The 2023 Florida Statutes (including Special Session C)
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. . . must be determined by an appraisal methodology that complies with the criteria set forth in section 193.011 . . . appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011 . . . value of property must be determined by an appraisal methodology that complies with the criteria of s. 193.011 . . . competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193.011 . . . Darden does not dispute that the Property Appraiser considered the criteria set forth in section 193.011 . . . the value of property must be determined by an appraisal methodology that met the criteria of section 193.011 . . . "competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193.011 . . .
. . . It did not amount to an opinion on value based upon the factors of section 193.011, Florida Statutes. . . .
. . . Section 193.011, Florida Statutes (2012), lists the eight factors “to consider in deriving just valuation . . .
. . . See § 193.011(5), Fla. Stat. (2014). . . .
. . . evidence that the appraiser either (1) did not “consider properly” the criteria set forth in section 193.011 . . . court found that the Property Appraiser had properly considered each of the eight criteria in section 193.011 . . . presented as to the Property Appraiser’s appraisal practices and the criteria contained in section 193.011 . . . follows: In summary, the court finds defendants have properly considered the criteria identified in § 193.011 . . . the court should analyze whether the Property Appraiser (1) failed to consider properly the section 193.011 . . .
. . . erred in finding that the property appraiser failed to properly consider the criteria under section 193.011 . . .
. . . included a ten-page analysis of the application of the facts to each of the criteria set forth in section 193.011 . . .
. . . its burden to prove that the property appraiser improperly applied the criteria set out in section 193.011 . . . ruled, however, that the property appraiser properly considered all of the criteria set out in section 193.011 . . . We agree only that the property appraiser failed to apply section 193.011(2), Florida Statutes (2006) . . .
. . . this case is whether Putnam County’s property appraiser complied with the requirements of sections 193.011 . . . implementing this program in Florida and in assessing the property for ad valorem taxation under s. 193.011 . . . implementing this program in Florida and in assessing the property for ad valorem taxation under s. 193.011 . . . In considering or using the market or cost approaches under s. 193.011, neither the costs paid for by . . . implementing this program in Florida and in assessing the property for ad valorem taxation under s. 193.011 . . .
. . . Compare § 193.011 et seq., Fla. . . .
. . . Section 193.011, Florida Statutes (2004). . . . presumption, by demonstrating that the property appraiser has failed to properly consider the Section 193.011 . . . Florida Statutes, Section 193.011(8). . . .
. . . this assessment exceeds the just value of the property, and was not made in compliance with section 193.011 . . . that the Property Appraiser failed to consider the conditions of the improvements required by section 193.011 . . . See § 193.011, Fla. Stat. . . . Plaintiffs contend that the Property Appraiser failed to consider properly the criteria in section 193.011 . . . The statute requires that the property appraiser consider the factors listed in section 193.011, not . . .
. . . As previously indicated, the legislature enacted section 193.011 in compliance with article VII, section . . . Section 193.011 specifies a list of eight factors which “the property appraiser shall take into consideration . . . Section 193.011 provides: Factors to consider in deriving just valuation. — -In arriving at just valuation . . . case law the particular method of valuation and the weight to be given the factors set out in section 193.011 . . . VII, section 4’s provisions, because the statute merely adds, in essence, a “ninth factor” to section 193.011 . . . prior year — for the property appraiser to consider along with those other factors set out in section 193.011 . . . appraiser must consider, but not necessarily apply, each of the eight factors set forth in section 193.011 . . .
. . . See §§ 192.001-.123, 193.011-.155, 194.011-.037, 195.0011-.207, 196.001-32 Fla. Stat. (2001). . . .
. . . This establishes a valid basis for assessing timeshare property under section 193.011. . . . The Legislature enacted section 193.011, Florida Statutes, which lists eight factors that a property . . . or restricts the development or improvement of property as otherwise authorized by applicable law. § 193.011 . . . Fla. 1977), the court held that when determining the highest and best use of property under section 193.011 . . . Here, the use of the condominiums as timeshares under section 193.011(2) is totally dependent on conversion . . .
