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Florida Taxation And Finance Code Section 193.016 - Assessments - Property appraiser's assessment; effect of determinations by value adjustment board.

Legal Research Home > Florida Lawyer > Taxation and Finance > Florida Taxation And Finance Code Section 193.016 - Assessments - Property appraiser's assessment; effect of determinations by value adjustment board.

Title XIV   TAXATION AND FINANCE

Chapter 193   ASSESSMENTS

193.016  Property appraiser's assessment; effect of determinations by value adjustment board.--If the property appraiser's assessment of the same items of tangible personal property in the previous year was adjusted by the value adjustment board and the decision of the board to reduce the assessment was not successfully appealed by the property appraiser, the property appraiser shall consider the reduced values determined by the value adjustment board in assessing those items of tangible personal property. If the property appraiser adjusts upward the reduced values previously determined by the value adjustment board, the property appraiser shall assert additional basic and underlying facts not properly considered by the value adjustment board as the basis for the increased valuation notwithstanding the prior adjustment by the board.

History.--s. 2, ch. 2000-262.

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Last modified: November 21, 2006