The 2023 Florida Statutes (including Special Session C)
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. . . Section 193.092, Florida Statutes (2013), authorizes the assessment of property for back taxes where . . . Section 193.092 governs the assessment of property for back taxes. Ms. . . . "Only property which has 'escaped taxation' may be back-taxed under [ section 193.092(1) ]." . . . Section 193.092 governs when back taxes may be assessed, and it authorizes back taxes when property has . . . In pertinent part, section 193.092(1) states: When it shall appear that any ad valorem tax might have . . .
. . . This back assessment is limited to three years’ arrears, as directed by Section 193.092. . . . escaped taxation for nine years, back assessments could only be made for three years, pursuant to Section 193.092 . . .
. . . See also § 193.092, Fla.Stat. (1997) [concerning the assessment of back property taxes]. . . .
. . . trial court and the Property Appraisal Adjustment Board, we hold (1) that under Sections 197.122(1), 193.092 . . .
. . . Section 193.092, Florida Statutes (1987). . . . .
. . . appraiser’s argument that under Florida Administrative Code, rule 12D-12.042, which implements section 193.092 . . . therefore the value, of the property and (b) a back assessment is no longer permitted because section 193.092 . . . As to (b), section 193.092 begins the back assessment period at the time the property appraiser ascertained . . .
. . . may “back-assess” taxes on the leaseholds in view of the three-year limitation contained in section 193.092 . . .
. . . to assess back taxes on various parcels of property in contravention of the duty imposed by Section 193.092 . . .
. . . Mills, 263 So.2d 579 (Fla.1972); Sec. 193.092, Fla.Stat. (1977). . . .
. . . certificates for correction stated that they were directed to appellant pursuant to sections 193.072 and 193.092 . . . Section 193.092, relied upon by the property appraiser, is not a basis for the correction of the tax . . . Though the trial court’s final judgment relied on section 193.073, rather than section 193.092, that . . .
. . . erroneously in 1976 and he therefore back-assessed it for 1976 taxes on the 1977 tax roll pursuant to section 193.092 . . . Section 193.092, Florida Statutes (1977) provides: (1) When it shall appear that any ad valorem tax might . . .
. . . Section 193.092, Fla.Stat., F.S.A. entitled “Assessment of property for back taxes”, provides that where . . .
. . . Neither is it a total escape of taxation but it is a partial one under § 193.23 (now § 193.092), F.S.A . . . enrolled and billed, as in the circumstances here, it is a proper assessment and is payable under § 193.092 . . . the property has indeed “escaped” taxation which is fairly within the contemplation of Fla.Stat. § 193.092 . . . A balanced scale of justice as the goal of our tax statutes is reflected by the corollary of § 193.092 . . .
. . . . § 193.23, now § 193.092. . . . Stat. § 193.092 reads, in pertinent part: “(1) When it shall appear that an ad valorem tax might have . . .