The 2023 Florida Statutes (including Special Session C)
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. . . Kornfield had found the error in that case correctable under a recent amendment to section 193.155, Florida . . . The Krosschell opinion opts not to resolve whether the amended version of section 193.155 applies and . . .
. . . Because the property was a- homestead, the Save Our Homes provision of section 193.155(1), Florida Statutes . . .
. . . . § 193.155(8), Fla. Stat. (2012). . . . transfer of an SOH benefit expressly prohibits any retroactive adjustment of a prior assessment. § 193.155 . . . (emphasis supplied); see also § 193.155(8)(a), Fla. Stat. (2012). . . . .
. . . Relying upon section 193.155(3)(a), Florida Statutes (2011), which comprises part of the “Save Our Homes . . . Sections 196.011 and 193.155 both implement the constitutional provisions concerning the taxation of . . . As referenced within subsection 193.155(3)(a), which deals with the establishment of a new homestead, . . . Reading sections 196.011 and 193.155 together leads to two conclusions. . . . This reading is reinforced by treatment accorded spouses in subsections 193.155(3) and (8). . . .
. . . See §§ 192.042, 193.155, 196.011, 196.031, Fla. Stat. (2006). . . .
. . . cap contained in Article VII, Subsection 4(d) of the Florida Constitution, and implemented in section 193.155 . . . district levies, nonresidential real property and residential real property that is not assessed under s. 193.155 . . .
. . . The final summary judgment did not address “[Mitchell’s] claim that sections 196.011, 196.161, and 193.155 . . .
. . . either was “legally or naturally dependent” upon his disabled father within the meaning of section 193.155 . . . Acting pursuant to this authorization, the Florida legislature enacted section 193.155, Florida Statutes . . . owner and another who is a permanent resident and is legally or naturally dependent upon the owner. § 193.155 . . . As is the case with respect to section 193.155(3), there is no definition of the phrase to be found there . . .
. . . And only property that receives a homestead exemption is subject to section 193.155, Florida Statutes . . .
. . . Likewise, we hold that section 193.155, Florida Statutes, the law implementing article VII, section 4 . . .
. . . . § 193.155, In re Gatto, 380 B.R. 88, 93 (Bankr.M.D.Fla.2007). . . .
. . . it is unnecessary in the instant case to resolve the issue of whether the 2001 amendment to section 193.155 . . . Welton, each of which interprets and applies section 193.155(8)(a), demonstrates that in each of these . . . Neither this Court nor any district court has utilized section 193.155(1) to address the correction of . . . Accordingly, we conclude that section 197.122(1), not 193.155(8)(a), applies to the error that occurred . . . In conclusion, we hold that section 197.122(1), rather than section 193.155(8)(a), applies to correct . . .
. . . this case, the plaintiffs have owned their home for over twenty years, and in accordance with Section 193.155 . . .
. . . .; § 193.155(l)(a)(b), Fla. Stat. (2000). We affirm. . . . In Smith, 729 So.2d at 373, the court held: “By its plain wording, section 193.155(8)(a) thus bestows . . . Accordingly, we hold that [the property appraisers] lack authority under section 193.155(8)(a) to retroactively . . . As the Property Appraiser notes, section 193.155, Florida Statutes (2000), was amended effective July . . .
. . . .; § 193.155, Fla. Stat. (1997). . . .
. . . Section 193.155, Florida Statutes (2001), provides: Homestead property shall be assessed at just value . . . Section 193.155(6) specifies that “[o]nly property that receives a homestead exemption is subject to . . . In fact, section 193.155 is consistent with another provision of the cap, article VII, section 4(c)(4 . . . Under section 193.155, their baseline year is 2001, and thereafter they will receive the benefits of . . . Section 193.155(1) requires the baseline assessment as of January 1 of the year in which the property . . .
. . . The Save Our Homes amendment is implemented in section 193.155, Florida Statutes (1997). . . .
. . . 719 So.2d 348 (Fla. 4th DCA 1998)(holding claim that an assessment is made in violation of section 193.155 . . .
. . . Section 193.155, Florida Statutes (2001), permits a property appraiser to correct erroneous assessments . . . In response to Welton, the Florida Legislature amended Section 193.155 in 2001. . . . (amending § 193.155, Fla. Stat. (2000)). . . . The 2001 version of Section 193.155(8)(a) deletes the word, “annual” and adds the words, “just value. . . . Therefore, Welton is superceded by the 2001 amendment to Section 193.155. See Nicoll v. . . .
. . . dismissal with prejudice of his claim regarding the property appraisal assessment cap contained in section 193.155 . . . affirm without discussion the trial court’s dismissal with prejudice of appellant’s claim under section 193.155 . . . In an order of March 1998, the court dismissed without prejudice appellant’s claim under section 193.155 . . . Appellant filed an amended complaint, and the court subsequently dealt with both the section 193.155 . . .
. . . .; § 193.155, Fla. Stat. (1997). . . .
. . . $1,922,756.00 and that any change for 1997 was not permitted to exceed 3% of the 1996 value under section 193.155 . . .
. . . Welton, 710 So.2d 135 (Fla. 1st DCA 1998) (declaring invalid section 193.155(8)(a), Florida Statutes . . . On appeal, the district court affirmed, holding that section 193.155(8)(a) violates article VII, section . . . Boone protested, and the circuit court ruled in favor of Mastroianni, holding that section 193.155(8) . . . In the present cases, the property appraisers assert that section 193.155(8)(a) bestows upon them the . . . Nowhere in section 193.155(8)(a) is the base year “just value” assessment even mentioned. . . .
. . . their property exceeds the statutory cap on increases of homestead assessments, in violation of section 193.155 . . .
. . . As I read section 193.155(8)(a), Florida Statutes (1995), under consideration here, this statute cannot . . . Thus, if a material mistake of fact has resulted in an assessment at other than just value, section 193.155 . . . assessment, but only to rectify a material mistake of fact which resulted in the erroneous assessment. § 193.155 . . . Rather than violating a constitutional mandate, by section 193.155(8)(a) the legislature is attempting . . . assessment was due to “material mistake of fact concerning an essential characteristic of the property.” § 193.155 . . . before us on appeal from summary judgment for Appellee, based on the trial court’s holding that section 193.155 . . . clearly states that the assessment of just value ‘shall only change as provided herein,”’ but section 193.155 . . . The trial court concluded that section 193.155(8)(a), Florida Statutes, is “an unlawful attempt by the . . . The issue on appeal is whether section 193.155(8)(a), Florida Statutes, is facially unconstitutional . . . The purported exception to the three-percent rule in section 193.155(8)(a), Florida Statutes, is not . . .