The statutes direct that the department shall prepare and maintain a current Manual of Instructions for property appraisers and other officials connected with the administration of property taxes.
Pursuant to section 195.062, Florida Statutes, This manual shall contain all:
Standard Measures of Value (s. 195.032, F.S.):
1. Guidelines for the valuation of property:
c. Classified Use Real Property Guidelines, for agricultural property under s. 193.461, F.S.
2. Methods for property appraisers to employ in arriving at the just valuation of particular types of property consistent with ss. 193.011 and 193.461, F.S.
See 1.a. above.