CopyCited 24 times | Published | Supreme Court of Florida | 14 Fla. L. Weekly 222, 1989 Fla. LEXIS 384, 1989 WL 44357
...Auslander of Fine, Jacobson, Schwartz, Nash, Block & England, Miami, amicus curiae, for Intern. Council of Shopping Centers. SHAW, Justice. We have on appeal Valencia Center, Inc. v. Bystrom,
526 So.2d 707 (Fla. 3d DCA 1988), in which the district court found section
193.023(6), Florida Statutes (1987), unconstitutional. We have jurisdiction. Art. V, § 3(b)(1), Fla. Const. We affirm. This case presents two issues: whether section
193.023(6) is constitutional, and whether the property appraiser arrived at a proper assessment for shopping center property for the years 1981, 1982, 1984, and 1985....
...Were the assessment to be based on the property's current use as a shopping center and the income from the lease to Publix, the assessment undoubtedly would be reduced. This dispute has been ongoing and, during its course, the 1986 legislature enacted section 193.023(6), which provides: (6) In making his assessment of improved property which is subject to a lease entered into prior to 1965 in an arm's length, legally binding transaction, not designed to avoid ad valorem taxation, and which has bee...
...may be valued for taxation at a specified percentage of its value, may be classified for tax purposes, or may be exempted from taxation. The statute in issue in Interlachen provided a favored taxing standard for unsold lots in platted subdivisions. Section
193.023(6) in the instant case creates a similar favored classification for property that is subject to a pre-1965 lease. This is an "unreasonable and arbitrary" classification. Interlachen,
304 So.2d at 435. Section
193.023(6), therefore, is unconstitutional....
...McDONALD, J., dissents with an opinion, in which OVERTON and KOGAN, JJ., concur. McDONALD, Justice, dissenting. I dissent. The just valuation clause of the Constitution was not meant to be infused by the courts with a particular appraisal methodology which ignores other reasonable appraisal factors. Section
193.023(6), Florida Statutes (1987), is a constitutionally drawn tax statute that is reasonably related to just property valuation, as urged by amicus in this cause. I believe that this statute simply confines the property appraiser's measurement of highest and best use of property encumbered by a long-term lease to the highest use allowed by the lease. In many ways, section
193.023(6) is simply a refinement of factor two listed in section
193.011, which requires lease-encumbered property to be valued in a manner consistent with the traditional income capitalization method for appraising property....
CopyCited 20 times | Published | Supreme Court of Florida
a portion of F.S. § 192.21[3] and a portion of § 193.23, F.S.A.[4] contend that the City should be required
CopyCited 20 times | Published | Florida 3rd District Court of Appeal
...that date. Similarly, we do not find that the July 1 deadline for completion of the tax assessment [6] was intended as a prohibition. The requirement that the appraiser complete all assessments on or before July 1 of each year, pursuant to Sections
193.023(1) and
194.011(1), Florida Statutes (1977) is nothing more than a legislative direction and grant of authority....
...ne 30 of the taxable year. Because the opinion does not reflect an objection to the admission of that testimony, that case is merely persuasive support for the use of comparable sales after January 1. [6] The July 1 date is not a fixed point because Section 193.023, Florida Statutes (1977) authorizes the Department of Revenue to give an extension to the appraiser to complete the tax rolls....
CopyCited 20 times | Published | Supreme Court of Florida
escape of taxation but it is a partial one under § 193.23 (now §
193.092), F.S.A., and is within that statute's
CopyCited 9 times | Published | District Court of Appeal of Florida
Jur., Taxation, § 650. Under Florida Statutes § 193.23, F.S.A. real property which has escaped taxation
CopyCited 9 times | Published | Florida 4th District Court of Appeal
by an Assessor pursuant to Florida Statutes, Section 193.23 [F.S.A.], is only allowable as to property
CopyCited 8 times | Published | District Court of Appeal of Florida
involved herein were specifically authorized by § 193.23, Fla. Stat., F.S.A.[5] We agree with this conclusion;
CopyCited 8 times | Published | Supreme Court of Florida | 29 Fla. L. Weekly Supp. 228, 2004 Fla. LEXIS 670, 2004 WL 1064828
...er at the titleholder's address as it appears on the latest assessment roll. When the clerk in the instant case mailed the notice to Delta on September 7, 2000, the latest assessment roll was, presumptively, the 2000 roll, not the 1999 roll, because section 193.023(1) mandates that the roll be updated " no later than July 1 of each year. " § 193.023(1), Fla....