. . . See § 193.011, Fla. Stat. . . . As previously indicated, the legislature enacted section 193.011 in compliance with article VII, section . . . Section 193.011 specifies a list of eight factors which “the property appraiser shall take into consideration . . . that would not leave the property appraiser free to arrive at just valuation in keeping with section 193.011 . . . Nor has section 193.011, which should be read in pari materia with section 193.016, been amended since . . .
. . . respects the property appraiser failed to properly consider the valuation criteria set forth in section 193.011 . . . competent, substantial evidence that cumulatively meets the valuation criteria set forth in section 193.011 . . . assertion that the property appraiser failed to properly consider the criteria set forth in section 193.011 . . . preponderance of the evidence that the property appraiser did not consider properly the criteria in section 193.011 . . . A property appraiser is required under section 193.011 to consider the following factors when determining . . .
. . . Appraiser failed to properly consider the factors for determining just valuation enumerated in section 193.011 . . .
. . . second issue concerned whether the appraiser properly considered all the factors required in section 193.011 . . .
. . . See § 193.011, Fla. Stat. (1999). . . . the just value of property, a property appraiser must consider the eight factors outlined in section 193.011 . . . trial court found that the Property Appraiser had properly considered each of the factors in section 193.011 . . . Section 193.011 states as follows: In arriving at just valuation as required under s. 4, Art. . . .
. . . The trial court concluded that Mazourek properly considered all factors enumerated in section 193.011 . . . See § 193.011(l)-(8), Fla. Stat. (1997). . . . usual and reasonable fees and costs of the sale, including the costs and expenses of financing .... § 193.011 . . . We next consider whether Mazourek properly considered the section 193.011 factors. . . . Stat.(1997)(where property appraiser properly considers the section 193.011 factors, “the taxpayer shall . . .
. . . shall be prescribed which shall secure a just valuation of all property for ad valo-rem taxation”); § 193.011 . . .
. . . Specifically, section 193.011 already sets forth the factors to be considered by county property appraisers . . . Fla.Stat. § 193.011. . . .
. . . As section 193.011(7), Florida Statutes (2000) requires the Appraiser to take into consideration the . . .
. . . , the assessment is accorded a presumption of correctness if it was made in accordance with section 193.011 . . . taxpayer demonstrates that the property appraiser failed to consider properly the criteria of section 193.011 . . . when the appraiser is disentitled to the presumption by failing to substantially comply with section 193.011 . . . the evidence that either, the property appraiser has failed to consider properly the criteria in s. 193.011 . . . If the record lacks competent, substantial evidence meeting the just value criteria of s. 193.011, the . . .
. . . arriving at just valuation, the property appraiser must consider the eight factors set forth in section 193.011 . . . has not established that the property appraiser failed to consider properly the criteria of section 193.011 . . .
. . . The court concluded that the Property Appraiser properly considered all of the factors in section 193.011 . . . Under section 193.011 and Florida case law, eight statutory factors must be considered to arrive at a . . . Property Appraiser’s use of other taxpayer returns is not market data within the meaning of section 193.011 . . . Section 193.011 requires “only that the property appraiser consider the listed factors — not that he . . . Section 193.011, Florida Statutes (1997) provides: 193.011 Factors to consider in deriving just valuation . . .
. . . and its interpretation by the supreme court, we must consider the application and effect of section 193.011 . . . , Florida Statutes (1997), which states: 193.011 Factors to consider in deriving just valuation. — In . . . From its title, it is clear that section 193.011 requires only that the property appraiser consider the . . . For all of the above reasons, both the language and the purpose of section 193.011 are thwarted by the . . . Dade County, 275 So.2d 4, 8 (Fla.1973) (noting that section 193.011 requires the property appraiser to . . .
. . . judgment must be reversed because the Property Appraiser failed to follow the requirements of section 193.011 . . . the hearing master found that the Property Appraiser failed to consider all of the factors in section 193.011 . . . property was currently being used as an apartment complex, and therefore, its use pursuant to section 193.011 . . . consider the property’s present cash value and the condition of the property as required by section 193.011 . . . See § 193.011(1). Gulf Coast presented evidence at trial concerning both factors. . . .
