FL S0312

Allows property appraisers to grant agricultural classification after the March 1 deadline if applicant demonstrates extenuating circumstances, with a 25-day window after notice is mailed and a $15 non-refundable petition fee to the value adjustment board.

Lands participating in dispersed water storage programs through contracts with the Department of Environmental Protection or water management districts retain agricultural classification and are assessed as nonproductive agricultural lands.

Expands the sales tax exemption for farm equipment to include irrigation equipment, replacement parts and accessories for irrigation equipment, and repairs to irrigation equipment.

Allows agricultural landowners to establish baseline wetland and surface water conditions at their own expense before implementing best management practice agreements with the Department of Agriculture and Consumer Services, with a 45-day review period by the lead agency.

Effective July 1, 2014.