Florida Statutes Part I - General Provisions (Ss. 193.011-193.1556)
- 193.011 - Factors To Consider In Deriving Just Valuation.
In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following...
- 193.015 - Additional Specific Factor; Effect Of Issuance Or Denial Of Permit To Dredge, Fill, Or Construct In State Waters To Their Landward Extent.
(1) If the Department of Environmental Protection issues or denies a permit to dredge, fill, or otherwise construct in or on waters of the state, as...
- 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...
- 193.017 - Low-income Housing Tax Credit.
Property used for affordable housing which has received a low-income housing tax credit from the Florida Housing Finance Corporation, as authorized by s. 420.5099, shall...
- 193.018 - Land Owned By A Community Land Trust Used To Provide Affordable Housing; Assessment; Structural Improvements, Condominium Parcels, And Cooperative Parcels.
(1) As used in this section, the term “community land trust” means a nonprofit entity that is qualified as charitable under s. 501(c)(3) of the Internal...
- 193.023 - Duties Of The Property Appraiser In Making Assessments.
(1) The property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year, except that...
- 193.0235 - Ad Valorem Taxes And Non-ad Valorem Assessments Against Subdivision Property.
(1) Ad valorem taxes and non-ad valorem assessments shall be assessed against the lots within a platted residential subdivision and not upon the subdivision property as...
- 193.024 - Deputy Property Appraisers.
Property appraisers may appoint deputies to act in their behalf in carrying out the duties prescribed by law.History.—s. 2, ch. 80-366.
- 193.052 - Preparation And Serving Of Returns.
(1) The following returns shall be filed:(a) Tangible personal property; and(b) Property specifically required to be returned by other provisions in this title.(2) No return shall be required for...
- 193.062 - Dates For Filing Returns.
All returns shall be filed according to the following schedule:(1) Tangible personal property—April 1.(2) Real property—when required by specific provision of general law.(3) Railroad, railroad terminal, private car...
- 193.063 - Extension Of Date For Filing Tangible Personal Property Tax Returns.
The property appraiser shall grant an extension for the filing of a tangible personal property tax return for 30 days and may, at her or...
- 193.072 - Penalties For Improper Or Late Filing Of Returns And For Failure To File Returns.
(1) The following penalties shall apply:(a) For failure to file a return—25 percent of the total tax levied against the property for each year that no return...
- 193.073 - Erroneous Returns; Estimate Of Assessment When No Return Filed.
(1) Upon discovery that an erroneous or incomplete statement of personal property has been filed by a taxpayer or that all the property of a taxpayer...
- 193.074 - Confidentiality Of Returns.
All returns of property and returns required by former s. 201.022 submitted by the taxpayer pursuant to law shall be deemed to be confidential in...
- 193.075 - Mobile Homes And Recreational Vehicles.
(1) A mobile home shall be taxed as real property if the owner of the mobile home is also the owner of the land on which...
- 193.077 - Notice Of New, Rebuilt, Or Expanded Property.
(1) The property appraiser shall accept notices on or before April 1 of the year in which the new or additional real or personal property acquired...
- 193.085 - Listing All Property.
(1) The property appraiser shall ensure that all real property within his or her county is listed and valued on the real property assessment roll. Streets,...
- 193.092 - Assessment Of Property For Back Taxes.
(1) When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such...
- 193.102 - Lands Subject To Tax Sale Certificates; Assessments; Taxes Not Extended.
(1) All lands against which the state holds any tax sale certificate or other lien for delinquent taxes assessed for the year 1940 or prior years...
- 193.114 - Preparation Of Assessment Rolls.
(1) Each property appraiser shall prepare the following assessment rolls:(a) Real property assessment roll.(b) Tangible personal property assessment roll. This roll shall include taxable household goods and all...
- 193.1142 - Approval Of Assessment Rolls.
1(1)(a) Each assessment roll shall be submitted to the executive director of the Department of Revenue for review in the manner and form prescribed by the...
- 193.1145 - Interim Assessment Rolls.
(1) It is the intent of the Legislature that no undue restraint shall be placed on the ability of local government to finance its activities in...
- 193.1147 - Performance Review Panel.
If there occurs within any 4-year period the final disapproval of all or any part of a county roll pursuant to s. 193.1142 for 2...
- 193.116 - Municipal Assessment Rolls.
(1) The county property appraiser shall prepare an assessment roll for every municipality in the county. The value adjustment board shall give notice to the chief...
- 193.122 - Certificates Of Value Adjustment Board And Property Appraiser; Extensions On The Assessment Rolls.
(1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323, if applicable, and again...
- 193.132 - Prior Assessments Validated.
Every assessment of taxes heretofore made on property of any kind, when such assessment has been actually made in the name of the true owner,...
- 193.133 - Effect Of Mortgage Fraud On Property Assessments.
(1) Upon the finding of probable cause of any person for the crime of mortgage fraud, as defined in s. 817.545, or any other fraud involving...
- 193.155 - Homestead Assessments.
Homestead property shall be assessed at just value as of January 1, 1994. Property receiving the homestead exemption after January 1, 1994, shall be assessed...
- 193.1551 - Assessment Of Certain Homestead Property Damaged In 2004 Named Storms.
Notwithstanding the provisions of s. 193.155(4), the assessment at just value for changes, additions, or improvements to homestead property rendered uninhabitable in one or more...
- 193.1552 - Assessment Of Properties Affected By Imported Or Domestic Drywall.
(1) As used in this section, the term “imported or domestic drywall” means drywall that contains elevated levels of elemental sulfur that results in corrosion of...
- 193.1554 - Assessment Of Nonhomestead Residential Property.
(1) As used in this section, the term “nonhomestead residential property” means residential real property that contains nine or fewer dwelling units, including vacant property zoned...
- 193.1555 - Assessment Of Certain Residential And Nonresidential Real Property.
(1) As used in this section, the term:(a) “Nonresidential real property” means real property that is not subject to the assessment limitations set forth in subsection 4(a),...
- 193.1556 - Notice Of Change Of Ownership Or Control Required.
(1) Any person or entity that owns property assessed under s. 193.1554 or s. 193.1555 must notify the property appraiser promptly of any change of ownership...
Last modified: September 23, 2016