...he persons at the addresses described above. If, upon diligent search of the official public records of the county, no address can be found, then no notice shall be required. (Emphasis added.) [7] See ch. 85-342, § 189, at 2120-22, Laws of Fla. [8] Section 193.023(1), Florida Statutes (1999), provides: The property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year, except that the department may for good cause shown extend the time for completion of assessment of all property....
CopyCited 8 times | Published | District Court of Appeal of Florida
by the use of procedures set forth in F.S.A. Section 193.23, using as a basis for the additional assessment
CopyCited 4 times | Published | Florida 4th District Court of Appeal | 2003 WL 21077608
...For the reasons stated above, we affirm the final summary judgment quieting title to real property. AFFIRMED. WARNER and GROSS, JJ., concur. NOTES [1] In Broward County, the duties of the clerk of court are performed by the Broward County Administrator. [2] Section 193.023(1), Florida Statutes, states that the property appraiser shall complete the assessment of the value of all property no later than July 1 of each year.
CopyCited 4 times | Published | United States Bankruptcy Court, M.D. Florida | 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68
...." (emphasis added)). Under this statutory framework, the property appraiser, or deputy property appraisers appointed by the elected property appraiser, [6] routinely conduct this appraisal independently of any direct state involvement. See generally Fla.Stat. § 193.023 ("Duties of the property appraiser in making assessments")....
CopyCited 4 times | Published | Florida 3rd District Court of Appeal | 1998 WL 821744
...affirm the *344 conclusion reached by the court below that the statute is incapable of arriving at `just valuation' as mandated by our organic document." [emphasis supplied]
347 So.2d at 1026. In 1989, the Florida Supreme Court held unconstitutional section
193.023(6), Florida Statutes (1987), which called for properties subject to long-term leases which were entered into prior to 1965 to be assessed for taxation based solely on the use permitted by the lease agreement and not on higher and better uses which may have been allowed by zoning ordinances....
CopyCited 3 times | Published | Florida 1st District Court of Appeal | 2002 Fla. App. LEXIS 14786, 2002 WL 31293886
...the time the clerk mailed his notice of the tax sale, and that if the clerk had examined this more recent tax roll he would have learned that Delta's mailing address had changed between the times that the 1999 and 2000 rolls were prepared. Although section 193.023(1), Florida Statutes, provides that the property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year (the statute also provides that, upon good cause shown, the Department of R...
...The record discloses that in December 1999, Delta provided the tax collector with its correct, current address in Hallandale, Florida. Thereafter, on May 30, 2000, the tax collector forwarded to the clerk of the circuit court Delta's former address in Duval County as it appeared on the 1999 tax assessment role. Section 193.023(1), Florida Statutes (1999), required the 2000 tax assessment roll to be completed on July 1, 2000, unless the Department of Revenue extended the time for good cause....
...ppraiser. The *871 document was otherwise silent, however, as to the date when the 2000 tax rolls were in fact certified. In my judgment, we are required to presume on the basis of this record that the property appraiser complied with the command of section 193.023(1) that he complete the assessment of the value of all property no later than July 1 of the year, subject to any appropriate extension....
...ay have then been incorrect, because the clerk had no duty to look beyond the statement in preparing his notice. In my judgment, the majority's construction requires a careful examination of the applicable statutes. In addition to the requirement in section
193.023(1), directing the property appraiser to complete the assessment roll by July 1 of each year unless the time is extended for good cause, section
197.502(4)(a), Florida Statutes (1999), provides: (4) The tax collector shall deliver to t...
