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the legislature can deny special tax treatment to those who
are using their land for a bona fide agricultural, purpose.
Z would therefore-hold that classification as well as assess- -
ment mast be based on character or use of the land. Accordingly,
• I would recede from Rainey and reaffirm our more recent holdings _
- that use is the guidepost in classifying agricultural land.
See Tuck and Roden.
Because section 193.461(4)(a)4. classilies land based on
a factor wholly unrelated to use, I concur in the result of the
majority opinion ruling the statute unconstitutional. -
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