The 2023 Florida Statutes (including Special Session C)
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. . . is located, except that venue shall be in Leon County when the property is assessed pursuant to s. 193.085 . . . ) (“ ‘Taxpayer’ means the person or other legal entity in whose name property is assessed ....”); § 193.085 . . .
. . . is located, except that venue shall be in Leon County when the property is assessed pursuant to s. 193.085 . . .
. . . is located, except that venue shall be in Leon County when the property is assessed pursuant to s. 193.085 . . .
. . . property is located, except that venue shall be in Leon County when the property is assessed pursuant to § 193.085 . . .
. . . . § 193.085(4)(a), Fla. Stat. (1997). . . .
. . . Although paragraph 193.085(4)(a), Florida Statutes (1991), permits this method of evaluation to be used . . . These distinctions lead us to conclude that the extension of section 193.085(4)(a) to cable companies . . .
. . . that its property had been assessed far in excess of its just value as determined pursuant to section 193.085 . . . Alternatively, FEC contends that if DOR’s interpretation of section 193.085(4) is accepted as providing . . . Pursuant to section 193.085, DOR has promulgated rules which clearly prescribe a unit rule method of . . . FEC argues that section 193.085(4) at most authorizes only a “central assessment” of railroad property . . . Section 193.085(4)(a), F.S. . It is noteworthy that in Bystrom v. . . .
. . . held unconstitutional, as applied, the ad valorem taxation of private line railroad cars under section 193.085 . . . public importance: Is the assessment for ad valorem tax of private-line railcars, pursuant to section 193.085 . . . statute, standing alone, is not facially invalid; however, the absence of any provision — in Section 193.085 . . . Statutes —which directs the taxation of nonresident railroad cars requires the Court to hold Section 193.085 . . . Under the provisions of section 193.085(4), Florida Statutes (1979), the cars of resident railroads are . . .
. . . . § 193.085(4)(b)(4) (1981). . . .
. . . appellees’ migratory rolling stock (railcars) on the basis that the authorizing Florida Statute, Section 193.085 . . . Statutes— which directs the taxation of nonresident railroad cars requires the Court to hold Section 193.085 . . .
. . . owned real property on any return filed with the Dade County Property Appraiser pursuant to section 193.085 . . .
. . . However, section 193.11(1) was replaced by present sections 193.085 and 193.114, Florida Statutes (1981 . . . within his county is listed and valued on the real property assessment roll” as required by section 193.085 . . .
. . . determined that the railroad property was “private car line” property within the meaning of Section 193.085 . . .
. . . And the next mention is in Section 193.085, F.S.1971 at subsection (4) : “The department shall promulgate . . . The trial court has stated that' by considering Sections 193.052(6) and 193.085(4), F.S., in pari materia . . . (4), F.S., Law Implemented 193.052(6), 193.085(4), F.S. . . . Law Implemented 193.-052(6), 193.085(4), F.S. . . . General Authority 193.052(6), 193.085(4), F.S., Law Implemented 193.-052(6), 193.085(4), F.S.” . . .