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. 195.027

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 shall formulate such rules and regulations that property will be assessed, taxes will be collected, and the administration will be uniform, just, and otherwise in compliance with the requirements of the general law and the constitution.

(2) It is the legislative intent that all counties operate on computer programs that are substantially similar and produce data which are directly comparable. The rules and regulations shall prescribe uniform standards and procedures for computer programs and operations for all programs installed in any property appraiser’s office. It is the legislative intent that the department shall require a high degree of uniformity so that data will be comparable among counties and that a single audit procedure will be practical for all property appraisers’ offices.

(3) The rules and regulations shall provide procedures whereby the property appraiser, the Department of Revenue, and the Auditor General shall be able to obtain access, where necessary, to financial records relating to nonhomestead property which records are required to make a determination of the proper assessment as to the particular property in question. Access to a taxpayer’s records shall be provided only in those instances in which it is determined that such records are necessary to determine either the classification or the value of the taxable nonhomestead property. Access shall be provided only to those records which pertain to the property physically located in the taxing county as of January 1 of each year and to the income from such property generated in the taxing county for the year in which a proper assessment is made. All records produced by the taxpayer under this subsection shall be deemed to be confidential in the hands of the property appraiser, the department, the tax collector, and the Auditor General and shall not be divulged to any person, firm, or corporation, except upon court order or order of an administrative body having quasi-judicial powers in ad valorem tax matters, and such records are exempt from the provisions of s. 119.07(1).

(4)(a) The rules and regulations prescribed by the department shall require a return of tangible personal property which shall include:

1. A general identification and description of the property or, when more than one item constitutes a class of similar items, a description of the class.

2. The location of such property.

3. The original cost of such property and, in the case of a class of similar items, the average cost.

4. The age of such property and, in the case of a class of similar items, the average age.

5. The condition, including functional and economic depreciation or obsolescence.

6. The taxpayer’s estimate of fair market value.

(b) For purposes of this subsection, a class of property shall include only those items which are substantially similar in function and use. Nothing in this chapter shall authorize the department to prescribe a return requiring information other than that contained in this subsection; nor shall the department issue or promulgate any rule or regulation directing the assessment of property by the consideration of factors other than those enumerated in s. 193.011.

(5) The rules and regulations shall require that the property appraiser deliver copies of all pleadings in court proceedings in which his or her office is involved to the Department of Revenue.

(6) The fees and costs of the sale or purchase and terms of financing shall be presumed to be usual unless the buyer or seller or agent thereof files a form which discloses the unusual fees, costs, and terms of financing. Such form shall be filed with the clerk of the circuit court at the time of recording. The rules and regulations shall prescribe an information form to be used for this purpose. Either the buyer or the seller or the agent of either shall complete the information form and certify that the form is accurate to the best of his or her knowledge and belief. The information form shall be confidential in the hands of all persons after delivery to the clerk, except that the Department of Revenue and the Auditor General shall have access to it in the execution of their official duties, and such form is exempt from the provisions of s. 119.07(1). The information form may be used in any judicial proceeding, upon a motion to produce duly made by any party to such proceedings. Failure of the clerk to obtain an information form with the recording shall not impair the validity of the recording or the conveyance. The form shall provide for a notation by the clerk indicating the book and page number of the conveyance in the official record books of the county. The clerk shall promptly deliver all information forms received to the property appraiser for his or her custody and use.

History.—s. 39, ch. 70-243; s. 2, ch. 73-172; ss. 8, 22, 23, ch. 74-234; s. 11, ch. 76-133; s. 16, ch. 76-234; s. 14, ch. 79-334; s. 10, ch. 80-77; s. 23, ch. 80-274; s. 6, ch. 81-308; s. 22, ch. 88-119; s. 64, ch. 89-356; s. 39, ch. 90-360; s. 154, ch. 91-112; s. 985, ch. 95-147; s. 5, ch. 96-397; s. 51, ch. 96-406.

Note.—Former s. 195.042.

F.S. 195.027 on Google Scholar

F.S. 195.027 on Casetext

Amendments to 195.027

Arrestable Offenses / Crimes under Fla. Stat. 195.027

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.027.

Annotations, Discussions, Cases:

Cases from cite.case.law:

GROVE KEY MARINA, LLC s LLC, v, CASAMAYOR, v., 166 So. 3d 879 (Fla. Dist. Ct. App. 2015)

. . . Administrative Code 12D-13.046, which was promulgated by the Florida Department of Revenue, see section 195.027 . . .

BRKLACIC, v. PARRISH,, 149 So. 3d 85 (Fla. Dist. Ct. App. 2014)

. . . . § 195.027(1), Fla. Stat. (2012). . . .

J. GARCIA, v. ANDONIE,, 101 So. 3d 339 (Fla. 2012)

. . . See § 195.027(1), Fla. . . .

