SECTION 193.4615. Assessment of obsolete agricultural equipment.

Latest version.

1For purposes of ad valorem property taxation, agricultural equipment that is located on property classified as agricultural under s. 20193.461 21and 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.

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