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. 194.036

194.036 Appeals.—Appeals of the decisions of the board shall be as follows:

(1) If the property appraiser disagrees with the decision of the board, he or she may appeal the decision to the circuit court if one or more of the following criteria are met:

(a) The property appraiser determines and affirmatively asserts in any legal proceeding that there is a specific constitutional or statutory violation, or a specific violation of administrative rules, in the decision of the board, except that nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this state.

(b) There is a variance from the property appraiser’s assessed value in excess of the following: 20 percent variance from any assessment of $250,000 or less; 15 percent variance from any assessment in excess of $250,000 but not in excess of $1 million; 10 percent variance from any assessment in excess of $1 million but not in excess of $2.5 million; or 5 percent variance from any assessment in excess of $2.5 million.

(c) There is an assertion by the property appraiser to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rules by the value adjustment board in its decisions. The property appraiser shall notify the department of those portions of the tax roll for which the assertion is made. The department shall thereupon notify the clerk of the board who shall, within 15 days of the notification by the department, send the written decisions of the board to the department. Within 30 days of the receipt of the decisions by the department, the department shall notify the property appraiser of its decision relative to further judicial proceedings. If the department finds upon investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding. However, when a final judicial decision is rendered as a result of an appeal filed pursuant to this paragraph which alters or changes an assessment of a parcel of property of any taxpayer not a party to such procedure, such taxpayer shall have 60 days from the date of the final judicial decision to file an action to contest such altered or changed assessment pursuant to s. 194.171(1), and the provisions of s. 194.171(2) shall not bar such action.

(2) Any taxpayer may bring an action to contest a tax assessment pursuant to s. 194.171.

(3) The circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action.

History.—s. 23, ch. 83-204; s. 149, ch. 91-112; s. 982, ch. 95-147; s. 5, ch. 2023-157.

F.S. 194.036 on Google Scholar

F.S. 194.036 on Casetext

Amendments to 194.036

Arrestable Offenses / Crimes under Fla. Stat. 194.036

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.036.

Annotations, Discussions, Cases:

Cases from cite.case.law:

A. CRAPO, v. GAINESVILLE AREA CHAMBER OF COMMERCE, INC. a, 274 So. 3d 453 (Fla. App. Ct. 2019)

. . . . §§ 194.036(2), 194.171, Fla. Stat. . . . . § 194.036(3), Fla. Stat. . . .

DARDEN RESTAURANTS, INC. GMRI, v. SINGH,, 266 So. 3d 228 (Fla. App. Ct. 2019)

. . . Section 194.036, Florida Statutes, states, in part, that if the property appraiser disagrees with the . . . as an 'appeal' of the board's decision, actions brought in the circuit court pursuant to ... section 194.036 . . .

CENTRAL CARILLON BEACH CONDOMINIUM ASSOCIATION, INC. v. J. GARCIA,, 245 So. 3d 869 (Fla. App. Ct. 2018)

. . . It is undisputed that the Appraiser had a right to appeal the VAB decision pursuant to section 194.036 . . .

R. NIKOLITS, v. L. HANEY, W. M., 221 So. 3d 725 (Fla. Dist. Ct. App. 2017)

. . . property appraiser filed an original action in the circuit court pursuant to sections 193.122(4) and 194.036 . . .

MCLENDON v. R. NIKOLITS,, 211 So. 3d 92 (Fla. Dist. Ct. App. 2017)

. . . decision to the circuit court by filing a Complaint to Reinstate Property Assessment, pursuant to section 194.036 . . . proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action.” § 194.036 . . .

SOWELL, v. STATE OF FLORIDA DEPARTMENT OF REVENUE In, 168 So. 3d 355 (Fla. Dist. Ct. App. 2015)

. . . Revenue (“Department”), erroneously concluded that Appellant’s “Assertion” filed pursuant to section 194.036 . . . See § 194.036(l)(c), Fla. . . .

