Notes of Decisions
Cited in
90
cases (
8 in the last 5 years), 1970–2026 · leading case:
Bass v. Gen. Dev. Corp., 374 So. 2d 479 (Fla. 1979).
Bass v. Gen. Dev. Corp., 374 So. 2d 479 (Fla. 1979).
· cites it 50× “In 1972, Section 193.461 was substantially modified by Chapter 72-181, Laws of Florida (1972).”
Straughn v. K & K Land Mgmt., Inc., 326 So. 2d 421 (Fla. 1976).
· cites it 24× “"Purchase price paid" is set forth by Section 193.461(3)(b), Florida Statutes, [1] as one of seven criteria to be considered by tax assessors in making their determination as to whether property qualifies as agricultural for purposes of the lower tax assessment.”
Markham v. Fogg, 458 So. 2d 1122 (Fla. 1984).
· cites it 14× “This is an agricultural classification case pertaining to the classification under section 193.461, Florida Statutes (1973) [1] of certain lands in Broward County for the years 1974 and 1975.”
Straughn v. Tuck, 354 So. 2d 368 (Fla. 1977).
· cites it 10× “Final judgment was entered in their favor, based on a finding that their land was denied agricultural classification pursuant to an unconstitutional statute, Section 193.461, Florida Statutes (1973) and was assessed without due regard to the dictates of Section 193.”
Roden v. K & K Land Mgmt., Inc., 368 So. 2d 588 (Fla. 1978).
· cites it 13× “1978), we reviewed the constitutionality of Section 193.461(3), Florida Statutes. The statute mandates that to gain "agricultural" classification land must be "actually used for a bona fide agricultural purpose," Section 193.”
Bystrom v. Union Land Inv., Inc., 477 So. 2d 585 (Fla. 3d DCA 1985).
· cites it 18× “Such other factors as may from time to time become applicable." [3] Prior to 1972, a bona fide agricultural use was all that was required in order to obtain assessment as agricultural land.”
Tilton v. Gardner, 52 So. 3d 771 (Fla. 5th DCA 2010).
· cites it 35× “The pertinent portions of section 193.461, Florida Statutes (2006) are set forth below: 193.”
Harbor Ventures, Inc. v. Hutches, 366 So. 2d 1173 (Fla. 1979).
· cites it 11× “We are asked to determine whether section 193.461(4)(a)3., Florida Statutes (1973), is unconstitutional because it sets up an irrebuttable presumption that land rezoned non-agricultural at the request of its owners will not be used for a bona fide agricultural purpose.”
Fisher v. Schooley, 371 So. 2d 496 (Fla. 2d DCA 1979).
· cites it 10× “*499 The evidence conclusively establishes a "good faith commercial agricultural use of the land" pursuant to § 193.461, Fla. Stat. (Supp. 1978). That statute provides in pertinent part: (3)(a) [The taxpayer must establish] [T]hat said lands were actually used for a bona fide…”
Robbins v. Yusem, 559 So. 2d 1185 (Fla. 3d DCA 1990).
· cites it 7× “In 1987, the Property Appraiser denied the taxpayer's application for an agricultural classification on the grounds that the agricultural use was illegal under the zoning code and thus could not be considered a "good faith" use of the property within the meaning of the Greenbelt…”
Love PGI Partners, LP v. Schultz, 706 So. 2d 887 (Fla. 5th DCA 1998).
· cites it 9× “The appellants in this case had the burden of proof at trial to show either no reasonable hypothesis supported the property appraiser's determination, or the appraiser did not consider the appropriate statutory factors under § 193.461. See Davis v. St. Joe Paper Co.”
Blake v. RMS Holding Corp., 341 So. 2d 795 (Fla. 3d DCA 1977).
· cites it 6× “Subsection (2) made provision for a landowner who was denied agricultural assessment to apply to the Board of Tax Adjustment for review thereof. Subsection (3) provided that "No lands shall be classified as agricultural lands unless the return is filed on or before April 1 of…”
193.461(1): 2 cases
193.461(2): 2 cases
Blake v. RMS Holding Corp., 341 So. 2d 795 (Fla. 3d DCA 1977).
