CopyCited 36 times | Published | Supreme Court of Florida | 2006 WL 1548026
...Williams,
597 So.2d 275, 276 (Fla.1992) ("[W]e find no requirement in the rules that the [interpleader] petition must be sworn to, and, if this is to be a requirement, it should be expressly set forth in the rules of civil procedure."). When the Legislature has wanted to require a sworn petition, it has said so. See, e.g., §
194.011(3)(a), Fla....
CopyCited 20 times | Published | Supreme Court of Florida
...Plaintiff failed to establish that such date was in any manner arbitrary or unreasonable. On the other hand, Defendant offered lengthy testimony establishing that the April 1 date was necessary in order to comply with the Tax Assessor's duty to complete the tax roll by July 1 of each year pursuant to Section 194.011, Florida Statutes....
...arbitrary or unreasonable. To the contrary, it was established by lengthy testimony on behalf of appellee that the April 1 deadline was necessary to comply with the Tax Assessor's duty to complete the tax roll by July 1 of each year, as required by Section 194.011, Florida Statutes, F.S.A....
CopyCited 9 times | Published | Florida 3rd District Court of Appeal
...We conclude that the record supports the court's finding. Therefore, for the reasons stated and upon the authorities cited, the judgment appealed is affirmed. Affirmed. NOTES [1] Florida East Coast Railway Company v. Reid, Fla.App. 1973,
281 So.2d 77; Fla. Stat. §
194.011(2), F.S.A....
CopyCited 6 times | Published | Florida 2nd District Court of Appeal | 1999 WL 682598
...This controversy began when Turner assessed the subject property at approximately five million dollars without granting any portion of it a governmental tax exemption. The Aviation Authority filed a petition with the Value Adjustment Board (VAB), pursuant to section 194.011(3), Florida Statutes (1997), seeking to overturn Turner's assessment....
CopyCited 6 times | Published | Florida 2nd District Court of Appeal
...roll, which he must then submit to the executive director of the Department of Revenue for review. §
193.114(1) and (5), Fla. Stat. (Supp. 1980). On or before approval of the roll by the department, property owners are notified of their assessment. §
194.011(2), Fla. Stat. (1979). Any property owner who objects to his assessment may, within specified time limits, either seek administrative review by petitioning the PAAB for review pursuant to section
194.011(3) or seek judicial review in the circuit court pursuant to Section
194.171....
CopyCited 5 times | Published | Supreme Court of Florida | 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923
...eir own permanent residence. The Property Appraiser administratively denied the Taxpayers’ application for the ad valorem tax exemption for the stated reason that the Taxpayers are not permanent residents of Florida. The Taxpayers, as permitted by section 194.011(3), Florida Statutes (2006), petitioned the Miami-Dade County Value Adjustment Board to challenge the Property Appraiser’s denial....
CopyCited 5 times | Published | Florida 4th District Court of Appeal
...RD CONTESTING THE APPRAISED VALUATION OF THE INDIVIDUAL CONDOMINIUM PARCELS IN THE CONDOMINIUM. A taxpayer who objects to his assessed valuation may seek relief by means of administrative review at an informal conference with the Property Appraiser (Section
194.011, Florida Statutes (1981)) or at a hearing before the Property Appraisal Adjustment Board (Section
194.032, Florida Statutes (1981)) or by means of judicial review in the circuit court (Section
194.171, Florida Statutes (1981))....
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
...e has no direct role at all. If a taxpayer objects to the assessment, the taxpayer's first right of redress is to request that the tax appraiser or a member of his or her staff confer informally regarding the correctness of the assessment. Fla.Stat. § 194.011(2)....
CopyCited 4 times | Published | Florida 3rd District Court of Appeal
...Fredericks was required to first exhaust his administrative remedies as he lacked standing to invoke the original jurisdiction of the circuit court. See Monroe County v. Gustinger,
285 So.2d 431 (Fla. 3d DCA 1973). Upon receipt of his property assessment he can, and in fact did, pursuant to Section
194.011(3), Florida Statutes (1977) file a petition raising the same objections to his assessment and then be entitled to a hearing before the Property Appraisal *371 Adjustment Board as provided by Section
194.032, Florida Statutes (1977)....