SOWELL, v. STATE, 136 So. 3d 1285 (Fla. Dist. Ct. App. 2014)

. . . Section 194.036(l)(c) provides that a property appraiser may file with the Florida Department of Revenue . . . Section 194.036(l)(c) states that if DOR finds upon investigation that a consistent and continuous violation . . . In accordance with section 194.036(l)(c), the Bay County Property Appraiser filed such an assertion with . . . Section 194.036(l)(c) allows a property appraiser, in the event of a probable cause finding by DOR, to . . . Section 194.036(l)(c) is silent as to what action a property appraiser may take against the VAB if DOR . . .

J. GARCIA, v. ANDONIE,, 101 So. 3d 339 (Fla. 2012)

. . . See § 194.036(1), Fla. . . . that appeals of the decisions of the Value Adjustment Board are made to the circuit court); see also § 194.036 . . . Under the plain language of section 194.036(3), the Property Appraiser — not the Taxpayers — bore the . . . See § 194.036(3), Fla. . . .

DE LA MORA, v. ANDONIE,, 51 So. 3d 517 (Fla. Dist. Ct. App. 2010)

. . . See § 194.036(3), Fla. Stat. (2006). The proceeding here is therefore by appeal. See Art. . . .

VALUE ADJUSTMENT BOARD OF BAY COUNTY, v. SPITZER,, 27 So. 3d 116 (Fla. Dist. Ct. App. 2009)

. . . See § 194.036(l)(c) (providing that the property appraiser may appeal the decision of the VAB if the . . .

CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, v. ECHEVERRI,, 991 So. 2d 793 (Fla. 2008)

. . . After explaining that section 194.036(1) preserved the historical rule that a public official acting . . . Particularly, section 194.036(l)(a) states that "nothing herein shall authorize the property appraiser . . . Section 194.036(2) provides that a taxpayer could bring an action to contest a tax assessment pursuant . . . Thus, section 194.036 was not cited to support the defensive posture exception discussed in Fuchs and . . . the board’s decision, actions brought in the circuit court pursuant to section 194.032, now section 194.036 . . .

ZINGALE, v. CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, a, 960 So. 2d 20 (Fla. Dist. Ct. App. 2007)

. . . valorem tax assessment on a subject property, the appraiser may, within an appeal pursuant to section 194.036 . . .

SUNSET HARBOUR CONDOMINIUM ASSOCIATION, v. ROBBINS,, 914 So. 2d 925 (Fla. 2005)

. . . Section 194.036(l)(a) provides no exception to this rule. . . .

RH RESORTS, LTD, v. DONEGAN,, 881 So. 2d 1152 (Fla. Dist. Ct. App. 2004)

. . . See § 194.036(3), Fla. Stat. (2001). . . . Section 194.036(3) of the Florida Statutes provides, in relevant part: 194.036. . . . . § 194.036(3), Fla. Stat. (2001). . . . .

ISLAMORADA, VILLAGE OF ISLANDS, v. HIGGS,, 882 So. 2d 1009 (Fla. Dist. Ct. App. 2003)

. . . Appraiser then appealed the VAB’s determination by filing suit in the Circuit, Court pursuant to Section 194.036 . . .

PRIMECO PERSONAL COMMUNICATIONS, L. P. a d b a v. MASTROIANNI, ARC IV, LLC, a v., 837 So. 2d 1157 (Fla. Dist. Ct. App. 2003)

. . . by section 193.122(4), which provides: An appeal of a value adjustment board decision pursuant to s. 194.036 . . . The roll may be certified by the property appraiser prior to an appeal being filed pursuant to s. 194.036 . . . out the time limits within which the property appraiser may appeal a decision of the VAB pursuant to 194.036 . . . By contrast, section 194.036(2) states that “[a]ny taxpayer may bring an action to contest a tax assessment . . .

FUCHS, v. W. ROBBINS, v. W. v., 818 So. 2d 460 (Fla. 2002)

. . . adverse decision of the Value Adjustment Board (VAB) filed by the tax appraiser pursuant to section 194.036 . . . The property appraiser then filed a complaint pursuant to section 194.036, Florida Statutes (1997), challenging . . . The property appraiser then filed a complaint pursuant to section 194.036, challenging the VAB’s decision . . . Section 194.036(l)(a) provides no exception to this rule. . . . That statute provides: 194.036. . . .

