Florida Statutes Part III - Assessment: Presumption Of Correctness (Ss. 194.301, 194.3015)

• 194.301 - Challenge To Ad Valorem Tax Assessment.
  (1) In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser’s assessment is presumed correct...
• 194.3015 - Burden Of Proof.
  (1) It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser’s assessment is not...

Last modified: September 23, 2016