CopyCited 3 times | Published | Florida 4th District Court of Appeal
...ge in assessment as required by §
194.011, F.S. 1971, F.S.A., which provided in pertinent part: "(1) The tax assessor shall complete all assessments and have them entered on the appropriate tax rolls on or before July 1 of each year, as required in §
193.023." "(2) On or before completion of the tax roll, each tax assessor shall notify by first class mail each person subject to real or tangible personal ad valorem taxes of the assessment of each taxable item of real property and tangible perso...
CopyCited 3 times | Published | Florida 1st District Court of Appeal
...On the other hand, the Skinners held title to land which, by its legal description, is very small in area. They were assessed, though, for the same value in land and improvements $5,500 on the same 2.5 acres as Smith. Had the tax assessor complied with Section 193.023(2), Florida Statutes (1975), requiring that he physically inspect the property every three years, he would have discovered, in making his assessment, that the property enclosed by the legal description which was conveyed to the Skinners contained no improvements....
CopyCited 2 times | Published | Florida 4th District Court of Appeal | 1999 WL 767399
...er cause of action in requesting the court to declare that the property appraiser had a duty to correct the tax roll if it proved that the property was owned by the homeowner's association. This is consistent with the property appraiser's duty under section 193.023(5), Florida Statutes (1997), which states: (5) In assessing any parcel of a condominium or any parcel of any other residential development having common elements appurtenant to the parcels, if such common elements are owned by the con...
...1972); Florida East Coast Ry. Co. v. Reid,
281 So.2d 77 (Fla. 4th DCA 1973). In this case, the appellants alleged that if the property was owned by the homeowner's association, its assessment was in error. Since the assessment of the property would be unauthorized by section
193.023(5), it would be void....
CopyCited 2 times | Published | Florida 3rd District Court of Appeal | 2006 WL 2741632
...On March 30, 2005, Hidden Bay filed a complaint against the Property Appraiser seeking a declaratory judgment, an action for mandamus, and a temporary injunction. Hidden Bay alleged that the property should have been taxed as if it was owned either by Hidden Bay or jointly by the unit owners, as set forth in section 193.023(5), Florida Statutes (2001)....
...We review de novo the trial court's order which determined, as a matter of law, that Hidden Bay's claims were time-barred. See City of Hollywood v. Petrosino,
864 So. 2d 1175, 1177 (Fla. 4th DCA 2004). Hidden Bay contends that its claims are not governed by section
194.171 because the Property Appraiser violated section
193.023(5), Florida Statutes (2001), by appraising the common areas at their full market value....
...In the instant case, the property was still owned by the Developer when the Property Appraiser assessed it. Therefore, the Property Appraiser did not commit an error in determining the ownership of the property. Thus, Hidden Bay's argument that, pursuant to section 193.023(5), the Property Appraiser erroneously appraised the common areas at their full market value is unavailing, as the Developer still owned the property at issue....
...their] failure to properly and timely challenge the tax assessment of their properties as required by section
194.171(2)." Ward,
894 So. 2d at 816. Affirmed. NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DISPOSED OF. NOTES [1] Section
193.023(5), Florida Statutes, states, in relevant part: In assessing any parcel of a condominium or any parcel of any other residential development having common elements appurtenant to the parcels, if such common elements are owned by the condominium association or owned jointly by the owners of the parcel, the assessment shall apply to the parcel and its fractional or proportionate share of the appurtenant common elements. §
193.023(5), Fla....
CopyCited 2 times | Published | Florida 3rd District Court of Appeal | 1988 WL 59125
...Bystrom and Burt Williams, Robert A. Butterworth, Atty. Gen., and Lealand L. McCharen, Asst. Atty. Gen., Tallahassee, for appellee Randall Miller. Before SCHWARTZ, C.J., and HENDRY and FERGUSON, JJ. PER CURIAM. Valencia Center, Inc. appeals an order declaring section 193.023(6), Florida Statutes (1987), unconstitutional and upholding the property appraiser's tax assessment....
