Cases from cite.case.law:

CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, v. ECHEVERRI,, 991 So. 2d 793 (Fla. 2008)

. . . .; see also §§ 194.032, 194.062, Fla. Stat. (1969). . . . More significantly, that same year the Legislature amended section 194.032, Florida Statutes, to provide . . . Newly created subsection 194.032(6) provided that a taxpayer could file an action in the circuit court . . . section 194.181(1) to include an appraiser appealing from a decision of the board pursuant to section 194.032 . . . to as an “appeal" of the board’s decision, actions brought in the circuit court pursuant to section 194.032 . . .

ALLEN, v. A. BUTTERWORTH, v. A. v., 756 So. 2d 52 (Fla. 2000)

. . . action in circuit court seeking to enjoin the Board from enforcing its decision, pursuant to section 194.032 . . . On appeal, this Court ruled that the proceeding established by section 194.032(6) was not an appellate . . . See id. at 1287 (“[Section 194.032(6)(a) ] clearly contemplates that in-junctive relief shall be sought . . .

PALM BEACH GARDENS COMMUNITY HOSPITAL, INC. a v. NIKOLITS, K. H., 754 So. 2d 729 (Fla. Dist. Ct. App. 1999)

. . . decisions shall be issued within '20 calendar days of the last day the board is in session under s. 194.032 . . .

WAL- MART STORES, INC. v. M. DAY,, 742 So. 2d 408 (Fla. Dist. Ct. App. 1999)

. . . Said certificate indicates that “all hearings required by s. 194.032, Florida Statutes, have been held . . . VAB to mail its written decision within 20 days of the last day the board is in session under section 194.032 . . .

R. NIKOLITS, K. H. v. S. BALLINGER, A. THE WYNNE, 736 So. 2d 1253 (Fla. Dist. Ct. App. 1999)

. . . Under section 194.032(l)(b), “the value adjustment board may meet prior to the approval of the assessment . . .

MARKHAM, v. W. MORIARTY,, 575 So. 2d 1307 (Fla. Dist. Ct. App. 1991)

. . . county commissioners pursuant to s. 197.323, if applicable, and again after all hearings required by s. 194.032 . . .

SEITLIN, v. B. BYSTROM,, 514 So. 2d 368 (Fla. Dist. Ct. App. 1987)

. . . decisions shall be issued within 20 calendar days of the last day the board is in session under s. 194.032 . . .

BYSTROM, v. MOSES,, 23 Fla. Supp. 2d 49 (Fla. Cir. Ct. 1987)

. . . Pursuant to § 194.032(6)(a)(l) and (2), Fla. . . .

B. BYSTROM, v. FLORIDA ROCK INDUSTRIES, INC., 502 So. 2d 35 (Fla. Dist. Ct. App. 1987)

. . . An appeal of a property appraisal adjustment board decision pursuant to section 194.032(6)(a) 1. or 2 . . .

HIGH POINT CONDOMINIUM RESORTS, LTD. v. DAY,, 494 So. 2d 508 (Fla. Dist. Ct. App. 1986)

. . . assessment roll, are entitled to petition the property appraisal adjustment board (§§ 194.011(3), 194.013, 194.032 . . .

CERTAIN BALMORAL CONDOMINIUM UNIT OWNERS v. BYSTROM,, 17 Fla. Supp. 2d 88 (Fla. Cir. Ct. 1986)

. . . As codified, § 194.032(11), Florida Statutes (1981) [renumbered § 194.034(5), Florida Statutes (1983) . . . Interpretation and application of § 194.032(11), Florida Statutes (1981), by the PAAB as a provision . . . Section 194.032(11), Florida Statutes (1981), does not authorize the PAAB or the courts to equalize assessments . . . Assuming arguendo that § 194.032(11) creates an equalization or equal protection cause of action in favor . . . Reid, 396 So.2d 1182 (Fla. 4th DCA 1981); § 194.032(11) Florida Statutes (1981). . . .

F. REDFORD, Jr. G. B. B. v. DEPARTMENT OF REVENUE,, 478 So. 2d 808 (Fla. 1985)

. . . position and forwarded the corrected assessment rolls to the board for hearings in accordance with section 194.032 . . . requested that the appraiser appeal the board’s decisions in accordance with sections 193.122(2) and 194.032 . . . Under section 194.032(l)(c), the board may hear appeals from taxpayers on exemptions which the appraiser . . . The procedures set forth in section 194.032 contemplate that there will be adversary parties before the . . . Petitioners urge that the department had no authority to bring this action under sections 194.032(6) . . .

B. BYSTROM, v. UNION LAND INVESTMENTS, INC., 477 So. 2d 585 (Fla. Dist. Ct. App. 1985)

. . . Section 194.032(6)(c), Florida Statutes (1981) provides: “The circuit court proceeding shall be de novo . . . Blake, 416 So.2d 2 (Fla. 3d DCA 1982); § 194.032(6)(c), Fla.Stat. (1981). . . . The Property Appraiser filed an action pursuant to Section 194.032(6)(a) 1. and 2., Florida Statutes . . .

MILLER, v. C. NOLTE,, 453 So. 2d 397 (Fla. 1984)

. . . appraisal adjustment board had failed to timely perform a duty it owed to the taxpayer under section 194.032 . . . [T]he legislature made it clear in section 194.032 that the taxpayer is entitled to notification of the . . . When the taxpayer has not been provided with a written decision of the board complying with section 194.032 . . .

