July 15, 2019
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The Florida Statutes

The 2004 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 193
ASSESSMENTS
View Entire Chapter
Section 193.451, Florida Statutes 2004

193.451  Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability.--

(1)  Growing annual agricultural crops, nonbearing fruit trees, and nursery stock, regardless of the growing methods, shall be considered as having no ascertainable value and shall not be taxable until they have reached maturity or a stage of marketability and have passed from the hands of the producer and/or offered for sale. This section shall be construed liberally in favor of the taxpayer.

(2)  Raw, annual, agricultural crops shall be considered to have no ascertainable value and shall not be taxable until such property is offered for sale to the consumer.

History.--ss. 1, 2, ch. 63-432; s. 1, ch. 67-573; ss. 1, 2, ch. 69-55.

Note.--Former s. 192.063.

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