WELLS, v. HALDEOS,, 48 So. 3d 85 (Fla. Dist. Ct. App. 2010)

. . . .” § 195.027(1), Fla. Stat. (2009). . . .

CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, v. ECHEVERRI,, 991 So. 2d 793 (Fla. 2008)

. . . Since the property appraisers under section 195.027(1), Florida Statutes (1977), had a clear statutory . . .

Ed CRAPO, v. HCA, INC. a, 968 So. 2d 54 (Fla. Dist. Ct. App. 2007)

. . . conclude that the complaint stated a cause of action for a subpoena duces tecum pursuant to section 195.027 . . . The real issue is whether appellant was entitled to seek a subpoena pursuant to section 195.027(3) and . . . Section 195.027(3) allows the property appraiser to seek the pre-assessment or post-assessment production . . . Pursuant to rule-making authority granted by section 195.027(3), the Department of Revenue adopted rule . . . This was sufficient to state a cause of action for a subpoena duces tecum pursuant to section' 195.027 . . .

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

. . . property appraisers, tax collectors, clerks of the courts, and value adjustment boards pursuant to section 195.027 . . . Ford, 438 So.2d 798, 800 (Fla.1983) (citing Fla.Stat. § 195.027(1) (1981)). . . .

ST. PETERSBURG KENNEL CLUB, INC. v. SMITH, W. Ed Ed H. W., 662 So. 2d 1270 (Fla. Dist. Ct. App. 1995)

. . . of Revenue has promulgated the following definition pursuant to the legislative mandate, in section 195.027 . . .

FLORIDA EAST COAST RAILWAY COMPANY, a v. DEPARTMENT OF REVENUE,, 620 So. 2d 1051 (Fla. Dist. Ct. App. 1993)

. . . FEC alleged that DOR’s actions in arriving at the assessments were in violation of sections 193.085, 195.027 . . .

IN RE, 43 Fla. Supp. 2d 193 (Fla. Dep't Rev. 1990)

. . . Finally, § 195.027 provides that the rules and regulations of the Department of Revenue shall require . . . mandates that the Department’s rules shall be followed by the Property Appraisal Adjustment Board. 195.027 . . .

A. HIGGS, v. KAMPGROUNDS OF AMERICA, a, 526 So. 2d 980 (Fla. Dist. Ct. App. 1988)

. . . Petitioner relies on sections 193.074 and 195.027(3), Florida Statutes (1987), which provide that all . . . Respondent also relies on sections 193.074 and 195.027(3), pointing to the exception within the statutes . . . necessary to determine either the classification or the value of the taxable nonhomestead property.” § 195.027 . . . Section 195.027(3) likewise provides in pertinent part: "All records produced by the taxpayer under this . . .

B. BYSTROM, v. S. F. WHITMAN,, 488 So. 2d 520 (Fla. 1986)

. . . The taxpayers also argue that section 195.027(3), Florida Statutes (1979), limits the time a property . . . determination of the proper assessment as to the particular property in question” as intended by the statute. § 195.027 . . . Under sections 193.074, 195.027(3), and 195.084(1), Florida Statutes (1979), the property appraiser is . . .

S. F. WHITMAN, D. A. W. F. v. B. BYSTROM,, 464 So. 2d 182 (Fla. Dist. Ct. App. 1985)

. . . Section 195.027(3), Florida Statutes (1979), provides as follows: “(3) The rules and regulations shall . . . Pursuant to Section 195.027(1), the Department of Revenue promulgated Rule 12D-1.05, Rules of the State . . . More specifically, Section 195.027(3), Florida Statutes (1979), evinces this same respect for the private . . .

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). . . .

DEPARTMENT OF REVENUE, v. A. FORD,, 438 So. 2d 798 (Fla. 1983)

. . . . § 195.027(1), Fla. Stat. (1981). . . .

In WATERSIDE APARTMENTS, INC. BARCLAYSAMERICAN BUSINESS CREDIT, INC. a v. E. TAVORMINA P. Co- a a N. A. a R. S. a a B. W. d b a, 24 B.R. 90 (Bankr. S.D. Fla. 1982)

. . . Pursuant to § 195.027(1) of the Florida Statutes, tax collectors must follow the rules promulgated by . . .

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

. . . Section 195.027(1) directs the Department to prescribe reasonable rules and regulations for the assessment . . .

F. B. BYSTROM, v. EQUITABLE LIFE ASSURANCE SOCIETY OF UNITED STATES, a a, 416 So. 2d 1133 (Fla. Dist. Ct. App. 1982)

. . . Furthermore, Section 195.027(3), Florida Statutes (1977), authorizes the appraiser to obtain access to . . .

DEPARTMENT OF REVENUE OF STATE OF FLORIDA, v. MARKHAM,, 396 So. 2d 1120 (Fla. 1981)

. . . Since the property appraisers under section 195.027(1), Florida Statutes (1977), had a clear statutory . . .