CopyCited 4 times | Published | Florida 5th District Court of Appeal | 2000 Fla. App. LEXIS 9476, 2000 WL 1033038
...The Florida Supreme Court approved the decision. In 1992, the Brevard County Property Appraiser first assessed ad valorem taxes on the fee interests. Some of the respondents filed petitions with the Value Adjustment Board contesting the assessment of taxes. See generally, § 194.011, Fla....
CopyCited 3 times | Published | Florida 4th District Court of Appeal
...In count two, the amended complaint charges that the tax assessor enormously increased the 1971 assessment on the property therein described over the assessment for 1970, without giving the taxpayer notice of the upward change in assessment as required by § 194.011, F.S....
CopyCited 2 times | Published | Florida 1st District Court of Appeal | 2016 WL 606685
...erable due
process before taxes are imposed on their property. See, e.g., §
200.069, Fla. Stat.
(detailing the notice of proposed property taxes that must be provided to property
7
owners each year); §§
194.011-.037, Fla....
...(authorizing the county commission to “waive
the requirement that an annual application or statement be made for exemption of
property within the county after an initial application is made and the exemption
granted”).
15
Section 194.011(3)(d) prescribes the procedure for appealing the denial of a
tax exemption to the value adjustment board and ties the appeal period to the notice
provided by the property appraiser: “With respect to an issue involving the denial
of an exemption, ....
...appraiser under . . . s.
196.193.” The only
notice-mailing requirements in section
196.193 are those contained in subsection
(5). Thus, by virtue of section
196.193(1)(c)’s implicit reference to the value
adjustment board appeal procedures in section
194.011(3)(d), we conclude that
section
196.193(1)(c) necessarily contemplates that the property appraiser is
required to provide notice in accordance with subsection (5) when denying an
existing religious exemption.
The parties hav...
CopyCited 2 times | Published | Florida 5th District Court of Appeal | 11 Fla. L. Weekly 1812, 1986 Fla. App. LEXIS 9400
...adjustment board (§
200.069, Fla. Stat.) time-share owners *510 are not. Other real property owners, as taxpayers on the assessment roll, are entitled to informally confer with the property appraiser regarding the correctness of the assessment (§
194.011(2), Fla. Stat.) time-share owners are not. Other real property owners, as taxpayers on the assessment roll, are entitled to petition the property appraisal adjustment board (§§
194.011(3),
194.013,
194.032, Fla....
...the tax assessment (§§
194.036(2),
194.171,
194.181(1)(a), Fla. Stat.) time-share owners are not. Other real property owners, as taxpayers on the assessment roll, are entitled to be notified of the assessment of each taxable item of property (§§
194.011(1), 197.072(1), Fla....
CopyCited 1 times | Published | Florida 5th District Court of Appeal | 13 Fla. L. Weekly 125, 1987 Fla. App. LEXIS 11816, 1987 WL 29156
...Crane refused to pay the taxes, on the basis that the cranes were motor vehicles and therefore exempt from ad valorem taxes under Article VII, section 1(b), of the Florida Constitution. [1] Crane appealed to the Property Appraisal Adjustment Board, pursuant to section 194.011, Florida Statutes....
CopyCited 1 times | Published | United States Bankruptcy Court, M.D. Florida | 11 Fla. L. Weekly Fed. B 195, 1997 Bankr. LEXIS 2171, 1997 WL 828292
...ole Tribe, the 11th Amendment bars any action against the Property Appraiser, a constitutional officer of the state. The Office of the Property Appraiser is established by Article VIII, Section 1(d) of the Florida Constitution. Under Florida Statute § 194.011, it is the duty of the Property Appraiser to file its appraisal of all properties subject to ad valorem taxes in the county. Florida Statutes § 194.011 requires that each taxpayer whose property is subject to real or tangible ad valorem taxes shall be notified of the assessment. Any taxpayer who objects to the assessed value may request the Property Appraiser to informally confer with the taxpayer. Fla. Stat. § 194.011(2)....
CopyPublished | Court of Appeals for the Eleventh Circuit
Argued: Apr 19, 2024
justment board. Fla. Stat. §
196.151; see also id. §
194.011(3)(d). The board “shall review the application
CopyPublished | District Court of Appeal of Florida | 1974 Fla. App. LEXIS 8537
...aint. The amended complaint seeks declaratory, injunctive and other relief against an increased tax assessment of real property. From the face of the amended complaint we discern that on August 16, 1973, the assessor mailed the notices prescribed by § 194.011(2), Fla.Stat., reflecting substantial increases in the 1973 assessment on several tracts of real property owned by appellee....
