RIDGEWOOD PHOSPHATE CORPORATION AND INTERNATIONAL MINERALS & CHEMICAL CORPORATION D/B/A FOUR CORNERS MINE, APPELLANTS,
v.
FRANK PERKINS, AS PROPERTY APPRAISER OF MANATEE COUNTY AND SAM CORNWELL, AS TAX COLLECTOR OF MANATEE COUNTY, APPELLEES
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Ridgewood Phosphate Corporation appealed the denial of agricultural classification for 1,804 acres of land in Manatee County for 1984 ad valorem tax purposes. The court reversed, holding that land used primarily for bona fide commercial agricultural purposes (grazing cattle) must be classified as agricultural, regardless of the owner's future intention to mine and preparatory activities for that future use.
Land used primarily for bona fide commercial agricultural purposes must be classified as agricultural under Florida law. The owner's intention to use the land for mining in the future and preparatory activities for that future use are insufficient to deny agricultural classification when the current primary use is commercial agriculture.
[1] Land used primarily for bona fide commercial agricultural purposes must be classified as agricultural.
[2] The presence of water quality monitoring devices and a development of regional impact order for future mining does not preclude agricultural classification if mining oper…
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Join FLexlaw to unlock all legal intelligence“Land used primarily for bona fide commercial agricultural purposes must be classified agricultural.”
States the controlling legal standard under section 193.461(3)(b), Florida Statutes (1983)
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Join FLexlaw to unlock all legal intelligenceRidgewood, a joint venture, owned approximately 4,812 acres in Manatee County. The property was zoned agricultural with a mineral extraction overlay a…
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SCHEB, Acting Chief Judge.
Appellants Ridgewood Phosphate Corporation and International Minerals & Chemical Corporation (Ridgewood) challenge a final judgment which upheld the county property appraiser’s denial of their request for agricultural classification for 1984 ad valorem tax purposes. We reverse.
Ridgewood, a joint venture, owned about 4,812 acres of land in Manatee County, 2,369 of which could be used in mining activity pursuant to a county permit. As authorized by section 193.461(3)(a), Florida Statutes (1983), Ridgewood filed a timely application with the county for an agricultural classification for the other 2,443 acres for 1984.
The property appraiser denied the application for agricultural classification. The appraiser determined that the primary use of the land was for mineral extraction, processing, distribution, and support and monitoring facilities. The Property Appraisal Adjustment Board affirmed the appraiser’s decision.
As a result, Ridgewood filed a complaint with the trial court. The court conducted a de novo proceeding as required by section 194.036(3), Florida Statutes (1983)., At trial, Ridgewood reduced its agricultural claim to 1,804 acres used by Ridgewood’s lessee for grazing cattle. The trial court upheld the appraiser’s denial of agricultural classification. Ridgewood’s timely appeal ensued.
We think the trial court erred. The evidence adduced at trial revealed the following facts. The leased land was zoned as agricultural land with a mineral extraction overlay. It contained three or four water quality monitoring devices pursuant to the requirements of Florida Administrative Code Rule 16C-16 and other state and federal requirements. On December 27, 1977, the Manatee County Board of County Commissioners had approved a development of regional impact (DRI) order providing for phased mining of Ridgewood’s property. At trial, the appraiser emphasized this DRI order and the presence of the water quality monitoring devices in support of his decision that mining was the primary use of the land. Yet, he acknowledged that mining operations could not have been conducted on the leased land in 1984.
Land used primarily for bona fide commercial agricultural purposes must be classified agricultural. § 193.461(3)(b), Florida Statutes (1983); Roden v. K & K Land Management, Inc., 368 So. 2d 588 (Fla. 1978); Straughn v. Tuck, 354 So. 2d 368 (Fla.1977). Here, the lessee’s use of the 1,840 acres for grazing cattle clearly qualified this land for an agricultural classification. See also Daniel v. American Cyanamid Co., 480 So. 2d 678 (Fla. 2d DCA 1985); Fisher v. Schooley, 371 So. 2d 496 (Fla. 2d DCA 1979). Moreover, Ridge-wood’s intention to use the leased land for mining and its preparatory activities for that future use were insufficient to deny agricultural classification. Atlantic Richfield Co. v. Walden, 277 So. 2d 815 (Fla. 2d DCA), cert. denied, 284 So. 2d 217 (Fla.1973). See also The Glades, Inc. v. Colding, 422 So. 2d 349 (Fla. 2d DCA 1982); Fisher. Accordingly, we reverse and remand for proceedings consistent with this opinion.