. . . that in assessing the property, the Property Appraiser failed to follow the requirements of section 193.011 . . . Property Appraiser did not “adequately” consider the fifth, seventh, and eighth factors of section 193.011 . . . Section 193.011, Florida Statutes (1995), effectuates this provision by specifying eight factors to be . . . If, however, the appraiser does not consider each of the statutory factors articulated in section 193.011 . . . Section 193.011 reads as follows: In arriving at just valuation as required under s. 4, Art. . . .
. . . at trial by establishing nothing more than his compliance with the eight factors set out in section 193.011 . . . At trial, the Appraiser established that he conformed to the eight factors enumerated in section 193.011 . . .
. . . validity usually afforded such assessments because Havill failed to consider each factor under section 193.011 . . . Property appraisers are required under section 193.011 to take the following factors into consideration . . .
. . . . § 193.011, Fla. Stat. (1995); see, e.g., Florida East Coast Ry. Co. v. . . .
. . . See § 193.011, Fla. Stat. (1993); Valencia Ctr., Inc. v. . . .
. . . Pursuant to Florida Statute § 193.011, the tax assessor is required to consider all of the following . . . Florida law requires the assessor to consider but not necessarily use each of the factors set forth in § 193.011 . . .
. . . . § 193.011 etseq., as well as professional appraisal standards established by the International Association . . .
. . . FAILURE TO CONSIDER EACH OF THE STATUTORY FACTORS REQUIRED FOR JUST VALUATION Section 193.011, Florida . . . .1989), the appraiser must at least consider, but not necessarily use, each of the statutory factors. § 193.011 . . .
. . . . § 193.011(8), Fla.Stat. . . .
. . . complaint alleging that the property appraiser had failed to consider each of the factors in section 193.011 . . . In considering the factors for deriving just valuation under section 193.011, he concluded that the property . . . contained an analysis of all three approaches, took into account each of the eight factors in section 193.011 . . . presumption of correctness because he “did not legally consider the present cash value factor” in section 193.011 . . . these cases because the appraiser did not “legally consider” three of the factors set out in section 193.011 . . .
. . . Statutes (1991), while the latter involves a consideration of the eight factors listed under section 193.011 . . . consider that in arriving at his appraisal the tax assessor misconstrued the provisions of section 193.011 . . . consideration any applicable local or state land use regulation, the assessor is required by section 193.011 . . . pursuant to zoning restrictions may be more crucial in a determination of just valuation under Section 193.011 . . .
. . . convincing evidence of value based upon either the market approach or cost approach pursuant to section 193.011 . . .
. . . Florida Statute 193.011 governs the appraisal of real property and requires that the property appraiser . . .
. . . record supports the trial court’s finding that the property appraiser considered the factors in section 193.011 . . .
. . . stated that: [T]he just valuation at which property must be assessed under the constitution and section 193.011 . . . value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011 . . . evidence that the property appraiser failed to consider all of the statutory factors enumerated in section 193.011 . . . Of course, the company may eventually have to pay the balance of these taxes to the government. . 193.011 . . .
. . . comparable sales, one of the eight criteria for assessment which must be considered pursuant to section 193.011 . . . The trial court found, as to the first prong, that all of the eight criteria set out in section 193.011 . . . This, FEC maintains, demonstrates his failure to consider the “cash value” criterion of section 193.011 . . . We reject FEC’s contention that the “market” approach criterion of section 193.011(1) is not satisfied . . . It is equally clear that the requirement of section 193.011(7), that the property appraiser must “take . . .
. . . ]f the property appraiser shows that his assessment was made in substantial compliance with Section 193.011 . . . Appraiser had not properly considered one of the eight criteria for determining just value found in section 193.011 . . . that the Property Appraiser showed that his assessment was made in substantial compliance with section 193.011 . . .
