The 2023 Florida Statutes (including Special Session C)
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. . . In Interlachen, this Court held that section 195.062(1), Florida Statutes’(1971), violated article VII . . . Section 195.062(1) provided that “platted lands unsold as lots shall be valued for tax assessment purposes . . .
. . . with preparing and maintaining a current manual of instructions for property appraisers under section 195.062 . . . assessing and collection functions, with particular emphasis on the more technical aspects.”); Fla.Stat. § 195.062 . . .
. . . In Interlachen, the Supreme Court of Florida found that section 195.062(1), Florida Statutes, violated . . . As the Court pointed out in Interlachen, section 195.062(1) taxed similar property differently, depending . . . Section 195.062(1) provided that "platted lands unsold as lots shall be valued for tax assessment purposes . . . Snyder, 304 So.2d 433 (Fla.1973) the court dealt with former section 195.062(1), Florida Statutes (1973 . . .
. . . Sections 195.002, 195.032, 195.062, Florida Statutes. . . . .
. . . The Department of Revenue had not issued guidelines pursuant to sections 195.032 and 195.062(1), Florida . . .
. . . due process clauses of both the Florida and Federal Constitution; and (3) it conflicted with Section 195.062 . . . unconstitutional it is unnecessary for us to address the question of its purported conflict with Section 195.062 . . .
. . . complaint alleged that the property appraiser had failed properly to apply the “Rose law,” Section 195.062 . . .
. . . Constitution of Florida, in that the trial court initially and directly passed upon the validity of Section 195.062 . . . 12, 1973, the Court, in responding to questions certified from the circuit court, held that Section 195.062 . . . conclude that the trial court erred in holding that taxpayers were not entitled to the benefit of Section 195.062 . . . The adequacy of the amended complaint to state a cause of action under Section 195.062, Florida Statutes . . . In the 1973 Florida Statutes, the “Rose law” appears simply as section 195.062, the second subsection . . .
. . . Snyder, 304 So.2d 433 (Fla.1973), wherein the Court had under consideration Section 195.062(1), Florida . . .
. . . by contract, to a tax limitation which appears identical to that of the statute in question, Section 195.062 . . . classifications. . . . ” The essential question is thus whether the exercise of the legislative power in Section 195.062 . . . Court upheld the application of Section 192.31(2), Florida Statutes, 1967, the predecessor of Section 195.062 . . . potential use which might be made of the property at some future time. . . . ” In the case of Section 195.062 . . . there is no conflict between Article VII, Section 2, Constitution of the State of Florida, and Section 195.062 . . . . § 195.062(1), F.S.A., which reads in part: “. . . . . . Since we hold that § 195.062(1) violates the constitutional provision requiring just valuation of all . . . Stat. § 195.062(1), F.S.A., as establishing a proper valuation criterion. . . .
. . . assessor is charged with having failed to comply with Chapter 71-367, Laws of Florida, 1971 (now § 195.062 . . . Section 195.062(1), F.S.1971, F.S.A., provides that: “The department shall prepare a manual of instructions . . .
. . . 1969 Florida Statutes §195.021 (applicable to the 1970 tax roll) and 1970 Florida Statutes §§195.032, 195.062 . . .