Relating to farm use land used for illegal growing of marijuana; and prescribing an effective date.

Disqualifies land from farm use special assessments upon a final civil penalty or judgment of conviction for the illegal growing of marijuana against the landowner or person in possession and control of the land. Provides an exception for a landowner or other obligated taxpayer who reasonably lacked knowledge of the illegal growing of marijuana or promptly notified a law enforcement agency of the illegal growing of marijuana. Takes effect on the 91st day following adjournment sine die.