. . . arriving at his assessment he considered the eight criteria for determining just value found in section 193.011 . . . aside the property appraiser’s assessment which was based upon all of the criteria found in section 193.011 . . . “[T]he just valuation at which property must be assessed under the constitution and section 193.011 is . . . value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011 . . . a long-term submarket lease, the assessor must consider ... each of the factors set out in section 193.011 . . .
. . . excessive and arbitrary because it failed to properly consider the statutory factors required by section 193.011 . . .
. . . rejected the property appraiser’s contention that the assessment must be upheld because: 1) section 193.011 . . . concluded that the appraiser did not give “proper consideration to the income factor specified in section 193.011 . . . found that the just valuation at which property must be assessed under the constitution and section 193.011 . . . value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011 . . . Section 193.011, Florida Statutes (1985), provides in pertinent part: Factors to consider in deriving . . .
. . . The statutory criteria for the obtainment of just value is section 193.011, Florida Statutes (1987). . . . , 429 So.2d 5 (Fla.1983), the third district held that the constitutional mandate to follow section 193.011 . . . valuation or the Property Appraisal Adjustment Board’s valuation, the court must then apply section 193.011 . . . required to show the court that the values it wanted the court to adopt met the standards of section 193.011 . . . and used all three approaches in determining just value and that his valuations complied with section 193.011 . . .
. . . the subject property, in violation of article VII, section 4 of the Florida Constitution and section 193.011 . . . contested assessment, the Property Appraiser considered all eight factors or criteria enumerated in section 193.011 . . . Const.; § 193.011, Fla. Stat. (1985); Rule 12D-8.001(1)(a), Fla. Admin. . . . interrogatories dispute that the Property Appraiser’s assessment was made in substantial compliance with section 193.011 . . .
. . . that the defendants failed to follow Article VII, Section 4 of the Florida Constitution and Section 193.011 . . .
. . . reflects, and the Court hereby finds, that the Property Appraiser considered all the factors of section 193.011 . . .
. . . taking into consideration any applicable land use regulation.... ” “The ‘Use’ factor set forth in F.S. 193.011 . . . the highest and best use of the land was the most important of the eight factors set forth in section 193.011 . . .
. . . that the property appraiser failed to consider all of the statutory criteria established by Section 193.011 . . .
. . . valorem taxation.... ” To effectuate this constitutional provision, the Legislature passed section 193.011 . . . Statutes (1979) which provides eight factors to be considered in deriving just valuation of property: 193.011 . . . s valuation was arbitrary or that the appraisal failed to consider the factors set forth in section 193.011 . . . various factors, namely the quantity or size of the property, its cost, and its condition, section 193.011 . . .
. . . Section 193.011, Florida Statutes (1985), sets forth eight factors that a property appraiser must consider . . . value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011 . . . Schultz’s expert testified that he considered all of the eight criteria outlined in section 193.011 and . . . failed to utilize the income criterion, one of the statutorily mandated criteria required by section 193.011 . . . property; (7) The income from said property; and (8) The net proceeds of the sale of the property. ... § 193.011 . . . judgment appears to be that a property appraiser’s assessment is presumed to be correct, that section 193.011 . . . He therefore did not give proper consideration to the income factor specified in section 193.011, as . . . Schuler, 176 So.2d at 85 (“Sec. 193.021 [the predecessor to section 193.011] was not intended to give . . . Section 193.011 does not literally require that an assessment not exceed fair market value. . . . Thus, there has been in effect superimposed upon the requirements of section 193.011 the requirement . . . property appraiser failed to accord meaningful consideration to each of the criteria enumerated in section 193.011 . . .
. . . property was illegal because the appraiser failed to properly apply the factors set forth in section 193.011 . . .
. . . To accomplish this, the legislature has enacted section 193.011, which provides: 193.011 Factors to consider . . . property; (7) The income from said property; and (8) The net proceeds of the sale of the property.... § 193.011 . . . found that the just valuation at which property must be assessed under the constitution and section 193.011 . . . .-023(6) is simply a refinement of factor two listed in section 193.011, which requires lease-encumbered . . .
. . . We further held that to interpret section 193.011(2) in the method advanced by Valencia would be contrary . . .
