Pursuant to Florida Statutes § 195.062, these guidelines are adopted in general conformity with the procedures set forth in Florida Statutes § 120.54, but shall not have the force and effect of rules and are to be used only to assist property appraisers in the assessment of agricultural property as provided by Florida Statutes § 195.002 Copies of these guidelines may be obtained from the Department of Revenue, Property Tax Oversight Program, P.O. Box 3000, Tallahassee, Florida 32315-3000.
Rulemaking Authority 195.027(1), 195.032, 213.06(1) FS. Law Implemented 193.461, 195.032, 195.062, 213.05 FS. History-New 12-30-82, Formerly 12D-51.01.