Laws Lawyers Find Laws Legal Forms State Laws

FLORIDA STATUTES AND CODES

194.301 Challenge to ad valorem tax assessment.

Listen
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 if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011, any other applicable statutory requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. However, a taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment. The value of property must be determined by an appraisal methodology that complies with the criteria of s. 193.011 and professionally accepted appraisal practices. The provisions of this subsection preempt any prior case law that is inconsistent with this subsection. (2) In an administrative or judicial action in which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the challenge. (a) If the challenge is to the assessed value of the property, the party initiating the challenge has the burden of proving by a preponderance of the evidence that the assessed value: 1. Does not represent the just value of the property after taking into account any applicable limits on annual increases in the value of the property; 2. Does not represent the classified use value or fractional value of the property if the property is required to be assessed based on its character or use; or 3. Is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county. (b) If the party challenging the assessment satisfies the requirements of paragraph (a), the presumption provided in subsection (1) is overcome, and the value adjustment board or the court shall establish the assessment if there is competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193.011 and professionally accepted appraisal practices. If the record lacks such evidence, the matter must be remanded to the property appraiser with appropriate directions from the value adjustment board or the court, and the property appraiser must comply with those directions. (c) If the revised assessment following remand is challenged, the procedures described in this section apply. (d) If the challenge is to the classification or exemption status of the property, there is no presumption of correctness, and the party initiating the challenge has the burden of proving by a preponderance of the evidence that the classification or exempt status assigned to the property is incorrect.History.s. 1, ch. 97-85; s. 1, ch. 2009-121.
Loading...
  • Play
  • Pause
  • Volume:
  • Mute
  • Half
  • Max
  • 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 if the appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011, any other applicable statutory requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices, including mass appraisal standards, if appropriate. However, a taxpayer who challenges an assessment is entitled to a determination by the value adjustment board or court of the appropriateness of the appraisal methodology used in making the assessment. The value of property must be determined by an appraisal methodology that complies with the criteria of s. 193.011 and professionally accepted appraisal practices. The provisions of this subsection preempt any prior case law that is inconsistent with this subsection.

       (2) In an administrative or judicial action in which an ad valorem tax assessment is challenged, the burden of proof is on the party initiating the challenge.

       (a) If the challenge is to the assessed value of the property, the party initiating the challenge has the burden of proving by a preponderance of the evidence that the assessed value:

       1. Does not represent the just value of the property after taking into account any applicable limits on annual increases in the value of the property;

       2. Does not represent the classified use value or fractional value of the property if the property is required to be assessed based on its character or use; or

       3. Is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the property appraiser to comparable property within the same county.

       (b) If the party challenging the assessment satisfies the requirements of paragraph (a), the presumption provided in subsection (1) is overcome, and the value adjustment board or the court shall establish the assessment if there is competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193.011 and professionally accepted appraisal practices. If the record lacks such evidence, the matter must be remanded to the property appraiser with appropriate directions from the value adjustment board or the court, and the property appraiser must comply with those directions.

       (c) If the revised assessment following remand is challenged, the procedures described in this section apply.

       (d) If the challenge is to the classification or exemption status of the property, there is no presumption of correctness, and the party initiating the challenge has the burden of proving by a preponderance of the evidence that the classification or exempt status assigned to the property is incorrect.

    History. s. 1, ch. 97-85; s. 1, ch. 2009-121.

    Florida Forms by Issue

    Florida Court Forms
    > Criminal
    > Probate
    > Civil (County)
    > Civil (District)
    > Dispute
    Florida Divorce Forms
    Florida Emancipation Forms
    Florida Family Forms
    Florida Guardianship Forms
    Florida Tax Forms

    Florida Law

    Florida State Laws
        > Florida Administrative Code
        > Florida Child Support
        > Florida Gun Laws
        > Florida Statutes
    Florida State
        > Florida Counties
        > Florida Senators
        > Florida Zip Codes
    Florida Tax
        > Florida Sales Tax
        > Florida State Tax
    Florida Labor Laws
        > Florida Minimum Wage
        > Florida Unemployment
    Florida Agencies
        > Better Business Bureau Florida
        > Florida Child Support
        > Florida Child Support Payments
        > Florida Department of Corrections
        > Florida Department of Health
        > Florida Department of Law Enforcement
        > Florida Department of Transportation
        > Florida Division of Corporations
        > Florida DMV
        > Florida Medicaid
        > Florida Secretary of State
        > Florida Secretary of State Corporations

    Florida Court Map

    Operation Confirm
    Are you sure you want to delete it?
      
    Tips