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

. . . Section 194.036(c) of the Florida Statutes provides that the property appraiser may notify the DOR of . . . Fla.Stat. § 194.036. . . .

GULF COAST RECYCLING, INC. a v. TURNER,, 753 So. 2d 712 (Fla. Dist. Ct. App. 2000)

. . . See § 194.036(3). . . .

TURNER, v. HILLSBOROUGH COUNTY AVIATION AUTHORITY, a a, 739 So. 2d 175 (Fla. Dist. Ct. App. 1999)

. . . Smith, the Hillsborough County Tax Collector, pursuant to section 194.036(l)(a), (b), Florida Statutes . . . more fully below, we conclude that its application is precluded by the express language of section 194.036 . . . wherein the Third District characterized a property appraiser’s complaint filed pursuant to section 194.036 . . . Section 194.036(1) provides that a property appraiser who disagrees with a decision of the VAB may appeal . . . See § 194.036(l)(a), Fla. Stat. (1997). . . .

WAL- MART STORES, INC. v. M. DAY,, 742 So. 2d 408 (Fla. Dist. Ct. App. 1999)

. . . recerti-fication pursuant to subsection (2). (4)An appeal of a value adjustment board decision pursuant to § 194.036 . . . The roll may be certified by the property appraiser prior to an appeal being filed pursuant to § 194.036 . . .

FUCHS, v. W. ROBBINS,, 738 So. 2d 338 (Fla. Dist. Ct. App. 1998)

. . . Pursuant to the provisions of sections 194.036 and 194.181(l)(b) and (2), Florida Statutes (1991), the . . . (b) The property appraiser pursuant to s. 194.036.(2) In any case brought by the taxpayer ... the county . . . In any case brought by the property appraiser pursuant to s. 194.036(l)(a) or (b), the taxpayer shall . . . We further find that this holding is consistent with section 194.036, Florida Statutes. . . .

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

. . . Florida Statutes § 194.036 provides for a procedure to appeal the determination by the Board. . . .

TEDC SHELL CITY, INC. d b a II, v. W. ROBBINS,, 690 So. 2d 1323 (Fla. Dist. Ct. App. 1997)

. . . . § 194.036, Fla. Stat. (1991). . . .

J. DAVIS, v. MACEDONIA HOUSING AUTHORITY,, 641 So. 2d 131 (Fla. Dist. Ct. App. 1994)

. . . Under sections 194.011-194.036, 194.-171, and 196.193-196.194, Florida Statutes (1991), a taxpayer may . . .

C. MASON, v. PORSCHE CARS OF NORTH AMERICA,, 621 So. 2d 719 (Fla. Dist. Ct. App. 1993)

. . . Section 194.036(3), Florida Statutes (1991) states that an appeal from a value adjustment board decision . . .

H. W. SUBER, v. KELLEY,, 592 So. 2d 805 (Fla. Dist. Ct. App. 1992)

. . . The roll may be certified by the property appraiser prior to an appeal being filed pursuant to s. 194.036 . . . Section 194.036, Florida Statutes (1989) further provides in pertinent part: Appeals of the decisions . . .

ROBBINS v. DEBARTOLO LDS CV,, 48 Fla. Supp. 2d 152 (Fla. Cir. Ct. 1991)

. . . The Property Appraiser has timely appealed that reduction pursuant to § 194.036(l)(a) and (b) Fla. . . .

ROBBINS v. YUSEM,, 48 Fla. Supp. 2d 156 (Fla. Cir. Ct. 1991)

. . . Disagreeing with the P.A.A.B.’s decision, the Property Appraiser filed this de novo proceeding pursuant to § 194.036 . . .

MARKHAM, v. W. MORIARTY,, 575 So. 2d 1307 (Fla. Dist. Ct. App. 1991)

. . . pursuant to subsection (2). (4) An appeal of a property appraisal adjustment board decision pursuant to s. 194.036 . . .

ROBBINS, v. M. C. PROPERTY MANAGEMENT, INC., 46 Fla. Supp. 2d 79 (Fla. Cir. Ct. 1991)

. . . with the P.A.A.B.’s decision, the Property Appraiser filed this de novo proceeding pursuant to section 194.036 . . .

