Wakulla County Property Appraiser H. Bradley Harvey, CFA 3115-A Crawfordville Hwy., Crawfordville, Florida 32327 | Phone: (850) 926-0500 | Fax: (850) 926-6367
AGRICULTURAL CLASSIFICATION DEFINED: Good faith commercial agricultural use of property is defined as the pursuit of an agricultural activity for a reasonable profit, or at least upon a reasonable expectation of meeting investment costs and realizing a reasonable profit. The profit or reasonable expectation thereof must be viewed from the standpoint of the fee owner and measured in light of their investment. PURCHASE PRICE: The Property Appraiser may determine that the ''purchase price paid'' for land is inconsistent with agricultural use. A purchase price in excess of the agricultural assessment can be indicative of lack of a ''good faith commercial agricultural use'' since the assessment is derived by a capitalization of the income to be produced by land in such a use and thus approximates the amount that could be invested consistent with a reasonable return. Additionally, should the purchase price paid exceed the agricultural assessment by three or more times a presumption that the land is not used primarily for good faith commercial agricultural purposes is created by section 193.461 (4)(c), Florida Statutes. FACTORS TO BE CONSIDERED: 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 accordance with accepted commercial agricultural practices, including, without limitation, fertilizing, liming, tilling, mowing, reforesting and other accepted agricultural practices. AGRICULTURAL PURPOSES: Horticulture, floriculture, viticulture, forestry, dairy, livestock, poultry, bee and pisciculture (fish farming). RECOGNIZED FORESTRY PRACTICES: Harvesting, thinning, replanting, fertilization, prescribed burning, boundary-line plowing and maintenance, site preparation. NOTE: Lands are to be used primarily for "bona fide" agricultural purposes. Bona fide agricultural purpose means "good faith commercial agricultural use of the land."
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