The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 195
PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE

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F.S. 195.002

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 other aspects of the administration of such taxes. The supervision of the department shall consist primarily of aiding and assisting county officers in the assessing and collection functions, with particular emphasis on the more technical aspects. In this regard, the department shall conduct schools to upgrade assessment skills of both state and local assessment personnel.

(2) In furtherance of its duty to conduct schools to upgrade assessment skills and collection skills, the department may establish by rule committees on admissions and certification. The department may also incur reasonable expenses for hiring instructors, travel, office operations, certificates of completion, badges or awards, food service incidental to conducting such schools, salaries and benefits of department employees whose duties are directly associated with developing and conducting such schools, and administering any certification program under s. 145.10, s. 145.11, or s. 194.035. The department may charge a tuition fee and an examination fee to any person who attends such a school and may charge a fee to certify or recertify any person under such a program. The department shall deposit such fees into the Certification Program Trust Fund which is created in the State Treasury. There shall be separate school accounts and program accounts in the trust fund for property appraisers, tax collectors, and special magistrates. The department shall use money in the fund to pay such expenses.

History.—s. 35, ch. 70-243; s. 7, ch. 74-234; s. 5, ch. 86-300; s. 25, ch. 90-203; s. 1, ch. 2008-138; s. 8, ch. 2008-197.

F.S. 195.002 on Google Scholar

F.S. 195.002 on Casetext

Amendments to 195.002

Arrestable Offenses / Crimes under Fla. Stat. 195.002

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.002.

Annotations, Discussions, Cases:

Cases from cite.case.law:

DARDEN RESTAURANTS, INC. GMRI, v. SINGH,, 266 So. 3d 228 (Fla. App. Ct. 2019)

. . . valorem tax purposes and to provide uniform assessment throughout the state, see sections 195.0012 and 195.002 . . .

PARRISH, v. PIER CLUB APARTMENTS, LLC, a, 900 So. 2d 683 (Fla. Dist. Ct. App. 2005)

. . . See § 195.002(2), Fla. Stat. (2003). . . .

In POLYGRAPHEX SYSTEMS, INC., 275 B.R. 408 (Bankr. M.D. Fla. 2002)

. . . . § 195.002(1). . . . See Fla.Stat. § 195.002 (DOR’S supervision “consist[s] primarily of aiding and assisting county officers . . .

LOUISVILLE AND NASHVILLE RAILROAD COMPANY, a v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, A SEABOARD COASTLINE RAILROAD COMPANY, a v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, A, 736 F.2d 1495 (11th Cir. 1984)

. . . . § 195.002. . . .

E. REDFORD, Jr. G. B. B. v. STATE DEPARTMENT OF REVENUE,, 452 So. 2d 961 (Fla. Dist. Ct. App. 1984)

. . . See, e.g., §§ 193.114(5), (6), 195.002, 195.027, 195.096 & 195.097, Fla. Stat. (1977). . . .

H. ROGERO, v. B. M. NOONE,, 704 F.2d 518 (11th Cir. 1983)

. . . See also Fla.Stat. 195.002, et seq., 1975, for the description of the supervisory powers by the Department . . .

ST. JOE PAPER COMPANY St. v. JAMES, Jr. W. S., 429 So. 2d 705 (Fla. Dist. Ct. App. 1983)

. . . Sections 195.002, 195.032, 195.062, Florida Statutes. . . . . Section 195.032, Florida Statutes, provides: In furtherance of the requirement set out in s. 195.002, . . .

FLORIDA DEPARTMENT OF REVENUE, v. A. FORD, W., 417 So. 2d 1109 (Fla. Dist. Ct. App. 1982)

. . . Section 195.002 provides in part: The Department of Revenue shall have general supervision of the assessment . . .

ELLISON, v. L. REID,, 397 So. 2d 352 (Fla. Dist. Ct. App. 1981)

. . . employees while attending a training program sponsored by the Department of Revenue pursuant to Section 195.002 . . . Section 195.002, Florida Statutes (1973), referring to the Department of Revenue, states that “the department . . .

ST. JOE PAPER COMPANY, a St. a v. CONRAD,, 333 So. 2d 527 (Fla. Dist. Ct. App. 1976)

. . . .” § 195.002 provides as follows: “Supervision by department of revenue. . . . provides as follows: “Establishment of standards of value.— In furtherance of the requirement set out in § 195.002 . . .

W. MIKOS, v. PLYMOUTH HARBOR, INCORPORATED, a, 316 So. 2d 627 (Fla. Dist. Ct. App. 1974)

. . . . § 195.002 (1971). . . .

CONTAINER CORPORATION OF AMERICA v. W. G. RUTHERFORD,, 293 So. 2d 379 (Fla. Dist. Ct. App. 1973)

. . . Section 195.032, Florida Statutes, F.S.A., provides: “In furtherance of the requirement set out in § 195.002 . . .