...We further held that to interpret section
193.011(2) in the method advanced by Valencia would be contrary to article VII, section 4, Florida Constitution (1968), which provides: "By general law regulations shall be prescribed which shall secure a just valuation of all property for ad valorem taxation... ." Subsequently section
193.023(6) was enacted, which provides: In making his assessment of improved property which is subject to a lease entered into prior to 1965 in an arm's *708 length, legally binding transaction, not designed to avoid ad valorem taxation, and...
...case. For the same reason we affirmed the challenged 1980 assessment that an interpretation of the law is unconstitutional if it fixes an assessed value below the fair market value because use of the property is restricted by terms of a lease section 193.023(6) is also unconstitutional....
CopyCited 1 times | Published | Supreme Court of Florida | 151 Fla. 200, 1942 Fla. LEXIS 1135
Sections 1 and 2, Chapter 9180, Acts of 1923, now Section 193.23, Florida Statutes 1941, required the tax assessor
CopyCited 1 times | Published | Florida 2nd District Court of Appeal | 1989 WL 80705
...and this case. Our conclusion that the property appraiser's failure to use the income approach was not consistent with section
193.011 is borne out by the legislative intent evidenced in *1217 the 1986 enactment of a much more specific provision in section
193.023(6). Section
193.023(6) provides: In making his assessment of improved property which is subject to a lease entered into prior to 1965 in an arm's length, legally binding transaction, not designed to avoid ad valorem taxation, and which has been determine...
...rty, the property appraiser shall assess the property on the basis of the highest and best use permitted by the lease and not on the basis of a use not permitted by the lease or of income which could be derived from a use not permitted by the lease. Section 193.023(6) is not applicable to this case since the lease involved here was entered into after 1965, [11] and, in any event, that section was held unconstitutional in Valencia Center II which was affirmed by Valencia Center III. Nonetheless, section 193.023(6) does evidence legislative intent contrary to the results in Century Village and Valencia Center I which, as we will explain, is relevant to this case....
...fectively overrules our holding in the earlier case."); 51 Fla.Jur.2d Taxation § 17:416 (Supp. 1989) ("The amendment is obviously intended to reverse Century Village v. Walker ... and Bystrom v. Valencia Center, Inc . ..."). Valencia Center II held section
193.023(6) unconstitutional on the stated basis that that section "fixes an assessed value below the fair market value because use of the property is restricted by terms of a lease,"
526 So.2d at 708. The rationale was apparently that section
193.023(6) improperly so "fixes" an assessed value less than fair market value because it calls for using only the income approach to the valuation of property which, like that in the Valencia Center cases, is subject to a lease calling for submarket rent. Although section
193.023(6) does not in terms refer to the required use of the income approach, it appears to require that approach by requiring that the assessment be based upon "the highest and best use permitted by the lease." (The above-quoted, stated bas...
...rent.) The Valencia Center II holding does not require a result different from that which we would reach in this case and, in fact, supports an affirmance for a number of reasons: First, the trial court in this case did not, as would be required by section 193.023(6), arrive at an adjusted valuation of the property only based upon the income approach....
...All section
193.011 factors were considered, and the income approach was among several approaches used in the valuation adopted by the trial court. Second, the trial court's adjusted valuation in this case, in contrast to Valencia Center II 's perception of the effect of section
193.023(6), is not shown to have been in an amount less than the property's fair market value....
...The legislative intent was thereby shown to have been that the income approach should be weighed in the valuation of property subject to a lease and should not be totally excluded in that regard as did Valencia Center I. That is, even though pursuant to Valencia Center II the legislature under section 193.023(6) could not constitutionally have an enforceable *1218 intent that the income approach shall be the only approach to the valuation of property subject to a lease calling for submarket rent, an implicit legislative intent which is constitutional and enforceable was shown by section 193.023(6) to be at least that the income approach should under those circumstances be an approach used. (This intent, which was shown by section 193.023(6) to apply regarding property subject to "a lease," was not limited to property like that in this case which is subject to a long-term lease; that section thus provided after the fact support for Judge Beranek's dissent in Century Vi...