. . . In so doing, he considers all and uses some of the factors set forth in section 193.011. Bystrom v. . . . Until the legislature modifies section 193.011(8), the costs cited by the petitioners cannot be deducted . . . Thus, the property appraiser correctly applied the eighth criterion of section 193.011 by not deducting . . . We also hold the property appraiser correctly applied the eighth criterion of section 193.011, Florida . . . Section 193.011 provides as follows: In arriving at just valuation as required under s. 4, Art. . . .
. . . Plaintiff presented expert appraisal testimony that utilizing the criteria set forth in section 193.011 . . . the property, one of the statutory factors to be considered in arriving at a correct assessment. § 193.011 . . . appraiser erred in not considering the income derived from the plaintiffs property required by section 193.011 . . . condominiums, does not obviate the requirement that the property appraiser consider all the factors in section 193.011 . . .
. . . doing, the Property Appraiser considered and gave adequate weight to all the factors set forth in § 193.011 . . . Section 193.011, Florida Statutes (1981), prescribes eight criteria which the property appraiser must . . . constitutional and statutory mandates of his office in assessing the subject property, including § 193.011 . . . The requirement that the property appraiser “consider” the “income from said property”, § 193.011(7), . . . Property Appraiser did not consider [emphasis in original] all of the criteria set forth in Section 193.011 . . .
. . . a denial of equal protection and that the county failed to utilize the factors set forth in section 193.011 . . . discrimination and denial of equal protection, and also had failed to prove that appellees violated section 193.011 . . . Secondly, they contend that appellees failed to properly consider the criteria contained in section 193.011 . . . Section 193.011, Florida Statutes (1983) provides in pertinent part: In arriving at just valuation as . . . Section 193.011 thus requires consideration of the present use of the property and its highest and best . . .
. . . Estech contends that in arriving at that valuation the appraiser disregarded the requirements of section 193.011 . . . Location is a factor which the appraiser must consider pursuant to section 193.011, although he need . . . The condition of property is another of the factors listed in section 193.011 to be considered by the . . .
. . . assessment was void because the Property Appraiser failed to consider all of the factors of Section 193.011 . . . If the Property Appraiser indeed failed to consider all of the factors of Section 193.011, Fla. . . .
. . . prior year’s assessments as well as his failure to consider all of the required factors under section 193.011 . . . made arbitrarily and without consideration of the enumerated factors as set forth in Florida Statute 193.011 . . . when the appraiser is disen-titled to the presumption by failing to substantially comply with section 193.011 . . . properties the Appraiser “necessarily considers all, and uses some, of the factors set forth in section 193.011 . . . Since the Appraiser substantially complied with section 193.011, his valuation is entitled to the same . . .
. . . it, the property appraiser has failed to properly consider the eight criteria set forth in section 193.011 . . . Fla. 3d DCA 1983), pet. for rev. den., 444 So.2d 418 (Fla.1985): The guidelines set forth in Section 193.011 . . . Florida Statute section 193.011(8), however, does specify that the property appraiser must consider the . . . This eighth criterion in section 193.011 must be read in pari materia with the first which limits the . . . development and marketing costs should be deducted from the market value pursuant to criterion (8) of Section 193.011 . . .
. . . The property appraiser was obligated to give the same full effect to the express language of section 193.011 . . .
. . . the appellant has not shown that the property appraiser’s method of appraisal was contrary to section 193.011 . . .
. . . absence of a formal definition of “community service” in the comprehensive plan, the criterion of Section 193.011 . . . He testified that he considered each of the eight criteria found in section 193.011, Florida Statutes . . . property, taking into consideration any applicable local or state land use regulation ...,” section 193.011 . . . to show that the property appraiser or the board did not consider the relevant criteria in section 193.011 . . . expert testified that he considered all of the relevant assessment considerations set out in section 193.011 . . . have found that the property appraiser considered all of the statutory criteria set forth in section 193.011 . . .
. . . Indeed, in light of the language in section 193.011(7), Florida Statutes (1979), which specifically orders . . . Straughn, 354 So.2d at 371; § 193.011(7), Fla.Stat. (1979). . . .
