FL H0927

Amends section 193.461, Florida Statutes, to establish assessment methodology for structures and equipment used in aquaculture production.

Requires structures and equipment used in aquaculture production to be considered part of average yields per acre with no separately assessable contributory value when using the income methodology approach.

Aligns aquaculture assessment treatment with existing provisions for irrigation systems, poultry farm litter containment structures, dairy farm animal waste nutrient containment structures, and certain horticultural production structures.

Takes effect July 1, 2021.