRESPONDENCE
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AGRICULTURAL CLASSIFICATION (EXEMPTION FOR ASSESSMENT PURPOSES)
SIMILAR TO AN INDIVIDUAL PROPERTY OWNER REQUESTING HOMESTEAD
EXEMPTION, A PROPERTY OWNER UTILIZING THEIR PROPERTY FOR
AGRICULTURAL PURPOSES, AS DEFINED IN STATE STATUTES, MAY REQUEST
FOR THE AGRICULTURAL CLASSIFICATION STATUS.
THIS CLASSIFICATION OR PROGRAM IS GOVERNED BY THE STATE OF
FLORIDA, IN ACCORDANCE WITH SS 193.461, AND OTHER DESCRIPTIVE
CHARACTERISTICS INCLUDE:
* ELIGIBLE PROPERTIES ARE DEFINED BY SS 193.461;
* ELIGIBILITY DOES NOT INCLUDE JURISDICTION OR LOCATION; AND
* AG. CLASSIFICATION MUST BE APPLIED FOR ANNUALLY.
REGARDING CITY INVOLVEMENT, PALM BEACH COUNTY NOTIFIES THE CITY
OF YEARLY APPLICANTS. THE CITY INSPECTS TO CONFIRM AGRICULTURAL
ACTIVITY. IF A DENIAL IS BASED UPON CITY OBJECTION, AND A DENIAL
IS APPEALED, THE CITY MUST JUSTIFY THEIR OBJECTION (I.E.
RELATIONSHIP TO URBAN DEVELOPMENT, PROHIBITION OF AGRICULTURAL
LANDS WITHIN MUNICIPAL BOUNDARY, ETC.). SEE ATTACHED EXCERPT
FROM STATE STATUTES.
THE CITY RECOGNIZES AGRICULTURAL USES AND LAND WITHIN THE
COMPREHENSIVE PLAN AND CODE OF ORDINANCES.
SOURCE: J.W. HARRIS, PALM BEACH COUNTY PROPERTY APPRAISERS
OFFICE
Ch. 193
ASSESSMENTS
F.S. 1993
Legislative intent.
Annual growing of agricultural crops, non-
bearing fruit trees, nursery stock; taxability.
Agricultural lands; classification and assess-
ment.
Assessment of oil, mineral, and other subsur-
face rights.
Assessment of lands subject to a conserva-
tion easement, environmentally endan-
gered lands, or I~.nds used for outdoor rec-
reational or park purposes when land devel-
opment rights have been conveyed or con-
servation restrictions have been covenante
Assessment of historically significant prop-
erty when development rights have been
conveyed or historic preservation restric-
tions have been covenanted.
Assessment of pollution control devices.
Assessment of building renovations for acces-
sibility to the physically handicapped.
193.441 Legislative intent.-For the purposes of
assessment roll preparation and recordkeeping, it is the
legislative intent that any assessment for tax purposes
which is less than the just value of the property shall be
considered a classified use assessment and reported
accordingly.
Hislory.-5 12, ch. 79-334.
193.441
193.451
193.461
193.481
193.501
193.505
193.621
193.623
193.451 Annual growing of agricultural crops, non-
bearing fruit trees, nursery stock; taxability.-
(1) Growing annual agricultural crops, nonbearing
fruit trees, and nursery stock, regardless of the growing
methods, shall be considered as having no ascertain-
able 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 and/or offered
for sale. This section shall be construed liberally in favor
of the taxpayer.
(2) Raw, annual, agricultural crops shall be consid-
ered to have no ascertainable value and shall not be tax-
able until such property is offered for sale to the con-
sumer.
Hislory.-ss. 1,2, ch 63-432; 5. 1, ch. 67-573; 55. 1,2, ch. 69-55
NoI8.-Former 5. 192.063.
193.461 Agricultural lands; classification and
assessment.-
(1) The property appraiser shall, on an annual basis,
classify for assessment purposes all lands within the
county as either agricultural or nonagricultural.