. . . the Property Appraiser considered and gave adequate weight to all the factors set forth in Section 193.011 . . . restrictions applicable to the subject property, as well as to all other criteria set out in Section 193.011 . . . comparable sales were properly considered by the Polk County Property Appraiser in light of Section 193.011 . . . Section 193.011, Florida Statutes, prescribes eight criteria which the Property Appraiser must consider . . . By doing this, he necessarily considers all, and uses some, of the factors set forth in Section 193.011 . . .
. . . criteria to be considered when determining the just valuation or fair market value of real property § 193.011 . . . This conclusion is supported by section 193.011(8), Florida Statutes (1983), which states in relevant . . . An assessor’s discretionary judgment as to the weight given to the criteria under section 193.011 will . . .
. . . The assessor considered all of the criteria provided in section 193.011, Florida Statutes (1979). 9. . . . is that the assessor did not consider all of the criteria, mandated by. the. legislature in section 193.011 . . . The owners argue that the platting requirement constitutes a “land use” regulation under section 193.011 . . . It is true that the assessor must consider the statutory factors in section 193.011 and failure to do . . . Turner: The weight to be given all of the factors set forth in Section 193.011 is left to the discretion . . .
. . . Unlike Section 193.011 concerning valuation of regular property and Section 193.-461(6)(a) concerning . . .
. . . They contended his assessments were improper under section 193.011, Florida Statutes (1979), which required . . . included a ten-page analysis of the application of the facts to each of the criteria set forth in section 193.011 . . .
. . . establishes that the property appraiser herein considered each of the eight criteria listed in Section 193.011 . . .
. . . the Property Appraiser considered and gave adequate weight to all the factors set forth in Section 193.011 . . . restrictions applicable to the subject property, as well as to all other criteria set out in Section 193.011 . . . comparable sales were properly considered by the Polk County Property Appraiser in light of Section 193.011 . . . Section 193.011, Florida Statutes, prescribes eight criteria which the Property Appraiser must consider . . . By doing this, he necessarily considers all, and uses some, of the factors set forth in Section 193.011 . . .
. . . the property appraiser failed to consider one or more of the statutory criteria set forth in section 193.011 . . . proceeds attributable to payments for household furnishings or other items of personal property. § 193.011 . . . The court said that the guidelines in section 193.011, Florida Statutes (1983), are of particular use . . . The court said that the existence of a “moratorium” is only one of the factors listed in section 193.011 . . . premise that, if the property appraiser’s valuation was lawfully formulated in compliance with section 193.011 . . .
. . . in light of a maximum unit development of 209 residential units, and the criteria found in section 193.011 . . .
. . . Section 193.011, Florida Statutes (1983), lists the factors which a property appraiser is to take into . . . establish by competent and substantial evidence that the property appraiser did not follow section 193.011 . . .
. . . court’s amended final judgment on appellant’s appeal therefrom, we are required to construe section 193.011 . . . Our examination of section 193.011, and our determination of appellant’s compliance is controlled by . . . Pursuant to section 193.011, Florida Statutes, there are certain “factors” which a property appraiser . . . ample evidence that the property appraiser did, in fact, consider all the factors enumerated in section 193.011 . . . While a property appraiser must consider each of the factors set out in section 193.011, he is free to . . .
. . . . § 193.011. An appraiser need accord a given factor only such weight as the facts justify. . . . just value calculation is itself inherently discriminatory due to the operation of Fla.Stat.Ann. § 193.011 . . . Section 193.011 provides in pertinent part: In arriving at just valuation as required under s. 4, Art . . .
. . . complaining that the Property Appraiser “failed to consider all of the factors contained ... in Section 193.011 . . .
. . . Section 193.011, Florida Statutes (1981), sets forth the factors that the appraiser is to consider in . . .
. . . appraiser’s method of valuation violated article VII, section 4, Florida Constitution, and section 193.011 . . . Section 193.011, Florida Statutes (1977), provides a list of factors which a property appraiser is to . . . Section 193.011 provides as follows: In arriving al just valuation as required under s. 4, Art. . . .