“Subsection (2) made provision for a landowner who was denied agricultural assessment to apply to the Board of Tax Adjustment for review thereof. Subsection (3) provided that "No lands shall be classified as agricultural lands unless the return is filed on or before April 1 of…”
193.461(3): 11 cases
Roden v. K & K Land Mgmt., Inc., 368 So. 2d 588 (Fla. 1978).
“1978), we reviewed the constitutionality of Section 193.461(3), Florida Statutes. The statute mandates that to gain "agricultural" classification land must be "actually used for a bona fide agricultural purpose," Section 193.”
Straughn v. Tuck, 354 So. 2d 368 (Fla. 1977).
“Final judgment was entered in their favor, based on a finding that their land was denied agricultural classification pursuant to an unconstitutional statute, Section 193.461, Florida Statutes (1973) and was assessed without due regard to the dictates of Section 193.”
Bass v. Gen. Dev. Corp., 374 So. 2d 479 (Fla. 1979).
“In 1972, Section 193.461 was substantially modified by Chapter 72-181, Laws of Florida (1972).”
Bystrom v. Union Land Inv., Inc., 477 So. 2d 585 (Fla. 3d DCA 1985).
“Such other factors as may from time to time become applicable." [3] Prior to 1972, a bona fide agricultural use was all that was required in order to obtain assessment as agricultural land.”
193.461(3)(a): 16 cases
Blake v. RMS Holding Corp., 341 So. 2d 795 (Fla. 3d DCA 1977).
“Subsection (2) made provision for a landowner who was denied agricultural assessment to apply to the Board of Tax Adjustment for review thereof. Subsection (3) provided that "No lands shall be classified as agricultural lands unless the return is filed on or before April 1 of…”
Bystrom v. Union Land Inv., Inc., 477 So. 2d 585 (Fla. 3d DCA 1985).
“Such other factors as may from time to time become applicable." [3] Prior to 1972, a bona fide agricultural use was all that was required in order to obtain assessment as agricultural land.”
Roden v. K & K Land Mgmt., Inc., 368 So. 2d 588 (Fla. 1978).
“1978), we reviewed the constitutionality of Section 193.461(3), Florida Statutes. The statute mandates that to gain "agricultural" classification land must be "actually used for a bona fide agricultural purpose," Section 193.”
193.461(3)(b): 40 cases
Straughn v. K & K Land Mgmt., Inc., 326 So. 2d 421 (Fla. 1976).
“"Purchase price paid" is set forth by Section 193.461(3)(b), Florida Statutes, [1] as one of seven criteria to be considered by tax assessors in making their determination as to whether property qualifies as agricultural for purposes of the lower tax assessment.”
Bystrom v. Union Land Inv., Inc., 477 So. 2d 585 (Fla. 3d DCA 1985).
“Such other factors as may from time to time become applicable." [3] Prior to 1972, a bona fide agricultural use was all that was required in order to obtain assessment as agricultural land.”
Bass v. Gen. Dev. Corp., 374 So. 2d 479 (Fla. 1979).
“In 1972, Section 193.461 was substantially modified by Chapter 72-181, Laws of Florida (1972).”
Tilton v. Gardner, 52 So. 3d 771 (Fla. 5th DCA 2010).
“The pertinent portions of section 193.461, Florida Statutes (2006) are set forth below: 193.”
Roden v. K & K Land Mgmt., Inc., 368 So. 2d 588 (Fla. 1978).
“1978), we reviewed the constitutionality of Section 193.461(3), Florida Statutes. The statute mandates that to gain "agricultural" classification land must be "actually used for a bona fide agricultural purpose," Section 193.”
193.461(3)(c): 1 case
193.461(3)(e): 4 cases
Tilton v. Gardner, 52 So. 3d 771 (Fla. 5th DCA 2010).
“The pertinent portions of section 193.461, Florida Statutes (2006) are set forth below: 193.”
193.461(4): 3 cases
193.461(4)(a): 12 cases
Bass v. Gen. Dev. Corp., 374 So. 2d 479 (Fla. 1979).
“In 1972, Section 193.461 was substantially modified by Chapter 72-181, Laws of Florida (1972).”
Markham v. Fogg, 458 So. 2d 1122 (Fla. 1984).
“This is an agricultural classification case pertaining to the classification under section 193.461, Florida Statutes (1973) [1] of certain lands in Broward County for the years 1974 and 1975.”
