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Florida Statute 195.032 | Lawyer Caselaw & Research
F.S. 195.032 Case Law from Google Scholar
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Link to State of Florida Official Statute Google Search for Amendments to 195.032

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 195
PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE
View Entire Chapter
F.S. 195.032
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 of all property. The standard measures of value shall provide guidelines for the valuation of property and methods for property appraisers to employ in arriving at the just valuation of particular types of property consistent with ss. 193.011 and 193.461. The standard measures of value shall assist the property appraiser in the valuation of property and be deemed prima facie correct, but shall not be deemed to establish the just value of any property. However, the presumption of correctness accorded an assessment made by a property appraiser shall not be impugned merely because the standard measures of value do not establish the just value of any property.
History.s. 38, ch. 70-243; s. 12, ch. 76-133; s. 9, ch. 76-234; s. 62, ch. 82-226.

F.S. 195.032 on Google Scholar

F.S. 195.032 on Casetext

Amendments to 195.032


Arrestable Offenses / Crimes under Fla. Stat. 195.032
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.032.



Annotations, Discussions, Cases:

Cases from cite.case.law:

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

. . . See § 195.032, Fla. Stat. (2013). . . .

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

. . . that DOR’s actions in arriving at the assessments were in violation of sections 193.085, 195.027 and 195.032 . . .

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

. . . These standards are guidelines and are not imperatives, as were provided in Section 195.032 prior to . . . Section 195.032, Florida Statutes, requires DOR establish standard measures of value to be used by property . . . 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, . . .

J. MUCKENFUSS, v. P. MILLER,, 421 So. 2d 170 (Fla. Dist. Ct. App. 1982)

. . . The Department of Revenue had not issued guidelines pursuant to sections 195.032 and 195.062(1), Florida . . . presumption of correctness which the property appraiser would have to overcome pursuant to section 195.032 . . .

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

. . . In furtherance of supervision by the Department of Revenue, § 195.032 provides as follows: “Establishment . . . 3,952,292.00 The tax assessor failed to meet the burden of proof imposed upon him by the above quoted § 195.032 . . .

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., requires that the tax assessors use the standard tables or . . . standard measures of value established and promulgated by the Department of Revenue pursuant to Section 195.032 . . . growth rate of the Schu-macher-Coile tables established by the Department of Revenue pursuant to Section 195.032 . . . the Florida Legislature enacted the following statute in implementation of that provision: Section 195.032 . . . Stat. § 195.021(1) (1969); Fla.Stat. § 195.032 (effective 1971). We recognized in Burns v. . . .

DISTRICT SCHOOL BOARD OF LEE COUNTY, v. O D. ASKEW,, 278 So. 2d 272 (Fla. 1973)

. . . . § 195.032, F. . . .

L. REID, v. KIRK,, 257 So. 2d 3 (Fla. 1972)

. . . . § 195.032 (effective 1971). We recognized in Burns v. . . .

ADLER, v. TAX ASSESSOR,, 36 Fla. Supp. 141 (Broward Cty. Cir. Ct. 1971)

. . . Guide. 1969 Florida Statutes §195.021 (applicable to the 1970 tax roll) and 1970 Florida Statutes §§195.032 . . .