The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

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F.S. 194.015

194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission.

History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197.

F.S. 194.015 on Google Scholar

F.S. 194.015 on Casetext

Amendments to 194.015

Arrestable Offenses / Crimes under Fla. Stat. 194.015

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.015.

Annotations, Discussions, Cases:

Cases from cite.case.law:

In POLYGRAPHEX SYSTEMS, INC., 275 B.R. 408 (Bankr. M.D. Fla. 2002)

. . . . § 194.015. . . . Fla.Stat. § 194.015. . . .

In PSYCHIATRIC HOSPITALS OF FLORIDA INC. d b a, 217 B.R. 645 (Bankr. M.D. Fla. 1997)

. . . authorized to file a petition with the Property Appraisal Adjustment Board established by Florida Statutes § 194.015 . . .

UNITED STATES v. BROWARD COUNTY, FLORIDA, E., 901 F.2d 1005 (11th Cir. 1990)

. . . Appraisal Adjustment Board (the administrative agency created by Chapter 194, Part 1, Florida Statutes § 194.015 . . .

BATH CLUB, INC. v. DADE COUNTY, 394 So. 2d 110 (Fla. 1981)

. . . Section 194.015, Florida Statutes (Supp. 1976), creates the Board and provides that it shall be composed . . . [(now codified as section 194.015)], is the adjustment of tax valuations so that the share of taxes imposed . . . Membership on the Board, as mandated by section 194.015, simply provides county commissioners and school . . . These Boards remained substantially unaltered until 1969, when the legislature enacted section 194.015 . . . (amending § 194.015, Fla.Stat. (1975)). . . . .

ITT COMMUNITY DEVELOPMENT CORPORATION, a v. SEAY,, 347 So. 2d 1024 (Fla. 1977)

. . . the Department of Revenue (Section 193.114, Florida Statutes), the Board of Tax Adjustment (Section 194.015 . . . Fla.Stat. (1975)), appeals to the Property Appraisal Adjustment Board for relief from assessment (§ 194.015 . . .

DEPARTMENT OF REVENUE, J. Ed v. A. BOYER G., 341 So. 2d 274 (Fla. Dist. Ct. App. 1977)

. . . the defendant Marion County Tax Board of Adjustment pursuant to the provisions of Florida Statutes 194.015 . . .

SPOONER, v. O D. ASKEW, O D. ASKEW, v. M. OWENBY,, 345 So. 2d 1055 (Fla. 1976)

. . . When in 1973 the Legislature repealed Section 194.015(2), Florida Statutes (1971) (relating to the Board . . .