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. 195.092

195.092 Authority to bring and maintain suits.—

(1) The Department of Revenue shall have authority to bring and maintain such actions at law or in equity by mandamus or injunction, or otherwise, to enforce the performance of any duties of any officer or official performing duties with relation to the execution of the tax laws of the state, or to enforce obedience to any lawful order, rule, regulation, or decision of the Department of Revenue lawfully made under the authority of these tax laws. Venue for such actions shall be in the county in which the official duties of the property appraiser are to be performed.

(2) The property appraiser or any taxing authority shall have the authority to bring and maintain such actions as may be necessary to contest the validity of any rule, regulation, order, directive, or determination of any agency of the state, including, but not limited to, disapproval of all or any part of an assessment roll or a determination of assessment levels. The defendant in such actions shall be the agency head, and service of process shall be on such person or, when the head of the agency is a collegial body, its executive director, if there be one. Such action shall be brought within 60 days of the date the rule, regulation, order, directive, or determination becomes effective. Venue for such actions shall be in Leon County. The circuit court judge, upon proper motion, may agree to hear the case in the county where the property is located if trial in Leon County would result in substantial expense and inconvenience to the necessary participants. Appeal shall be to the First District Court of Appeal.

(3) No action shall be instituted to compel reappraisal of property or adjustment of the tax rolls unless the executive director has first met or in good faith has attempted to meet in conference with the affected property appraiser and has been unable to resolve differences or obtain acceptable written assurance of the implementation of a plan to ensure compliance with general law and the constitutional requirement of just value.

(4) In any action instituted against a property appraiser to compel the performance of his or her official duties, the court may order the implementation of a plan of reappraisal to be completed within a prescribed period of time. To implement its decision, the court shall have the power to:

(a) Enter such orders as are necessary to ensure that assessments shall be uniform, equitable, at just value, and otherwise in compliance with law.

(b) Maintain jurisdiction until such time as all of the requirements of the court as expressed in its order have been met.

(5) Chapter 120 shall not apply to this section.

History.—s. 55, ch. 20722, 1941; ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 44, ch. 70-243; s. 6, ch. 80-274; s. 987, ch. 95-147.

Note.—Former ss. 196.16, 195.041.

F.S. 195.092 on Google Scholar

F.S. 195.092 on Casetext

Amendments to 195.092

Arrestable Offenses / Crimes under Fla. Stat. 195.092

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.092.

Annotations, Discussions, Cases:

Cases from cite.case.law:

SCHOOL DISTRICT OF ESCAMBIA COUNTY, v. SANTA ROSA DUNES OWNERS ASSOCIATION, INC., 274 So. 3d 492 (Fla. App. Ct. 2019)

. . . property appraiser lacked standing to challenge an administrative rule), superseded by statute , § 195.092 . . . explaining that while the Legislature partially overruled the holding in Markham by enacting section 195.092 . . .

SOWELL, v. STATE, 136 So. 3d 1285 (Fla. Dist. Ct. App. 2014)

. . . See also § 195.092(5) (concerning the authority of DOR and property appraisers to bring and maintain . . .

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

. . . While Markham was pending before this Court, the Legislature amended section 195.092, Florida Statutes . . . The Court did not address newly enacted section 195.092(2), Florida Statutes (Supp. 1980), in its decision . . .

In COURT DIVISIONS, 648 So. 2d 761 (Fla. Dist. Ct. App. 1994)

. . . assessment roll) (j) Section 194.181(5) (Constitutional challenges to tax assessments) (k) Section 195.092 . . .

F. REDFORD, Jr. G. B. B. v. DEPARTMENT OF REVENUE,, 478 So. 2d 808 (Fla. 1985)

. . . The department then brought this action under section 195.092 in circuit court against the appraiser . . . Third, the department has authority under section 195.092 to bring actions at law or equity to enforce . . .

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

. . . raised but we find that our inquiry is limited by the parameters of authority conferred by section 195.092 . . . We readily conclude that section 195.092 authorizes the DOR’s superintending power to compel obedience . . . exemption is appropriate is beyond the scope of the relief which may be granted pursuant to section 195.092 . . .

STATE DEPARTMENT OF REVENUE, v. MARKHAM,, 426 So. 2d 555 (Fla. Dist. Ct. App. 1982)

. . . By then, the legislature had added section 195.092(2), Florida Statutes (Supp.1980), which expressly . . . all or any part of a roll shall not be deemed to be final until the procedures instituted under s. 195.092 . . . The other, section 195.092(2), Florida Statutes (Supp.1980), provides that the Property Appraiser or . . .

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

. . . The Department of Revenue is also authorized by section 195.092 to bring actions “to enforce the performance . . .

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

. . . We make no comment on the applicability to a suit such as this of newly-enacted section 195.092(2). . . .

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

. . . . § 195.092, F.S.A. . . .