195.0011 – Short Title.
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.
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 valuation for ad valorem tax purposes of all property and to provide for a uniform assessment as between property within each county and property in every other county or […]
195.002 – Supervision by Department of Revenue.
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 rolls and shall be valued according to its just valuation, as required by the constitution. It shall also have supervision over tax collection and all […]
195.022 – Forms to Be Prescribed by Department of Revenue.
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 in administering and collecting ad valorem taxes. The department shall prescribe a form for each purpose. The county officer shall reproduce forms for […]
195.027 – Rules and Regulations.
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 by the property appraisers, tax collectors, clerks of the circuit court, and value adjustment boards. It is hereby declared to be the legislative intent that the department […]
195.032 – Establishment of Standards of Value.
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 those standards provided by law, to be used by property appraisers in all counties, including taxing districts, to aid and assist them in arriving at assessments […]
195.052 – Research and Tabulation of Data.
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 as may be appropriate to facilitate fiscal policymaking, and shall annually make such recommendations to the Legislature as are necessary to ensure that property is valued […]
195.062 – Manual of Instructions.
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 manual shall contain all: (a) Rules and regulations. (b) Standard measures of value. (c) Forms and instructions relating to the use of forms and maps. Consistent with s. 195.032, the […]
195.072 – Cooperation With Other State Agencies.
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 department to carry out its functions of ensuring just valuation and equitable administration of property taxes in this state. (2) The Department of Revenue shall render […]
195.073 – Classification of Property.
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 promulgate uniform definitions for all classifications. The department may designate other subclassifications of property. No assessment roll may be approved by the department which does not show proper […]
195.084 – Information Exchange.
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, and the Office of Program Policy Analysis and Government Accountability. All records and returns of the department useful to the property appraiser or the tax collector shall be […]
195.087 – Property Appraisers and Tax Collectors to Submit Budgets to Department of Revenue.
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 a budget for the operation of the property appraiser’s office for the ensuing fiscal year beginning October 1. […]
195.092 – Authority to Bring and Maintain Suits.
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 enforce the performance of any duties of any officer or official performing duties with relation to the execution of the tax laws of the […]
195.096 – Review of Assessment Rolls.
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 2 years, an in-depth review of the real property assessment roll of each county. The department need not individually study every use-class of property set […]
195.097 – Postaudit Notification of Defects; Supervision by the Department.
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 property appraiser who the executive director has determined has one or more classes or other strata of property listed on the assessment […]
195.099 – Periodic Review.
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 other classifications of property. (b) This subsection shall expire on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act. (2) The department may review […]
195.0995 – Use of Sales Transactions Data; Qualification; Review.
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 by the department. (2) The department shall randomly sample all sales in the county to determine whether those sales were properly qualified or disqualified. […]
195.101 – Withholding of State Funds.
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 property within their jurisdiction in accordance with law. If the Department of Revenue determines that any county is assessing property at less than that prescribed by […]
195.207 – Effect on Levy of Municipal Taxes.
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. 167.431. Any word, sentence, phrase, or provision, of any special act, municipal charter, or other law, that prohibits or limits a municipality from levying ad […]