Turner v. Lusk

NORTHCUTT, Judge.

Rob Turner, the Hillsborough County Property Appraiser, contends the circuit court should not have directed him to award an agricultural classification to real‘property owned by Charles Lusk, as trustee, for 1998 ad valorem tax purposes. We reverse because Lusk failed to properly apply for the classification.

Although the property at issue had been classified as agricultural in previous years, in 1998 Lusk failed to apply for the classification by the statutory March 1 deadline. Under section 193.461(3)(a), Florida Statutes (1997), failure to make a timely application…