Florida/Georgia Personal Injury & Workers Compensation

...Chapter 192, Florida Statutes (1997), entitled "Taxation: General Provisions," implements, in part, the mandate of article VII, section 9(a) that the Legislature authorize counties to levy ad valorem taxes. Chapter 192 includes provisions requiring all property to be assessed, except inventories, see section 192.011, and, as pertinent here, provisions regarding the date that "[a]ll property shall be assessed according to its just value." § 192.042....

...nder the Internal Revenue Service Code is not on the list of corporate entities under section 196.031 that qualify for homestead exemption. Appellee points to a Department of Revenue Advisory Opinion (DOR AO) which he claims that he must follow. See § 192.011, Fla....

...thin the meaning of section 194.171(2), Florida Statutes (1993). The propriety of an exemption does not depend on the accuracy of an assessment. All real property must be assessed, "whether such property is taxable, [or] wholly or partially exempt." § 192.011, Fla....

...) unaffected by its subdivision into time-share weeks. To support their interpretation the petitioners make two points. In the first sentence of section 192.037(2), the unit to be assessed is referred to as "fee time-share real property," defined in section 192.011(14), Florida Statutes (1982), as "the land and buildings and other improvements to land that are subject to time-share interests which are sold as a fee interest in real property." In the second sentence of section 192.037(2), the word "value" is used in the singular....

...Dade County argued below, and on appeal, that the permanency requirement of the above statute is inapplicable sub judice, as that statute only pertains to competing counties attempting to tax the same personal property. The county was and is of the view that the general taxing statute, Section 192.011, Florida Statutes (1975), prevails, authorizing the ad valorem tax assessed on appellee's property....

...'s tax classification code 94. Further implementing the constitutional plan of taxation, the legislature has provided by general law for the county property appraiser's assessment of ad valorem (property) taxes on certain tangible personal property. Section 192.011, Florida Statutes, directs the county property appraiser to assess all property located in his county....

...his does not appear to relate to any proration of the taxes for the current tax year, nor is there direction in the legislation as to how the duties associated with the assessment and collection of such taxes for the Wedge property will be affected. Section 192.011 , requires the property appraiser to assess all property located within the county....

...VIII, § 1(a), Fla. Const. To these counties is afforded the power and authority "to levy ad valorem taxes." Art. VII, § 9, Fla. Const. For tax purposes, our legislature has mandated that "all property located within the county" is to be assessed. § 192.011, Fla....

...This fact is fatal to the Pasco County Property Appraiser's case. Counties are authorized by the Florida Constitution and statutory law to assess and impose ad valorem taxes on property within their boundaries. See art. VII, § 9, Fla. Const.; §§ 125.016, 192.011, Fla....

...2d at 3). "Accordingly, where the State files suit challenging ad valorem taxation on grounds of sovereign immunity, the State's assertion that it is not a taxable entity takes it outside the category of 'taxpayer' targeted by section 194.171." Id. Section 192.011, like section 194.171, is part of "a comprehensive statutory scheme for counties to assess and collect taxes simultaneously with procedures for taxpayer challenges to tax assessments." Ward v. Brown, 894 So. 2d 811, 814 (Fla. 2004). Given that chapter 192 and chapter 194 are part of the same statutory scheme, it necessarily follows from the supreme court's conclusion that the "entity in whose name property is assessed" pursuant to section 192.011 cannot include the counties as political subdivisions of the State....

...perty be increased? In sum: The Miami-Dade County Value Adjustment Board may consider and act upon petitions filed by taxpayers to adjust the market value of currently-owned property, whether such petition seeks an increase or decrease in valuation. Section 192.011 , Florida Statutes, requires the property appraiser to "assess all property located within the county, except inventory, whether such property is taxable, wholly or partially exempt, or subject to classification reflecting a value les...

...VIII, § 1(a), Fla. Const. To these counties is afforded the power and authority "to levy ad valorem taxes." Art. VII, § 9, Fla. Const. For tax purposes, our legislature has mandated that "all property located within the county" is to be assessed. § 192.011, Fla....

...This fact is fatal to the Pasco County Property Appraiser's case. Counties are authorized by the Florida Constitution and statutory law to assess and impose ad valorem taxes on property within their boundaries. See art. VII, § 9, Fla. Const.; §§ 125.016, 192.011, Fla....

...2d at 3). "Accordingly, where the State files suit challenging ad valorem taxation on grounds of sovereign immunity, the State's assertion that it is not a taxable entity takes it outside the category of 'taxpayer' targeted by section 194.171." Id. Section 192.011, like section 194.171, is part of "a comprehensive statutory scheme for counties to assess and collect taxes simultaneously with procedures for taxpayer challenges to tax assessments." Ward v. Brown, 894 So. 2d 811, 814 (Fla. 2004). Given that chapter 192 and chapter 194 are part of the same statutory scheme, it necessarily follows from the supreme court's conclusion that the "entity in whose name property is assessed" pursuant to section 192.011 cannot include the counties as political subdivisions of the State....

Department to levy taxes on any railroad property ? Section 192.011, F.S.1971 provides that the tax assessor shall

question you have raised in the instant inquiry. Section 192.011, F. S., provides that the property appraiser

...rvice charge if such deed is otherwise entitled to recordation under s. 28.222 , F.S. A county may expend moneys upon dedicated roads only if such dedication has been accepted and is open to or available for public use as a county road. Pursuant to ss. 192.011 and 193.085 , F.S., the county property appraiser is not required to remove dedicated roads or streets from the real property assessment roll, and he cannot do so unless such dedication or dedications have been accepted by the county....

...y within his county is listed and valued on the real property assessment roll. However, it further provides that "[s]treets, roads, and highways which have been dedicated to . . . a municipality, county, or state agency need not, but may be listed." Section 192.011 , F.S., requires the property appraiser to assess all property located within his county, but provides that roads and highways which have been dedicated to the county may be assessed, but need not be....