Assessment of obsolete agricultural equipment

193.4615

Assessment of obsolete agricultural equipment.

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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.

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s. 16, ch. 2006-289; s. 32, ch. 2019-3.