The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.016

193.016 Property appraiser’s assessment; effect of determinations by value adjustment board.—If the property appraiser’s assessment of the same items of tangible personal property in the previous year was adjusted by the value adjustment board and the decision of the board to reduce the assessment was not successfully appealed by the property appraiser, the property appraiser shall consider the reduced values determined by the value adjustment board in assessing those items of tangible personal property. If the property appraiser adjusts upward the reduced values previously determined by the value adjustment board, the property appraiser shall assert additional basic and underlying facts not properly considered by the value adjustment board as the basis for the increased valuation notwithstanding the prior adjustment by the board.

History.—s. 2, ch. 2000-262.

F.S. 193.016 on Google Scholar

F.S. 193.016 on Casetext

Amendments to 193.016

Arrestable Offenses / Crimes under Fla. Stat. 193.016

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.016.

Annotations, Discussions, Cases:

Cases from cite.case.law:

FLORIDA DEPARTMENT OF REVENUE, v. C. HOWARD,, 916 So. 2d 640 (Fla. 2005)

. . . reverse the decision of the First District Court of Appeal and uphold the constitutionality of section 193.016 . . . property appraisers and sought a declaratory judgment in the circuit court contending that section 193.016 . . . Section 193.016 provides: Property appraiser’s assessment; effect of determinations by value adjustment . . . The trial court concluded that the requirement in section 193.016 that the appraiser “shall consider” . . . [n.6] [n.6] The majority opinion’s assertion that “section 193.016 does provide favored treatment ... . . . I would approve the decision of the First District Court of Appeal finding section 193.016, Florida Statutes . . . Snyder, 304 So.2d 433 (Fla.1973). ‘ As the First District said: Section 193.016 suffers from the same . . . Because this is the effect of both sentences of section 193.016, the statute violates article VII, section . . . Because the methodology provided for in section 193.016 involves only a specific class of personal property . . .

FLORIDA DEPARTMENT OF REVENUE, v. C. HOWARD W., 859 So. 2d 619 (Fla. Dist. Ct. App. 2003)

. . . Overstreet, 124 So.2d 1, 2 (Fla.1960), I would construe section 193.016, Florida Statutes, as imposing . . . The first sentence in section 193.016, which requires only that the property appraiser “consider” what . . . The declaratory judgment below dealt with section 193.016, Florida Statutes (2001). . . . Section 193.016 has not been amended since it was originally enacted. . . . section 193.016 was enacted. . . . . This case requires us to decide whether section 193.016, Florida Statutes, violates the uniform valuation . . . Section 193.016 suffers from the same constitutional infirmity as did the statutes involved in Snyder . . . The statute provides: 193.016 Property appraiser’s assessment; effect of determinations by value adjustment . . . Because this is the effect of both sentences of section 193.016, the statute violates article VII, section . . . Second, section 193.016 does provide favored treatment for the class of property referenced therein. . . .