SCHOONOVER and SANDERLIN, JJ., concur.
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Love PGI P'rs, LP v. Schultz, 706 So. 2d 887 (Fla. 5th DCA 1998)…588 (Fla.1978); Straughn v. Tuck, 354 So. 2d 368 (Fla.1977); Conrad v. J.M. Sapp, 252 So. 2d 225 (Fla.1971); Greenwood v. Oates, 251 So. 2d 665 (Fla.1971); Wilkinson v. Kirby, 654 So. 2d 194 (Fla. 2d DCA 1995); Ridgewood Phosphate Corp. v. Perkins, 487 So. 2d 40 (Fla. 2d DCA 1986); Schooley v. Wetstone, 258 So. 2d 483 (Fla. 2d DCA 1972). . City of Miami v. Florida East Coast Ry. Co., 79 Fla. 539, 84 So. 726 (1920); Spencer v. Wiegert, 117 So. 2d 221 (Fla. 2d DCA 1959); Feig v. Graves, 100 So. 2d 192 (Fla.…
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Marie E. Gianolio under the Marie E. Gianolio Revocable Tr. Agreement Dated March 14 v. Markham, 564 So. 2d 1131 (Fla. 4th DCA 1990)…he land] is still the guidepost in classifying land, although other specifically enumerated factors relative to use may also be considered. Agricultural use is now and has always been the test.” Tuck, at 370. In Ridgewood Phosphate Corp. v. Perkins, 487 So. 2d 40 (Fla. 2d DCA 1986), the property appraiser denied agricultural classification to a taxpayer whose land, although physically used for grazing cattle, could also be used for mining pursuant to a county permit. Although the land was currently only bein…
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Beker Mar. Co. & Beker Phosphate Corp. v. Perkins, 493 So. 2d 494 (Fla. 2d DCA 1986)…rcial agriculture pursuant to leases. Consistent with section 193.461(3)(b), Florida Statutes (1983), “[l]and used primarily for bona fide commercial agricultural purposes must be classified agricultural.” Ridgewood Phosphate Corporation v. Perkins, 487 So. 2d 40 (Fla. 2d DCA 1986). We affirm the trial court’s amended final judgment in all respects except for that portion which denies an agricultural exemption to the acreage lying within the “buffer areas” and remand for further proceedings consistent with…
Authorities Cited
- Straughn v. Harlan Tuck and Florence P. Tuck, 354 So. 2d 368 (Fla. 1977)
- Roden v. K & K Land Mgmt., Inc., 368 So. 2d 588 (Fla. 1978)
- Fisher v. Schooley, 371 So. 2d 496 (Fla. 2d DCA 1979)
- Atl. Richfield Co. v. R. R. (Bob) Walden, 277 So. 2d 815 (Fla. 2d DCA 1973)
- W.R. Daniel, Jr. v. Am. Cyanamid Co., 480 So. 2d 678 (Fla. 2d DCA 1985)
- Barnett Bank OF Orlando/Winter Park, N.A. v. Fla. Free Enters., Inc., 422 So. 2d 349 (Fla. 2d DCA 1982)
- THE Glades, Inc. v. Sam J. Colding as Prop. appraiser for Collier Cnty., 422 So. 2d 349 (Fla. 2d DCA 1982)
- Chailler v. State, 284 So. 2d 217 (Fla. 1973)
- Parkway Towers Condo. Ass'n v. Metro. Dade Cnty., 284 So. 2d 217 (Fla. 1973)