Cases from cite.case.law:

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

. . . . §§ 193.023(5), and 718.120(1), Fla. Stat. (2016). . . .

SOWELL, v. PANAMA COMMONS L. P., 192 So. 3d 27 (Fla. 2016)

. . . . §§ 193.023(1); 193.114(2)(g); 193.1142(1)(a), Fla. Stat. (2013). . . .

STRANBURG, v. PANAMA COMMONS L. P., 160 So. 3d 160 (Fla. Dist. Ct. App. 2015)

. . . . §§ 193.023(1);' 193.114(2)(g); 193.1142(l)(a), Fla. Stat. (2013). . . .

PROFILE INVESTMENTS, INC. v. DELTA PROPERTY MANAGEMENT, INC. a CIT a f k a AT T, 19 So. 3d 1013 (Fla. Dist. Ct. App. 2009)

. . . 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. . . .

HIDDEN BAY MASTER ASSOCIATION, INC. v. MIAMI- DADE COUNTY DEPARTMENT OF PROPERTY APPRAISAL, MTAG LLC, V LLC,, 938 So. 2d 599 (Fla. Dist. Ct. App. 2006)

. . . taxed as if it was owned either by Hidden Bay or jointly by the unit owners, as set forth in section 193.023 . . . that its claims are not governed by section 194.171 because the Property Appraiser violated section 193.023 . . . Thus, Hidden Bay’s argument that, pursuant to section 193.023(5), the Property Appraiser erroneously . . . Section 193.023(5), Florida Statutes, states, in relevant part: In assessing any parcel of a condominium . . . apply to the parcel and its fractional or proportionate share of the appurtenant common elements. § 193.023 . . .

DELTA PROPERTY MANAGEMENT, INC. v. PROFILE INVESTMENTS, INC., 875 So. 2d 443 (Fla. 2004)

. . . 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. . . . Section 193.023(1), Florida Statutes (1999), provides: . . . .

S. BARON, I. v. RHETT a, 847 So. 2d 1032 (Fla. Dist. Ct. App. 2003)

. . . Section 193.023(1), Florida Statutes, states that the property appraiser shall complete the assessment . . .

DELTA PROPERTY MANAGEMENT, v. PROFILE INVESTMENTS, INC., 830 So. 2d 867 (Fla. Dist. Ct. App. 2002)

. . . Section 193.023(1), Florida Statutes (1999), required the 2000 tax assessment roll to be completed on . . . presume on the basis of this record that the property appraiser complied with the command of section 193.023 . . . In addition to the requirement in section 193.023(1), directing the property appraiser to complete the . . . Although section 193.023(1), Florida Statutes, provides that the property appraiser shall complete his . . .

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

. . . . § 193.023 (“Duties of the property appraiser in making assessments”). . . .

BANKUNITED FINANCIAL CORP. T D v. MARKHAM s, 763 So. 2d 1072 (Fla. Dist. Ct. App. 1999)

. . . This is consistent with the property appraiser’s duty under section 193.023(5), Florida Statutes (1997 . . .

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

. . . In 1989, the Florida Supreme Court held unconstitutional section 193.023(6), Florida Statutes (1987), . . .

M. WILKINSON, v. ST. JUDE HARBORS, INC. a, 570 So. 2d 1332 (Fla. Dist. Ct. App. 1990)

. . . This argument is buttressed by section 193.023(2) which requires the property appraiser in making his . . .

J. SCHULTZ, v. TM FLORIDA- OHIO REALTY LTD. PARTNERSHIP,, 553 So. 2d 1203 (Fla. Dist. Ct. App. 1989)

. . . Section 193.023(6) provides: In making his assessment of improved property which is subject to a lease . . . Section 193.023(6) is not applicable to this case since the lease involved here was entered into after . . . The rationale was apparently that section 193.023(6) improperly so “fixes” an assessed value less than . . . (This intent, which was shown by section 193.023(6) to apply regarding property subject to “a lease,” . . . The supreme court affirmed the determination that section 193.023(6) is unconstitutional (although on . . .

VALENCIA CENTER, INC. v. B. BYSTROM,, 543 So. 2d 214 (Fla. 1989)

. . . Bystrom, 526 So.2d 707 (Fla. 3d DCA 1988), in which the district court found section 193.023(6), Florida . . . This case presents two issues: whether section 193.023(6) is constitutional, and whether the property . . . This dispute has been ongoing and, during its course, the 1986 legislature enacted section 193.023(6) . . . Section 193.023(6), therefore, is unconstitutional. . . .

VALENCIA CENTER, INC. v. B. BYSTROM, P., 526 So. 2d 707 (Fla. Dist. Ct. App. 1988)

. . . Valencia Center, Inc. appeals an order declaring section 193.023(6), Florida Statutes (1987), unconstitutional . . . Subsequently section 193.023(6) was enacted, which provides: In making his assessment of improved property . . . below the fair market value because use of the property is restricted by terms of a lease — section 193.023 . . .

Ed WILSON, V. Sr. v. SCHOOL BOARD OF MARION COUNTY,, 424 So. 2d 16 (Fla. Dist. Ct. App. 1982)

. . . property appraiser prepared the certification of value pursuant to subsection 200.065(1) and section 193.023 . . .

F. B. BYSTROM, v. EQUITABLE LIFE ASSURANCE SOCIETY OF UNITED STATES, a a, 416 So. 2d 1133 (Fla. Dist. Ct. App. 1982)

. . . that the appraiser complete all assessments on or before July 1 of each year, pursuant to Sections 193.023 . . . The July 1 date is not a fixed point because Section 193.023, Florida Statutes (1977) authorizes the . . .

DEPARTMENT OF REVENUE v. MARKHAM,, 381 So. 2d 1101 (Fla. Dist. Ct. App. 1979)

. . . Sections 211.13, 193.023, 193.011(7), 193.451, 193.621, 196.011(1), Florida Statutes 1977. . . . .

W. MIKOS, v. PLYMOUTH HARBOR, INCORPORATED, a, 316 So. 2d 627 (Fla. Dist. Ct. App. 1974)

. . . . § 193.023(1) (1972). . . .

FLORIDA EAST COAST RAILWAY COMPANY, v. L. REID,, 281 So. 2d 77 (Fla. Dist. Ct. App. 1973)

. . . and have them entered on the appropriate tax rolls on or before July 1 of each year, as required in § 193.023 . . .

MARTIN COUNTY v. ASKEW, DISTRICT SCHOOL BOARD LEE COUNTY, v. ASKEW,, 38 Fla. Supp. 50 (Leon Cty. Cir. Ct. 1972)

. . . . §193.023 (3) which provides — “In revaluating property in accordance with constitutional and statutory . . .