(2) Any landowner whose land is denied agricultural
classification by the property appraiser may appeal to
the value adjustment board. The property appraiser
shall notify the landowner in writing of the denial of agri-
cultural classification on or before July 1 of the year for
which the application was filed. The notification shall
advise the landowner of his right to appeal to the value
adjustment board and of the filing deadline. The board
may also review all lands classified by the property
appraiser upon its own motion. The property appraiser
shall have available at his office a list by ownership of all
applications received showing the acreage, the full valu-
ation under s. 193,011, the valuation of the land under
the provisions of this section, and whether or not the
classification requested was granted.
(3)(a) No lands shall be classified as agricultural
lands unless a return is filed on or before March 1 of each
year. The property appraiser, before so classifying such
lands, may require the taxpayer or his representative to
furnish the property appraiser such information as may
reasonably be required to establish that such lands were
actually used for a bona fide agricultural purpose. Fail-
ure to make timely application by March 1 ;,.:,all consti-
tute a waiver for 1 year of the privilege herein granted
for agricultural assessment. The owner of land that was
classified agricultural in the previous year and whose
ownership or use has not changed may reapply on a
short form as provided by the department. The lessee
of property may make original application or reapply
using the short form if the lease, or an affidavit executed
by the owner, provides that the lessee is empowered to
make application for the agricultural classification on
behalf of the owner and a copy of the lease or affidavit
accompanies the application. A county may, at the
request of the property appraiser and by a majority vote
of its governing body, waive the requirement that an
annual application or statement be made for classifica-
tion of property within the county after an initial applica-
tion is made and the classification granted.
(b) Subject to the restrictions set out in this section,
only lands which are used primarily for bona fide agricul-
tural purposes shall be classified agricultural. "Bona fide
agricultural purposes" means good faith commercial
agricultural use of the land. In determining whether the
use of the land for agricultural purposes is bona fide, the
following factors may be taken into consideration:
1. The length of time the land has been so utilized;
2. Whether the use has been continuous;
3. The purchase price paid;
4. Size, as it relates to specific agricultural use;
5. Whether an indicated effort has been made to
care sufficiently and adequately for the land in accord-
ance with accepted commercial agricultural practices,
including, without limitation, fertilizing, liming, tilling,
mowing, reforesting, and other accepted agricultural
practices;
6. Whether such land is under lease and, if so, the
effective length, terms, and conditions of the lease; and
7. Such other factors as may from time to time
become applicable.
(c) The maintenance of a dwelling on part of the
lands used for agricultural purposes shall not in itself
preclude an agricultural classification.
(4)(a) The property appraiser shall reclassify the fol-
lowing lands as nonagricultural:
1. Land diverted from an agricultural to a nonagri.
cultural use.
2. Land no longer being utilized for agricultural pur-
poses.
3. Land that has been zoned to a nonagricultural
use at the request of the owner subsequent to the enact-
ment of this law.
(b) The board of county commissioners may also
reclassify lands classified as agricultural to nonagricul-
tural when there is contiguous urban or metropolitan
development and the board of county commissioners
1356
F.S. 1993
-
finds that the c
tural purposes
orderly expansl
(c) Sale of
more times the
land shall crea
used primarily 1
a showing of ~
demonstrating
fide agriculturE
(5) For the
poses" include
culture; viticul
bee; piscicultL
the production
and all forms i
(6)(a) In ye
tural assessm<
to this sectior
solely on its
shall consider
1 . The qL
2. The cc
3. The pr
cultural land;
4. The in
5. The pi
6. The ec
product; and
7. Such I
to time becol
(b) In yea
tural assessn
assessed un,
Hislory.-5 1 cl
5 4, ch. 74-234; 5
85-77 5. 3. ch 86-
193.481 j
surface righl
(1) Wher
face rights ir
been sold or
real pro pert)
tion or other'
and treated i
ation separa'
fee or other i
other subsul
other intere~
ation. Such
Interest and
against sepi
face rights.
(2) The I
owner of re;
or other sut
separately (
remainder c
roll.
(3) Sucl
basis of a j
the State C
with the val
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I)
S. 1993
F.S. 1993
ASSESSMENTS
Ch. 193
II
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not the
finds that the continued use of such lands for agricul-
tural purposes will act as a deterrent to the timely and
orderly expansion of the community.
