Florida Statutes Title XIV Chapter 195 - Property Assessment Administration And Finance

• 195.0011 - Short Title.
  Chapter 195 shall be known as the “Property Assessment Administration and Finance Law.”History.—s. 1, ch. 73-172.
• 195.0012 - Legislative Intent.
  It is declared to be the legislative purpose and intent in this entire chapter to recognize and fulfill the state’s responsibility to secure a just...
• 195.002 - Supervision By Department Of Revenue.
  (1) The Department of Revenue shall have general supervision of the assessment and valuation of property so that all property will be placed on the tax...
• 195.022 - Forms To Be Prescribed By Department Of Revenue.
  The Department of Revenue shall prescribe all forms to be used by property appraisers, tax collectors, clerks of the circuit court, and value adjustment boards...
• 195.027 - Rules And Regulations.
  (1) The Department of Revenue shall prescribe reasonable rules and regulations for the assessing and collecting of taxes, and such rules and regulations shall be followed...
• 195.032 - Establishment Of Standards Of Value.
  In furtherance of the requirement set out in s. 195.002, the Department of Revenue shall establish and promulgate standard measures of value not inconsistent with...
• 195.052 - Research And Tabulation Of Data.
  The department shall conduct constant research and maintain accurate tabulations of data and conditions existing as to ad valorem taxation, shall annually publish such data...
• 195.062 - Manual Of Instructions.
  (1) The department shall prepare and maintain a current manual of instructions for property appraisers and other officials connected with the administration of property taxes. This...
• 195.072 - Cooperation With Other State Agencies.
  (1)  State agencies are authorized and directed to render such necessary aid and assistance to the Department of Revenue as is required to enable the...
• 195.073 - Classification Of Property.
  All items required by law to be on the assessment rolls must receive a classification based upon the use of the property. The department shall...
• 195.084 - Information Exchange.
  (1) The department shall promulgate rules and regulations for the exchange of information among the department, the property appraisers’ offices, the tax collector, the Auditor General,...
• 195.087 - Property Appraisers And Tax Collectors To Submit Budgets To Department Of Revenue.
  (1)(a) On or before June 1 of each year, every property appraiser, regardless of the form of county government, shall submit to the Department of Revenue...
• 195.092 - Authority To Bring And Maintain Suits.
  (1) The Department of Revenue shall have authority to bring and maintain such actions at law or in equity by mandamus or injunction, or otherwise, to...
• 195.096 - Review Of Assessment Rolls.
  (1) The assessment rolls of each county shall be subject to review by the Department of Revenue.(2) The department shall conduct, no less frequently than once every...
• 195.097 - Postaudit Notification Of Defects; Supervision By The Department.
  (1)(a) Upon evaluation of any reviews, studies, or findings of the Department of Revenue, the executive director of the department shall issue a notice to any...
• 195.099 - Periodic Review.
  (1)(a) The department may review the assessments of new, rebuilt, and expanded business reported according to s. 193.077(3), to ensure parity of level of assessment with...
• 195.0995 - Use Of Sales Transactions Data; Qualification; Review.
  (1) For each sales transaction disqualified by a property appraiser, the property appraiser shall document the reason for disqualification of the sale in a manner prescribed...
• 195.101 - Withholding Of State Funds.
  (1) The Department of Revenue is hereby directed to determine each year whether the several counties of this state are assessing the real and tangible personal...
• 195.207 - Effect On Levy Of Municipal Taxes.
  No municipal charter may prohibit or limit the authority of the governing body to levy ad valorem taxes or utility service taxes authorized under 1s....

Last modified: September 23, 2016