Fla. Admin. Code » Department of Revenue > 12D — Property Tax Oversight Program > Chapter 12D-5 — AGRICULTURAL AND OUTDOOR RECREATIONAL OR PARK LANDS
Florida Administrative Code

Fla. Admin. Code R. 12D-5.002 (2026)

Purchase Price Paid as a Factor in Determining Agricultural Classification (Repealed)

✓ current as of September 2026
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Rulemaking Authority 195.027(1), 213.06(1) FS. Law Implemented 193.461, 195.032 FS. History–New 10-12-76, Amended 11-10-77, Formerly 12D-5.02, Repealed 9-19-17.

Effective: 9/19/2017.