Florida/Georgia Personal Injury & Workers Compensation

...bition of article II, section 5(a) of Florida's constitution. That section states in relevant part that "[n]o person shall hold at the same time more than one office under the government of the state and the counties and municipalities therein... ." Section 194.015, Florida Statutes (Supp....

...Brown, 182 So.2d 612 (Fla. 1966), we discussed the function of the "board of equalization" (now the Board) in reviewing the action of the tax assessor (now property appraiser): The purpose of tax equalization under F.S. § 193.25, F.S.A. [(now codified as section 194.015)], is the adjustment of tax valuations so that the share of taxes imposed *113 will be justly proportioned to the value of the properties subject to taxation....

...Through the process of equalization under said § 193.25 the taxpayer is provided with a hearing on the question of the equality of his assessment with assessments against other property owners. Id. at 614-15 (emphasis in original). Membership on the Board, as mandated by section 194.015, simply provides county commissioners and school board members with an additional administrative duty....

...In 1895, the legislature provided that exclusive responsibility for hearing taxpayer appeals from assessments was in the county commissions, sitting as "boards of equalization." [9] These Boards remained substantially unaltered until 1969, when the legislature enacted section 194.015 to change the name of the tribunal to the Board of Tax Adjustment and to diversify its membership to include school board members....

...Wellington, E, F, K, L, H, J, M, & G, Condominium Ass'n, 361 So.2d 128 (Fla. 1978). [2] § 194.032(6)(c), Fla. Stat. (Supp. 1976). [3] At the time the Club brought its first trial court action challenging the appraiser's 1976 assessment, the Board's predecessor — the Board of Tax Adjustment — was in operation. § 194.015, Fla....

...the highway systems and one charged with construction of a turnpike... ." 80 So.2d at 344. [9] Ch. 4322, Laws of Fla. (1895). [10] Ch. 69-140, § 2, Laws of Fla. (amending § 193.26, Fla. Stat. (1967)). [11] Ch. 76-133, § 6, Laws of Fla. (amending § 194.015, Fla....

pursuant to the prescribed proceedings set forth in § 194.15, et seq., F.S.A. Appellee was high bidder in these

...er. In my opinion the statute is the most direct method of determining a fair market value and provides a more accurate method than the subjective opinion of the Department of Revenue (Section 193.114, Florida Statutes), the Board of Tax Adjustment (Section 194.015, Florida Statutes), or the courts in reviewing the propriety of an assessment (Section 194.171, Florida Statutes)....

...atives to the appraiser establishing just valuation. These statutory devices include review of the tax rolls by the Department of Revenue (§ 193.114, Fla. Stat. (1975)), appeals to the Property Appraisal Adjustment Board for relief from assessment (§ 194.015, Fla....

...ear was the correct basis for assessment of property taxes. The United States appealed the assessment for each year to the Broward County Property Appraisal Adjustment Board (the administrative agency created by Chapter 194, Part 1, Florida Statutes § 194.015 to hear protests as to ad valorem assessments) and received a downward adjustment in the assessment, and hence, the amount of the tax due....

Cumulative Supplement to Fla. Statutes 1941. Section 194.15 Fla. Statutes 1941 (same FSA) which was not

...ted by taxpayers aggrieved by their individual assessments. [11] All traces of statutory language arguably suggesting that the boards had authority to act without individual petitions were repealed in 1970. [12] When in 1973 the Legislature repealed Section 194.015(2), Florida Statutes (1971) (relating to the Board's powers) but neglected to identify that action in the title of the repealer bill, [13] it neither expanded nor contracted the board's authority to respond to individual petitions....

...her staff confer informally regarding the correctness of the assessment. Fla.Stat. § 194.011(2). If still dissatisfied, the taxpayer can then file a petition to the "value adjustment board" for the county in which the property is located. Fla.Stat. § 194.015. It is noteworthy that the composition of the value adjustment board is made up of members of the locally elected officials from the county. Fla.Stat. § 194.015....

issued under Chapter 17457, Acts of 1935, F.S.A. § 194.15 et seq., while Goodman v. Carter was controlled

...formally confer with the taxpayer. Fla. Stat. § 194.011(2). In the event the taxpayer is dissatisfied with the determination, the taxpayer is authorized to file a petition with the Property Appraisal Adjustment Board established by Florida Statutes § 194.015....