(c) Sale of land for a purchase price which is 3 or
more times the agricultural assessment placed on the
land shall create a presumption that such land is not
used primarily for bona fide agricultural purposes. Upon
a showing of special circumstances by the landowner
demonstrating that the land is to be continued in bona
fide agriculture, this presumptio.. may be rebutted.
(5) For the purpose of this section. "agricultural pur-
poses" includes, but is not limited to, horticulture; flori-
culture; viticulture; forestry; dairy; livestock; poultry;
bee; piSCiculture, when the land is used principally for
the production of tropical fish; aquaculture; sod farming;
and all forms of farm products and farm production.
(6)(a) In years in which proper application for agricul-
tural assessment has been made and granted pursuant
to this section, the assessment of land shall be based
solely on its agricultural use. The property appraiser
shall consider the following use factors only:
1 . The quantity and size of the property;
2. The condition of the property;
3. The present market value of the property as agri-
cultural land;
4. The Income produced by the property;
5. The productivity of land in its present use;
6. The economic merchantability of the agricultural
product; and
7. Such other agricultural factors as may from time
to time become applicable.
(b) In years in which proper application for agricul-
tural assessment has not been made, the land shall be
assessed under the provisions of s. 193.011.
Hislory.-5. 1, ch. 59-226; s. 1. ch. 67-117; ss. 1, 2. ch. 69-55; s. 1. ch. 72-181;
5 4 ch. 74-234; 5.3, ch. 76-133, 5.15, ch. 82-208. 5S. 10,80, ch. 82-226; s 1, ch.
85-77; 5. 3, ch 86-300: s. 23. ch. 90-217; ss. 132, 142, ch. 91-112.
Icultural
of each
ng such
tative to
as may
Ids were
'se. Fail-
I consti-
granted
hat was
j whose
Jly on a
3 lessee
reapply
xecuted
vered to
3.tion on
affidavit
, at the
rity vote
that an
assifica-
applica-
section,
agricul-
ona fide
lmercial
ther the
fide, the
In:
utilized;
use;
nade to
accord-
actices,
, tilling,
Icultural
193.481 Assessment of oil, mineral, and other sub-
surface rights.-
(1) Whenever the mineral, oil, gas, and other subsur-
face rights in or to real property in this state shall have
been sold or otherwise transferred by the owner of such
real property, or retained or acquired through reserva-
tion or otherwise, such subsurface rights shall be taken
and treated as an interest in real property subject to tax-
ation separate and apart from the fee or ownership of the
fee or other interest in the fee. Such mineral, oil, gas, and
other subsurface rights, when separated from the fee or
other interest in the fee, shall be subject to separate tax-
ation. Such taxation shall be against such subsurface
Interest and not against the owner or owners thereof or
against separate interests or rights in or to such subsur"
face rights.
(2) The property appraiser shall, upon request of the
owner of real property who also owns mineral, oil, gas,
or other subsurface mineral rights to the same property,
separately assess the subsurface mineral right and the
remainder of the real estate as separate items on the tax
roll.
(3) Such subsurface rights shall be assessed on the
basis of a just valuation, as required by s. 4, Art. VII of
the State Constitution, which valuation, when combined
with the value of the remaining surface and undisposed
. so, the
lse; and
to time
t of the
in itself
'the fol-
lonagri-
Jral pur-
icultural
9 enact-
ay also
lagricul-
Jpolitan
;sioners
of subsurface interests, shall not exceed the full Just
value of the fee title of the lands involved, including such
subsurface rights.
(4) Statutes and regulations, not in conflict with the
provisions herein, relating to the assessment and collec-
tion of ad valorem taxes on real property, shall apply to
the separate assessment and taxation of such subsur-
face rights, insofar as they may be applied.
(5) Tax certificates and tax liens encumbering sub-
surface rights, as aforesaid, may be acquire'j, pur-
chased, transferred, and enforced as are tax certificates
and tax liens encumbering real property generally,
including the issuance of a tax deed.