Harbor Ventures, Inc. v. Hutches, 366 So. 2d 1173 (Fla. 1979).
“We are asked to determine whether section 193.461(4)(a)3., Florida Statutes (1973), is unconstitutional because it sets up an irrebuttable presumption that land rezoned non-agricultural at the request of its owners will not be used for a bona fide agricultural purpose.”
Love PGI Partners, LP v. Schultz, 706 So. 2d 887 (Fla. 5th DCA 1998).
“The appellants in this case had the burden of proof at trial to show either no reasonable hypothesis supported the property appraiser's determination, or the appraiser did not consider the appropriate statutory factors under § 193.461. See Davis v. St. Joe Paper Co.”
193.461(4)(a)(2): 1 case
Tilton v. Gardner, 52 So. 3d 771 (Fla. 5th DCA 2010).
“The pertinent portions of section 193.461, Florida Statutes (2006) are set forth below: 193.”
193.461(4)(a)(3): 2 cases
Harbor Ventures, Inc. v. Hutches, 366 So. 2d 1173 (Fla. 1979).
“We are asked to determine whether section 193.461(4)(a)3., Florida Statutes (1973), is unconstitutional because it sets up an irrebuttable presumption that land rezoned non-agricultural at the request of its owners will not be used for a bona fide agricultural purpose.”
Fisher v. Schooley, 371 So. 2d 496 (Fla. 2d DCA 1979).
“*499 The evidence conclusively establishes a "good faith commercial agricultural use of the land" pursuant to § 193.461, Fla. Stat. (Supp. 1978). That statute provides in pertinent part: (3)(a) [The taxpayer must establish] [T]hat said lands were actually used for a bona fide…”
193.461(4)(a)(b): 1 case
193.461(4)(b): 2 cases
Bass v. Gen. Dev. Corp., 374 So. 2d 479 (Fla. 1979).
“In 1972, Section 193.461 was substantially modified by Chapter 72-181, Laws of Florida (1972).”
Straughn v. K & K Land Mgmt., Inc., 326 So. 2d 421 (Fla. 1976).
“"Purchase price paid" is set forth by Section 193.461(3)(b), Florida Statutes, [1] as one of seven criteria to be considered by tax assessors in making their determination as to whether property qualifies as agricultural for purposes of the lower tax assessment.”
193.461(4)(c): 18 cases
Straughn v. K & K Land Mgmt., Inc., 326 So. 2d 421 (Fla. 1976).
“"Purchase price paid" is set forth by Section 193.461(3)(b), Florida Statutes, [1] as one of seven criteria to be considered by tax assessors in making their determination as to whether property qualifies as agricultural for purposes of the lower tax assessment.”
Bass v. Gen. Dev. Corp., 374 So. 2d 479 (Fla. 1979).
“In 1972, Section 193.461 was substantially modified by Chapter 72-181, Laws of Florida (1972).”
Markham v. Fogg, 458 So. 2d 1122 (Fla. 1984).
“This is an agricultural classification case pertaining to the classification under section 193.461, Florida Statutes (1973) [1] of certain lands in Broward County for the years 1974 and 1975.”
Roden v. K & K Land Mgmt., Inc., 368 So. 2d 588 (Fla. 1978).
“1978), we reviewed the constitutionality of Section 193.461(3), Florida Statutes. The statute mandates that to gain "agricultural" classification land must be "actually used for a bona fide agricultural purpose," Section 193.”
Harbor Ventures, Inc. v. Hutches, 366 So. 2d 1173 (Fla. 1979).
“We are asked to determine whether section 193.461(4)(a)3., Florida Statutes (1973), is unconstitutional because it sets up an irrebuttable presumption that land rezoned non-agricultural at the request of its owners will not be used for a bona fide agricultural purpose.”
193.461(5): 5 cases
193.461(6): 4 cases
193.461(6)(a): 1 case
Bystrom v. Union Land Inv., Inc., 477 So. 2d 585 (Fla. 3d DCA 1985).
“Such other factors as may from time to time become applicable." [3] Prior to 1972, a bona fide agricultural use was all that was required in order to obtain assessment as agricultural land.”
193.461(8)(a): 1 case
193.461(H)(c): 1 case
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.