Florida Statutes Part I - Administrative Review (Ss. 194.011-194.037)

• 194.011 - Assessment Notice; Objections To Assessments.
  (1) Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item of...
• 194.013 - Filing Fees For Petitions; Disposition; Waiver.
  (1) If required by resolution of the value adjustment board, a petition filed pursuant to s. 194.011 shall be accompanied by a filing fee to be...
• 194.014 - Partial Payment Of Ad Valorem Taxes; Proceedings Before Value Adjustment Board.
  (1)(a) A petitioner before the value adjustment board who challenges the assessed value of property must pay all of the non-ad valorem assessments and make a...
• 194.015 - Value Adjustment Board.
  There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as...
• 194.032 - Hearing Purposes; Timetable.
  (1)(a) The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in...
• 194.034 - Hearing Procedures; Rules.
  (1)(a) Petitioners before the board may be represented by an attorney or agent and present testimony and other evidence. The property appraiser or his or her...
• 194.035 - Special Magistrates; Property Evaluators.
  (1) In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to...
• 194.036 - Appeals.
  Appeals of the decisions of the board shall be as follows:(1) If the property appraiser disagrees with the decision of the board, he or she may...
• 194.037 - Disclosure Of Tax Impact.
  (1) After hearing all petitions, complaints, appeals, and disputes, the clerk shall make public notice of the findings and results of the board in at least...

Last modified: September 23, 2016