(6) Nothing contained in chapter 69-60, Laws of
Florida, amending subsections (1) and (3) of this section
and creating's. 197.083 shall be construed to affect any
contractual obligation existing on June 4, 1969.
HiSlory.-SS. 1,2,3,4, ch. 57-150; s. 1. ch. 63-355; 5S. 1, 2 ch. 69-55; 55.1,2.
ch. 69-60; s. 13. ch. 69-216; s. 2, ch. 71-105; 5S. 33. 35, ch. 73-332; 5. 1, ch. 77-102.
'Note.-Transferred 10 s. 197.111 by 5. 1, ch. 72-268 lransferred further to s
197.077 by s. 41. ch. 82-226; and repealed by s. 126. ch. 85-342
Note.-Former s. 193.221.
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193.501 Assessment of lands subject to a conser-
vation easement, environmentally endangered lands,
or lands used for outdoor recreational or park pur-
poses when land development rights have been con-
veyed or conservation restrictions have been cove-
nanted.-
(1) The owner or owners in fee of any land subject
to a conservation easement as described in s. 704.06(1);
land qualified as environmentally endangered pursuant
to paragraph (6)(i) and so designated by formal resolu-
tion of the governing board of the municipality or county
within which such land is located; land designated as
conservation land in a comprehensive plan adopted by
the appropriate municipal or county governing body; or
any land which is utilized for outdoor recreational or park
purposes may, by appropriate instrument, for a term of
not less than 10 years:
(a) Convey the development right of such land to
the governing board of any public agency in this state
within which the land is located, or to the Board of Trust-
ees of the Internal Improvement Trust Fund, or to a chari-
table corporation or trust as described in s. 704.06(3); or
(b) Covenant with the governing board of any public
agency in this state within which the land is located, or
with the Board of Trustees of the Internal Improvement
Trust Fund, or with a charitable corporation or trust as
described in s. 704.06(3), that such land be subject to
one or more of the conservation restrictions provided in
s. 704.06(1) or not be used by the owner for any purpose
other than outdoor recreational or park purposes.
(2) The governing board of any public agency in this
state, or the Board of Trustees of the Internal Improve-
ment Trust Fund, or a charitable corporation or trust as
described in s. 704.06(3), is authorized and empowered
in its discretion to accept any and all instruments con-
veying the development right of any such land or estab-
lishing a covenant pursuant to subsection (1). and if
accepted by the board or charitable corporation or trust,
the instrument shall be promptly filed with the appropri-
ate officer for recording in the same manner as any other
instrument affecting the title to real property.
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1357
has consented to this policy; therefore, only the existing publi-
c school sites have been placed in the PPG/I land use category.
~ecreational Land
There were approximately 452 net acres of property in the city
within the Recreational land use category as of April 1, 1987.
APproximatelY 155 acres of property are shown in this land use
category within areas adjacent to the City, Whcih the city
intends to annex. This land use category consists primarily of
existing, planne~, and potential public park sites. private park
and recreation sites of 2 or more acres are also included in this
land use category, where these sites are not protected by a PUD
master plan.
There are an additional 125 acres which are shown on the proposed
Future Land Use plan in the Recreational land use category,
including property which would automatically be placed in this
category, if acquired for recreational use. The acreage includes
virtually all of the planned and potential park sites which have
been identified in the Recreation an open space Element. private
parks and recreation facilities may also be placeqin this land
use category in the future, if these facilities are not protected
by PUD zoning.
Aaricultural Land
There are currently 87 net acres in the Agriculture land use
category. This land use category is intended to be an interim
land use category, primarily for the purpose of providing tax
abatement for legitimate agricultural uses, until the property is
rezoned for urban land uses. This land use category may also be
applied when non-agricultural land is annexed, but the urban land
use and zoning categories have not been determined. It is
possible that the amount of land in the Agricultural land use
category may increase in the short range, however, it is
anticipated that all of the land in this category will eventually
be placed in urban land use and zoning categories.
conservation Land (overlav land use cateaorvl
A total of 134 acres are shown in the Conservation land use
category, which is an overlay land use category. These sites
consist of all of the "A" rated sites designated in the
conservation Element (130 acres), plus the oceanfront beach and
dune adjacent to the st. Andrews Club, on the barrier island.
