CS/HB 149 (Tuck) and SB 404 (Rodriguez) specify the methodology for the assessment of the structures and equipment used in aquaculture. The bills allow the property owner to request removal of its agriculture classification if the tax assessed based on such methodology exceeds the tax assessed based on the value of the structures and equipment. CS/HB 149 also requires the assessment of the land used in the production of aquaculture products to be based solely on its agricultural use. (Hughes)