...ive an exemption notwithstanding its failure to file an application for the exemption within the time prescribed by § 192.062, Fla.Stat. Just as this court reasoned with respect to the statute under consideration in Jasper , we decline to hold that § 194.011(3), Fla.Stat., should be viewed as a statute of non-claim....
...The case is hereby remanded for the court to permit the filing of a second amended complaint should appellee believe that it can allege additional facts sufficient to state a cause of action. MANN (Ret.), J., and McDONALD, PARKER LEE, Associate Judge, concur. . Fla.Stat. 194.011(3) : “Any person objecting to the assessment placed on any property taxable to him may file a petition to oppose such assessment....
CopyAgo (Fla. Att'y Gen. 2009).
Published | Florida Attorney General Reports
...This purportedly would allow a homeowner to maximize the potential portability amount allowed under section 6 ( 8 ), Article VII of the Florida Constitution. A value adjustment board is created within each county to meet for the following purposes: "1. Hearing petitions relating to assessments filed pursuant to s. 194.011 (3)....
...o the denial by the property appraiser of exemptions, agricultural and high-water recharge classifications, classifications as historic property used for commercial or certain nonprofit purposes, and deferrals under subparagraphs (a)2.,3., and 4." 9 Section 194.011 (1), Florida Statutes, requires each taxpayer whose property is subject to real or tangible personal ad valorem taxation to be notified of the assessment of each taxable item....
...esents the facts considered by the property appraiser to be supportive of the correctness of the assessment. Notwithstanding the option of informally meeting with the property appraiser, a taxpayer may petition the value adjustment board pursuant to section 194.011 (3), Florida Statutes, regarding the assessment of his or her property....
...Const. 7 See Amended C.S. for S.J.R. 2-D, Laws of Fla. (2007), adopted 2008. 8 Section
194.032 (1)(a), Fla. Stat. 9 Section
194.032 (1)(b), Fla. Stat. 10 See Florida Department of Revenue Form DR-486 (R. 12/96), "Petition to Value Adjustment Board." 11 Section
194.011 (3)(d), Fla....
...200.069 (1), Fla. Stat., requiring the property appraiser to prepare and deliver by first-class mail to each taxpayer to be listed on the current year's assessment roll a notice of proposed property taxes. 12 Section
200.069 (7), Fla. Stat. 13 But see s.
194.011 (6)(d), Fla....
CopyPublished | Florida 5th District Court of Appeal | 1982 Fla. App. LEXIS 20105
Appraisal Adjustment Board (Board) pursuant to section
194.011, Florida Statutes (1979), challenging an increased
CopyAgo (Fla. Att'y Gen. 1996).
Published | Florida Attorney General Reports
CopyPublished | District Court of Appeal of Florida | 1976 Fla. App. LEXIS 14412
...The county denied the allegations relative to the receipt of notice. The trial judge held an evidentiary hearing on the sole issues before him, i. e., whether or not the county had mailed a notice of increase in assessment to plaintiff and whether or not plaintiff had received it. See § 194.011(2) Fla.Stat., F.S.A....
CopyPublished | Florida 3rd District Court of Appeal
...2 The common elements are not separately assessed. §§
193.023(5), and
718.120(1), Fla. Stat. (2016). Each residential unit owner’s undivided interest in
those common elements is taxed as a part of the residential unit.
3 These conditions are detailed in section
194.011(3)(e), Florida Statutes (2016).
3
Each Association obtained, for its respective unit owners, substantial
reductions in assessed value in the VAB decision—approximately 20% in the c...
CopyPublished | Florida 1st District Court of Appeal
...This is an annually-repeating process, as discussed in
greater detail below.
A property appraiser denying an initial or renewal application
must notify the applicant, who then can choose any or all from
among three options to challenge the denial: request an informal
conference with the property appraiser under section
194.011(2),
Florida Statutes; petition the VAB for review under section
194.011(3); or file suit in circuit court under section
194.171, either
first among these options or after exercising one or both of the
others....
...In all cases involving legality of
any tax assessment or toll or denial of refund.”) (emphasis added).
Thus, as already noted, it is not necessary for a taxpayer to seek
informal resolution with the property appraiser or the VAB before
filing suit in court. § 194.011(2), (3), Fla....