The conservation Element recommends that the city attempt to
preserve as many "A" rated sites as possible, through a variety
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APPLICATION OF CITY CODES TO ANNEXED PROPERTY (COMMERCIAL)
ANNEXED PROPERTY IS INSPECTED WHEN AN OCCUPATIONAL LICENSE FROM
THE CITY IS REQUESTED. THE INSPECTION IS CONDUCTED BY THE FIRE
AND BUILDING DEPARTMENTS AND IS LIMITED TO ITEMS RELATED DIRECTLY
OR INDIRECTLY TO HEALTH AND SAFETY.
THE INSPECTION CONSIDERS THE FOLLOWING:
* STRUCTURAL/NONSTRUCTURAL DAMAGE;
* BLOCKAGE OF INGRESS OR EGRESS;
* PROPER MAINTENANCE OF ELECTRICAL PANEL AND COMPONENTS;
* USE AND LOCATION OF EXTENSION AND APPLIANCE CHORDS;
* DAMAGED DUCT ELEMENTS;
* PROPER CAPPING OF CLEANOUTS;
* PROPER OPERATION OF REST ROOMS (FOR MALE AND FEMALE);
* PROPER OPERATION OF ALL PLUMBING; AND
* PROPER MAINTENANCE OF SEPTIC SYSTEM (IF APPLICABLE)
THE INSPECTION IS NOT LIMITED TO THIS LIST, HOWEVER, THESE ARE
COMMON, SAFETY-RELATED ELEMENTS WHICH ARE CONSIDERED IN A TYPICAL
INSPECTION. SEE ATTACHED LIST OF FIRE DEPARTMENT REQUIREMENTS.
FIRE DEPARTMENT REQUIREMENTS FOR OCCUPATIONAL LICENSING
__Accumulation of combustibles
(excessive storage in non-
storage 6ccupancy) .
__Improper disposal of combustibles
__Fire rated ceiling needs
( repair
replace tiles and/or patch holes
or penetrations)
IF AN ALARM SYSTEM HAS B
BUILDING DEPARTMENT THE DEC~~N INSTALLED, IT MUST
TO ENTRANCE AS POSSiBLE. MUST BE POSTED ON A
EXTINGUISHERS
Out of date of inspection
(annual inspection required)
Needs service
-- (damaged cannister;pressure
gauge needle in discharge)
Needs mounting
__ (must be on wall no higher than
5', no lower than 4")
__Proper size; minimum 5#,A,B,C type
ELECTRICAL
__Improper w1r1ng or fixtures
(exposed wiring,switch or
outlet coverplates missing)
__Improper use of extent ion cords
(too many cords coming from one
outlet)
__Improper use of adaptors
__Faulty panel box
(breakers must be labled;no
open spaces)
HOUSEKEEPING
EXITS
Insufficient number
Exit door locked
--(must remain unlocked during occupancy
unless approved panic hardware or
approved by fire inspector)
Exit or access to exit obstructed
--(maintain clear path to exits)
Improperly marked or lighted
--(lighted signs must be lit during
occupancy)
__Faulty emergency lighting
(E.L. must be on dedicated breaker,
when thrown, must work on battery)
STORAGE
Too dense
--(maintain isle space, 36" minimum)
__Improperly stacked
(maintain 18" clearance from sprinkl
heads; do not block E.L.)
__Obstructed sprinkler equipment
(do not block access to sprinkler
system valves,connections, or riser
OTHER
__Add~es~ on building
(bu1ld1ng, office door, bay door e'
must.h~ve number and/or letter ~le:
ly v1s1ble from main street)
BE REGISTERED WITH THE
WINDOW OR DOOR AS NEAR
FOR FURTHER INFORMATION CA
BOYNTON BEACH FIRE-RESCUE ~~pr~*M~~~~' THE FIRE SAFETY DIVISION OF Th~
Rev. 12/93