(1) Other factors enumerated by the court in Greenwood v. Oates, 251 So. 2d 665 (Fla. 1971), which the property appraiser may consider, but to which he is not limited, are:
    (a) Opinions of appropriate experts in the fields;
    (b) Business or occupation of owner; (Note that this cannot be considered over and above, or to the exclusion of, the actual use of the property.) (See AGO 70-123.)
    (c) The nature of the terrain of the property;
    (d) Economic merchantability of the agricultural product; and,
    (e) The reasonably attainable economic salability of the product within a reasonable future time for the particular agricultural product.
    (2) Other factors that are recommended to be considered are:
    (a) Zoning (other then Florida Statutes § 193.461), applicable to the land;
    (b) General character of the neighborhood;
    (c) Use of adjacent properties;
    (d) Proximity of subject properties to a metropolitan area and services;
    (e) Principal domicile of the owner and family;
    (f) Date of acquisition;
    (g) Agricultural experience of the person conducting agricultural operations;
    (h) Participation in governmental or private agricultural programs or activities;
    (i) Amount of harvest for each crop;
    (j) Gross sales from the agricultural operation;
    (k) Months of hired labor; and,
    (l) Inventory of buildings and machinery and the condition of the same.
    (3) A minimum acreage cannot be required for agricultural assessment in determining whether the use of the land for agricultural purposes is bona fide.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented 193.461, 213.05 FS. History-New 10-12-76, Amended 11-10-77, Formerly 12D-5.04, Amended 11-1-12.