The 2023 Florida Statutes (including Special Session C)
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. . . The Florida Legislature then enacted section 194.014, Florida Statutes (2011), effective July 2011, which . . . Section 194.014(1)(a), Fla. . . . Section 194.014(2), Fla. . . . appeals of overpayment of ad valorem taxes, and that section 194.014 does not state that a condition . . . We find that the taxpayers base their claims on a valid interpretation of section 194.014. . . .