FL S1200

Eliminates value adjustment boards' authority to review agricultural land classifications on their own motion, limiting reviews to appeals filed by landowners.

Removes requirement that property appraisers reclassify land zoned to nonagricultural use and eliminates county commissioners' authority to reclassify agricultural land contiguous to urban development.

Deletes the presumption that land sold for three or more times its agricultural assessment is not used for bona fide agricultural purposes.

Eliminates value adjustment boards' authority to review historic property and high-water recharge land classifications on their own motion.

Removes value adjustment boards' ability to review property tax exemptions on their own motion or upon motion of the property appraiser, with retroactive application to January 1, 2013.