?LUE G4T- 4A1PA/b.
House Joint Resolution No. 214
A joint resolution proposing an amendment to Section 4 of
Article VII of the State Constitution relating to
HJR 214 LAWS OF FLORIDA RJR 214
Be It Resolved by the Legislature of the State of Florida:
That the amendment to Section 4 of Article VII of the State
Constitution set forth below is agreed to and shall be submitted to
the electors of Florida for approval or rejection at the general
election to be held in November 1988:
SECTION 4. Taxation; assessments.--By general law regulations
shall be prescribed which shall secure a just valuation of all
property for ad valorem taxation, provided:
(a) Agricultural land, land producing high water recharge to
Florida's aquifers or land used exclusively for non-commercial
recreational purposes may be classified by general law and assessed
solely on the basis of character or use.
(b) Pursuant to general law tangible personal property held for
sale as stock in trade and livestock may be valued for taxation at a
specified percentage of its value, may be classified for tax
purposes, or may be exempted from taxation.
BE IT FURTHER RESOLVED that in accordance with the requirements of
section 101.161, Florida Statutes, the title and substance of the
'amendment proposed herein shall appear on the ballot as follows:
ASSESSMENT OF HIGH WATER RECHARGE LANDS
Provides that land producing high water recharge to Florida's
aquifers may be classified by general law and assessed solely on the
basis of character or use.
Filed in Office Secretary of State June 17, 1987.