Dear Mr. Hallman: As Nassau County Attorney, you have asked for my opinion on substantially the following questions: 1. Does section 194.015 , Florida Statutes, as amended, preclude an attorney who represents a taxing authority outside of Nassau County from representing the Nassau County Value Adjustment Board? 2....

...If the answer to Question One is in the negative, can two attorneys for different counties represent the Value Adjustment Board of the county in which they do not serve as County Attorney, in order to avoid the expense of hiring outside counsel? Question One Value adjustment boards created pursuant to section 194.015 , Florida Statutes, are quasi-judicial governmental bodies that hear appeals initiated by taxpayers contesting the denial of tax exemptions and/or the valuation of their properties for tax purposes by the county property appraiser. The board conducts hearings at which taxpayers and the property appraiser testify and present documentary evidence either in opposition to or in support of the tax assessment under appeal. During the 2008 legislative session, section 194.015 , Florida Statutes, was amended to reconfigure the membership of the value adjustment boards, to require that the board's appoint special magistrates, and to require the Department of Revenue to develop a policies and procedures manual for use in board proceedings. Section 4, Chapter 2008-197 , Laws of Florida, amends section 194.015 , Florida Statutes, and now provides: " 194.015 Value adjustment board....

...epresenting "the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes." (e.s.) Legislative history for the bill indicates that the Legislature intended to amend section 194.015 , Florida Statutes, "to preclude county attorneys from serving as counsel to the board." 1 Based on the language of the statute, it would appear that an attorney who represents a taxing authority outside Nassau County is precluded from representing the Nassau County Value Adjustment Board....

...Nothing in the language of the amendment or in legislative history places any geographical or jurisdictional limits on these conditions and this office is without any authority to read such a limitation into the statute. 2 In sum, it is my opinion that the language of section 194.015 , Florida Statutes, as amended by section 4, Chapter 2008-197 , Laws of Florida, would preclude an attorney who represents a taxing authority outside of Nassau County from representing the Nassau County Value Adjustment Board....

boards of equalization, are created pursuant to section 194.015, Florida Statutes, which provides that "[t]here

the following questions: 1. For purposes of section 194.015, Florida Statutes, as amended by section 4

...s a civil traffic infraction hearing officer would violate the dual officeholding provision of the Constitution. According to your letter, the Dade County Value Adjustment Board (the "board") is a quasi-judicial governmental body created pursuant to section 194.015 , Florida Statutes....

quasi-judicial governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the

Section 24, Chapter 20722, Acts of 1941, because Section 194.15 Florida Statutes 1941 (same F.S.A.) and was

...(2) VABs Each Florida county has its own VAB, the members of which are two members of the county’s governing body, one member of the school board, and two citizen members—one homestead property owner and one commercial business owner. § 194.015, Fla....

...13 Like board members, legal counsel are 10One citizen member, who is appointed by the county, must own homestead property in that county; the other, who is appointed by the school district, must own a business occupying commercial space in that district. § 194.015, Fla....

...12D-9.008(1)-(2) (2019) (“Each value adjustment board must appoint private legal counsel to assist the board . . . This legal counsel must be an attorney in private practice . . . [and] must have practiced law for over five years” prior to appointment.); see also § 194.015, Fla....

...Special magistrates must meet general qualifications and specific ones depending upon the type of issues to be heard. 17 For instance, a special magistrate appointed to hear a tax exemption issue “must be a member of The Florida Bar, must and consistent with the law.” Id. R. 12D-9.009(1)(c); see generally § 194.015, Fla....

quasi-judicial governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the

the prohibition against representation in section 194.015, Florida Statutes, apply to any type of representation

...ons that were filed after the 25th or 30th day but before the commencement date of the board's hearings. A number of petitioners have objected to this interpretation of the statute and, accordingly, you ask whether the board may hear such petitions. Section 194.015 , Florida Statutes, creates a value adjustment board for each county....

quasi-judicial governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the

quasi-judicial governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the

adjustment board (VAB) created pursuant to section 194.015, Florida Statutes, is a quasi-judicial governmental