Florida Statutes
Fla. Stat. § 193.4615 (2025)
Assessment of obsolete agricultural equipment.
✓ 2025 Florida Statutes — current through the 2025 Regular Session Cite as: Fla. Stat. § 193.4615 (2025)
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193.4615 Assessment of obsolete agricultural equipment.—For purposes of ad valorem property taxation, agricultural equipment that is located on property classified as agricultural under s. 193.461 and that is no longer usable for its intended purpose shall be deemed to have a market value no greater than its value for salvage.
History.—s. 16, ch. 2006-289; s. 32, ch. 2019-3.