GROSS, J.
The narrow issue in this appeal is whether land used for the boarding and training of horses constitutes a "bona fide agricultural purpose" within the meaning of section 193.461, Florida Statutes (2001). We hold that it does and affirm.
PPI owns 180 acres of property in Pompano Beach, Florida. Seventy-five acres are devoted to the boarding and training of horses; forty acres contain a main racing track, 90% used for training and 10% for live racing...
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