The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

View Entire Chapter

F.S. 194.3015

194.3015 Burden of proof.—

(1) It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser’s assessment is not supported by any reasonable hypothesis of a legal assessment. All cases establishing the every-reasonable-hypothesis standard were expressly rejected by the Legislature on the adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature that any cases published since 1997 citing the every-reasonable-hypothesis standard are expressly rejected to the extent that they are interpretative of legislative intent.

(2) This section is intended to clarify existing law and apply retroactively.

History.—s. 2, ch. 2009-121.

F.S. 194.3015 on Google Scholar

F.S. 194.3015 on Casetext

Amendments to 194.3015

Arrestable Offenses / Crimes under Fla. Stat. 194.3015

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.3015.

Annotations, Discussions, Cases:

Cases from cite.case.law:

CVS EGL FRUITVILLE SARASOTA FL, LLC CVS, LLC, v. TODORA, A., 124 So. 3d 289 (Fla. Dist. Ct. App. 2013)

. . . In 2009, the Florida Legislature enacted 194.3015, Fla. . . . Section 194.3015 provides as follows: (1) It is the express intent of the Legislature that a taxpayer . . . because that standard has been abrogated by section 194.301 as clarified by the legislature in section 194.3015 . . .