The property appraiser shall not deny agricultural classification solely because of the maintenance of a dwelling on a part of the lands used for agricultural purposes, nor shall the agricultural classification disqualify the land for homestead exemption. So long as the dwelling is an integral part of the entire agricultural operation, the land it occupies shall be considered agricultural in nature. However, such dwellings and other improvements on the land shall be assessed under Florida Statutes § 193.011, at their just value and added to the agriculturally assessed value of the land.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented Florida Statutes § 193.461. History-New 10-12-76, Formerly 12D-5.03.