...Their
raison d’être is to adjudge property tax disputes. An entire chapter
of the Florida Statutes—Chapter 194, entitled “Administrative
and Judicial Review of Property Taxes”—is devoted to value
adjustment boards and their role in the adjudication of property
tax disputes. See §§ 194.011-194.3015, Fla....
...Each value adjustment board has a clerk with
broad responsibilities: to ensure that statutory requirements are
met, to make petition forms available to the public, to receive
petitions and schedule hearings, and to ensure notice of and public
access to all board hearings. § 194.011, Fla....
...eds in some
regards—that of administrative entities governed by Chapter 120.
Taxpayers objecting to assessments have the right to an informal
conference with the property appraiser, but they may also file a
formal petition directly with the board. § 194.011(2) & (3), Fla.
Stat.; Fla....
CopyAgo (Fla. Att'y Gen. 2003).
Published | Florida Attorney General Reports
...ison Street Post Office Box 1653 Lake City, Florida 32056-1653 Dear Mr. Feagle: On behalf of the Columbia County Board of County Commissioners and the Columbia County Adjustment Board, you ask substantially the following question: Is the language in section 194.011 (3), Florida Statutes, providing for the filing of petitions with the value adjustment board by a certain date, mandatory? According to your letter, the Columbia County Value Adjustment Board has in the past received petitions that were filed after the 25th or 30th day following the mailing of the notice by the property appraiser as provided in section 194.011 (3)(d), Florida Statutes....
...as elected from the membership of the school board. Pursuant to section
194.032 (1)(a), Florida Statutes, the value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in section.
194.011 (1), Florida Statutes, 1 to hear: "1. Petitions relating to assessments filed pursuant to s.
194.011 (3)....
...Complaints relating to homestead exemptions as provided for under s.
196.151 . 3. Appeals from exemptions denied, or disputes arising from exemptions granted, upon the filing of exemption applications under s.
196.011 . 4. Hearing appeals concerning ad valorem tax deferrals and classifications." Section
194.011 (3), Florida Statutes, provides for petitions to the value adjustment board....
...meet the statutory deadline by the board of tax adjustment [now the value adjustment board] was not an absolute bar to such petitions. Subsequently in Strickland v. Sarabay Country Club, Inc. , 2 the court considered the effect of late filing under section 194.011 (3)(d), Florida Statutes (1973)....
CopyPublished | Florida 2nd District Court of Appeal
...property
appraiser inspected the properties and thereafter issued written notices
stating that the applications were denied because the properties were
"being used for proprietary purposes." Gulf Marine petitioned for relief
from the VAB pursuant to section
194.011, Florida Statutes (2014).4
3 The parties have not addressed the effect of section
196.011(1)(a),
Florida Statutes (2014), which directs that the person or organization
"who ....
...1st DCA 1992)
(citing statute, holding that only the legal owner of the subject property,
and not the nonprofit hospital to which the property was leased, was
authorized to apply for tax exemption).
4 Once more, no issue has been made about the propriety of Gulf
Marine's petition to the VAB. Section 194.011(3), Florida Statutes
(2014), was amended in 2016 to specify that "[a] petition to the value
adjustment board must be signed by the taxpayer or be accompanied at
the time of filing by the taxpayer's written authorization or power of
attorney." Ch....
...2016-128, § 8, Laws of Fla. (emphasis added). When Gulf
Marine filed its VAB petition in July 2014, the statute did not contain
that explicit requirement. Clearly, however, it contemplated that the
petitioner before that body was the taxpayer. See § 194.011(3), Florida
Statues (2014) (directing the Department of Revenue to provide a form for
petitioning the VAB which must be accepted by the property appraiser "if
the taxpayer chooses to use it"), (3)(c) ("The petition shall state the
approxim...
CopyPublished | Florida 2nd District Court of Appeal | 2004 Fla. App. LEXIS 19097, 2004 WL 2895610
...sdiction. Reversed and remanded. NORTHCUTT and CANADY, JJ., Concur. . Apparently, Dr. Silverstein has placed his home into a trust for which he is trustee. . Dr. Silverstein did not challenge any of these assessments under the procedures provided in section 194.011, Florida Statutes....
CopyAgo (Fla. Att'y Gen. 2002).
Published | Florida Attorney General Reports
in Part I, Chapter 194, Florida Statutes. Section
194.011, Florida Statutes, prescribes the procedures