ROBBINS v. LOVELL,, 45 Fla. Supp. 2d 157 (Fla. Cir. Ct. 1991)

. . . with the P.A.A.B.’s decision, the Property Appraiser filed this de novo proceeding pursuant to section 194.036 . . .

ROBBINS v. FUTRELL,, 45 Fla. Supp. 2d 118 (Fla. Cir. Ct. 1990)

. . . with the P.A.A.B.’s decision, the Property Appraiser filed this de novo proceeding pursuant to section 194.036 . . .

ROBBINS v. MORI,, 44 Fla. Supp. 2d 64 (Fla. Cir. Ct. 1990)

. . . . § 194.036(3), Fla. Stat. (1985). . . .

IN RE, 43 Fla. Supp. 2d 193 (Fla. Dep't Rev. 1990)

. . . FINDINGS OF THE DEPARTMENT OF REVENUE Pursuant to § 194.036(1), F.S., Joel Robbins, Dade County Property . . . By the provisions of § 194.034 and § 194.036(l)(c), the Department of Revenue, on November 2, 1989, wrote . . . assertion of violations of the law by the PAAB and of the PAAB’s duties under § 194.034(l)(c) and § 194.036 . . . continuous violation of the intent of the law and administrative rules pursuant to the provisions of § 194.036 . . . continuous violation of the intent of the law and administrative rules pursuant to the provisions of § 194.036 . . .

ROBBINS v. CAPO,, 42 Fla. Supp. 2d 162 (Fla. Cir. Ct. 1990)

. . . with the P.A.A.B.’s decision, the Property Appraiser filed this de novo proceeding pursuant to section 194.036 . . .

PALM SPRINGS MILE ASSOCIATES, LTD. v. ROBBINS,, 43 Fla. Supp. 2d 158 (Fla. Cir. Ct. 1989)

. . . that a property appraiser’s “appeal” of a property appraisal adjustment board decision pursuant to § 194.036 . . . property appraiser shall be filed . . . within 30 days of recertification under subsection (3).”); § 194.036 . . . an aggrieved taxpayer from contesting his assessment in the manner provided by §194.1714 . . .”); § 194.036 . . .

INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS OF MIAMI BEACH, INC. v. BYSTROM,, 29 Fla. Supp. 2d 7 (Fla. Cir. Ct. 1988)

. . . See also § 194.036(3), Florida Statutes (1985). . . .

CRANE RENTAL OF ORLANDO, INC. v. S. HAUSMAN,, 518 So. 2d 395 (Fla. Dist. Ct. App. 1987)

. . . The Appraiser then brought an action in circuit court under section 194.036, Florida Statutes. . . .

J. GRADY, v. HAUSMAN,, 509 So. 2d 1316 (Fla. Dist. Ct. App. 1987)

. . . adjustment board upheld the denial, the Diocese filed an action in the circuit court pursuant to sections 194.036 . . .

HIGH POINT CONDOMINIUM RESORTS, LTD. v. DAY,, 494 So. 2d 508 (Fla. Dist. Ct. App. 1986)

. . . taxpayers on the assessment roll, are entitled to bring an action to contest the tax assessment (§§ 194.036 . . .

RIDGEWOOD PHOSPHATE CORPORATION d b a v. PERKINS,, 487 So. 2d 40 (Fla. Dist. Ct. App. 1986)

. . . The court conducted a de novo proceeding as required by section 194.036(3), Florida Statutes (1983)., . . .

J. SCHULTZ, v. E. RAINEY, G. R. J., 467 So. 2d 834 (Fla. Dist. Ct. App. 1985)

. . . .-036(l)(c), Florida Statutes (1983): 194.036 Appeals. — Appeals of the decisions of the board shall . . .

VERO BEACH SHORES, INC. a v. C. NOLTE,, 467 So. 2d 1041 (Fla. Dist. Ct. App. 1985)

. . . special weight, because the variance was large enough to allow appellee to bring suit under section 194.036 . . .