. . . Section 193.011 sets forth eight factors and directs property appraisers to take them into consideration . . . That section reads: 193.011 Factors to consider in deriving just valuation. — In arriving at just valuation . . . recognized appraisal principles and the valuation guidelines prescribed in the just value law, Section 193.011 . . . that the appraiser failed to properly follow the statutory valuation criteria specified in section 193.011 . . . in accordance with recognized appraisal principles and the valuation criteria specified in Section 193.011 . . .
. . . The chief disagreement is whether Section 193.011(2), Florida Statutes (1979), requires the Property . . . Valencia’s argument is that the language of Section 193.011(2), Florida Statute (1979), requires the . . . Section 193.011(2), Florida Statute, must be read in harmony with Article VII, Section 4, Constitution . . . The guidelines set forth in Section 193.011, Florida Statute (1979), are of use especially to Property . . . By doing this, he necessarily considers all, and uses some, of the factors set forth in Section 193.011 . . .
. . . alternative methods make up for said deficiency]; and (b) thereby failed to substantially comply with Section 193.011 . . .
. . . appraisers to employ in arriving at the just valuation of particular types of property consistent with ss. 193.011 . . . appraisers to employ in arriving at the just valuation of particular types of property consistent with ss. 193.011 . . .
. . . VII, § 4, Fla.Const; § 193.011, Fla.Stat. (1979). . . . .
. . . that their appraisal method failed to take into consideration all the factors set forth in section 193.011 . . . Subsections 193.011(1), (5) and (6) require consideration of the present cash value of the land, the . . . defendants’ experts did not attempt to determine ‘the present cash value of the property,’ as defined by § 193.011 . . . Failure to consider one or more of the factors set forth in section 193.011 is sufficient to invalidate . . .
. . . Section 193.011, Florida Statutes (1982), sets forth eight factors and directs property appraisers to . . . discretion by the property appraiser in the application of the different factors set forth in section 193.011 . . . section 193.-481(4), Florida Statutes (1982), recognizes that all of the factors set forth in section 193.011 . . . The factors in section 193.011, Florida Statutes, that can be applied to the valuation of subsurface . . . a specific valuation, must be applied and applied uniformly and equally, but factors not in section 193.011 . . .
. . . proof that the Property Appraiser did not consider all the relevant factors under Florida Statutes 193.011 . . . that the appraiser considered the factors defined by law as necessary to achieve just valuation. § 193.011 . . . Section 193.011, Florida Statutes (1975) states: Factors to consider in deriving just valuation. — In . . .
. . . his burden of showing that his preliminary assessment was made in substantial compliance with Section 193.011 . . .
. . . court’s finding that the Property Appraiser did not consider all of the criteria set forth in Section 193.011 . . . indisputably showed that the Property Appraiser’s assessment was made in substantial compliance with Section 193.011 . . .
. . . conclusion solely on the ground that the property appraiser did not follow the applicable statute [§ 193.011 . . . of property valuation where the appraiser has conscientiously done his job as prescribed by Section 193.011 . . . If his assessment was not made in substantial compliance with Section 193.011, it is viewed as any other . . . if the property appraiser shows that his assessment was made in substantial compliance with Section 193.011 . . . The property appraiser must consider each of the factors enumerated in Section 193.011, see n. 3, supra . . . just valuation of the property under Article VII, Section 4 of the Florida Constitution and Section 193.011 . . . See § 193.011, supra. . . . arrived at by the application and consideration of all of the statutory factors delineated by Section 193.011 . . . of Sales” The trial court specifically found that upon all the statutory factors required by Section 193.011 . . . Section 193.011(8), Florida Statutes (1977) provides: (8) The net proceeds of the sale of the property . . .
. . . This is because Section 193.011 specifies that in computing the just valuation of ad valorem property . . . leasehold interest is not inconsistent with Section 624.520, and it is entirely consistent with Section 193.011 . . .
. . . based on speculative and conjectural considerations, rather than the factors enumerated in section 193.011 . . . property appraiser did not take into account all relevant assessment considerations set out in section 193.011 . . .