...ve at a valuation of property which is subject to a lease calling for submarket rent. That narrow holding of Century Village (which relied upon Valencia Center I ) was the same as the above-described rationale for the Valencia Center II holding that section 193.023(6) is unconstitutional....
...But the Century Village opinion expanded further, as had Valencia Center I, to indicate that the income approach should be totally disregarded, an expansion with which we do not agree under the long-term lease circumstances of this case and with which the legislature at least implicitly disagreed by enacting section 193.023(6) concerning any lease, whether long or short term. Thus, section 193.023(6), as interpreted by Valencia Center II, went to one extreme (as had the rejected contention of appellant in Century Village ), i.e., that the income approach should be the only approach to valuing property subject to a lease calling...
...alencia Center I which, whether or not valid in those cases, was not in the context of a long-term lease as is this case. The Florida Supreme Court affirmed Valencia Center II in Valencia Center III. The supreme court affirmed the determination that section 193.023(6) is unconstitutional (although on a different ground) as well as the property appraiser's assessment in that case which, as noted above, had not taken into account the submarket rent lease on the property....
CopyCited 1 times | Published | District Court of Appeal of Florida
for back taxes for 1957 and 1958 as permitted by § 193.23, F.S.A. The instant suit was brought by plaintiff
CopyCited 1 times | Published | Florida 1st District Court of Appeal
...And assessment of property on this basis does of course require multiple assessments, i.e. assessment anew each year, of all taxable property. " (Emphasis in last sentence supplied.) This assessment anew each year of all taxable property appears to be contemplated by the applicable statute. Section 193.023, Florida Statutes, F.S.A., clearly contemplates an annual evaluation and assessment of all property, that section providing: "The tax assessor shall complete his assessment of the value of all property no later than July 1 of each yea...
CopyPublished | Court of Appeals for the Eleventh Circuit
Argued: Apr 19, 2024
sure the tax roll is accurate. Fla. Stat. §
193.023(2). A property appraiser’s de- cision
CopyAgo (Fla. Att'y Gen. 1996).
Published | Florida Attorney General Reports
authority's share of incremental tax revenues. Section
193.023(1), Florida Statutes, requires the property
CopyPublished | District Court of Appeal of Florida | 1971 Fla. App. LEXIS 6451
taxation’ ” may be back-taxed under F.S.A. Section 193.23 and that once the assessor has certified the
CopyPublished | District Court of Appeal of Florida | 1982 Fla. App. LEXIS 20620
The July 1 date is not a fixed point because Section
193.023, Florida Statutes (1977) authorizes the Department
CopyPublished | District Court of Appeal of Florida | 1968 Fla. App. LEXIS 5458
three years to collect back taxes pursuant to § 193.23(1), Fla.Stat., F.S.A.10 This is indicative, appellants
CopyAgo (Fla. Att'y Gen. 2009).
Published | Florida Attorney General Reports
separately for taxes or special assessments. Section
193.023(5), Florida Statutes, directs the property
CopyPublished | Supreme Court of Florida | 9 So. 2d 381
Sections 1 and 2, Chapter 9180, Acts of 1923, now Section 193.23, Florida Statutes 1941, required the tax assessor
CopyPublished | Florida 2nd District Court of Appeal
...an extension, the Department is given general supervision over the assessment and valuation of property. Fla. Stat. §
195.002 (1971). The Department has specific authority to extend the time for completing the assessment of all property. Fla. Stat. §
193.023(1) (1972)....
CopyAgo (Fla. Att'y Gen. 1992).
Published | Florida Attorney General Reports
subdivision who have easement rights to such areas. Section
193.023(5), F.S., provides: In assessing any parcel
