Florida Statutes 193.4516 – Assessment of citrus fruit packing and processing equipment rendered unused due to Hurricane Irma or citrus greening
Current as of: 2023 | Check for updates
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Terms Used In Florida Statutes 193.4516
- Personal property: All property that is not real property.
(1) For purposes of ad valorem taxation, and applying to the 2018 tax roll only, tangible personal property owned and operated by a citrus fruit packing or processing facility is deemed to have a market value no greater than its value for salvage, provided the tangible personal property is no longer used in the operation of the facility due to the effects of Hurricane Irma or to citrus greening.
(2) As used in this section, the term “citrus” has the same meaning as provided in s. 581.011(7).