B. BYSTROM, v. FLORIDA ROCK INDUSTRIES, INC., 452 So. 2d 1053 (Fla. Dist. Ct. App. 1984)

. . . and (4), Florida Statutes (1981) as requiring that the PAAB conduct all hearings required by Section 194.032 . . . property appraisal adjustment board shall certify each assessment roll after all hearings required by s. 194.032 . . . collector even though there are parcels subject to judicial or administrative review pursuant to paragraph 194.032 . . .

TAX ADJUSTMENT EXPERTS OF FLORIDA, INC. v. BRINKER,, 12 Fla. Supp. 2d 34 (Fla. Cir. Ct. 1984)

. . . The relevant statute, Section 194.032(2), Florida Statutes, requires the Clerk of the Board of County . . . The Court therefore considers Section 194.032(2), Florida Statutes, to require the Defendants to provide . . . Since these records fall within the provisions of Section 194.032, F.S., they should have been provided . . .

E. REDFORD, Jr. G. B. B. v. STATE DEPARTMENT OF REVENUE,, 452 So. 2d 961 (Fla. Dist. Ct. App. 1984)

. . . . §§ 194.032 & 196.194, Fla. Stat. (1977). . . .

GREENS OF INVERRARY CONDOMINIUM ASSOCIATION PHASE I, INC. v. JOHNSON,, 445 So. 2d 1096 (Fla. Dist. Ct. App. 1984)

. . . 194.011, Florida Statutes (1981)) or at a hearing before the Property Appraisal Adjustment Board (Section 194.032 . . .

MILLER, v. C. NOLTE,, 427 So. 2d 248 (Fla. Dist. Ct. App. 1983)

. . . Section 194.032(5), Florida Statutes (1981), requires that “[t]he decision of the board shall contain . . .

STATE DEPARTMENT OF REVENUE, v. MARKHAM,, 426 So. 2d 555 (Fla. Dist. Ct. App. 1982)

. . . before the Board could be considered an impediment rather than as an avenue of relief, and section 194.032 . . .

MUSS d b a a v. A. H. BLAKE, L., 416 So. 2d 2 (Fla. Dist. Ct. App. 1982)

. . . The Property Appraiser, as the initiator of the de novo proceeding in the Circuit Court, see Section 194.032 . . .

ST. JOE PAPER COMPANY B. v. METROPOLITAN DADE COUNTY, a A. H. B. W. Jr. L., 418 So. 2d 1013 (Fla. Dist. Ct. App. 1982)

. . . alter the circuit court’s jurisdiction in this respect, but actually affirms it by providing in section 194.032 . . . Secs. 194.032(3) and 194.171, Fla.Stat. (1979); Bystrom v. . . . Strickland, which construed Chapter 194 prior to the 1974 amendment which added the language in section 194.032 . . .

A. H. BLAKE, L. v. OCEANCOAST CORPORATION d b a a, 417 So. 2d 1002 (Fla. Dist. Ct. App. 1982)

. . . Property Appraisal Adjustment Board, supra, involved a Property Appraiser’s action under Section 194.032 . . .

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

. . . heard at the administrative level of the Board without undertaking, as he initially might, see Sections 194.032 . . . again, the variance from the property appraiser’s assessed value is within the parameters of Section 194.032 . . . appraiser may not counterclaim in the taxpayer’s action unless the threshold percentages of Section 194.032 . . . See § 194.032(6)(a)2 (allowing the appraiser to bring an action only where the Board has reduced the . . . Revenue, challenged the Board’s reduced valuation by filing suit in the circuit court pursuant to Section 194.032 . . . Section 194.032(6)(c), Florida Statutes (1977) places the burden of proof upon the initiator of the action . . . As previously observed, the burden of proof is upon the party initiating the action. § 194.032(6)(c), . . . final judgment appealed from is reversed and remanded for proceedings not inconsistent herewith. . 194.032 . . . See §§ 194.032(3) and 194.-171, Fla.Stat. (1977). . . .

A. HIGGS, v. PROPERTY APPRAISAL ADJUSTMENT BOARD OF MONROE COUNTY,, 411 So. 2d 307 (Fla. Dist. Ct. App. 1982)

. . . This law suit was brought pursuant to Section 194.032(6)(a)(3), Florida Statutes (1977), which also provides . . . Section 194.032(6)(a)(3)(c), Florida Statutes (1977). . . . trial court denying the Property Appraiser in-junctive and other relief sought pursuant to Section 194.032 . . . the law or administrative rules in that the Board’s “written decisions” did not comply with Section 194.032 . . . Administrative Code Rule 12D-10.-03(5)(a) promulgated by the Department of Revenue to supplement Section 194.032 . . . See § 194.032(3), Fla.Stat. (1977). . . .

CAPE CAVE CORPORATION, a v. LOWE, L., 411 So. 2d 887 (Fla. Dist. Ct. App. 1982)

. . . his administrative remedies, as appellant did here, the PAAB hearing procedure is governed by Section 194.032 . . . manner provided by s. 194.171, whether or not he has initiated an action pursuant to this section.” § 194.032 . . . However, section 194.032 further provides that following the PAAB’s decision on a petition: “(6) Appeals . . . The PAAB argues that appellant was not required to await its decision, since section 194.032 authorizes . . . As mentioned above, the legislature made it clear in section 194.032 that the taxpayer is entitled to . . .

BATH CLUB, INC. v. DADE COUNTY, 394 So. 2d 110 (Fla. 1981)

. . . Lastly, the Club asserts that section 194.032(4), Florida Statutes (Supp. 1976), which allows the Board . . . Section 194.032(4) obviously provides taxpayers with procedural due process. . . . Wellington, E, F, K, L, H, J, M, & G, Condominium Ass’n, 361 So.2d 128 (Fla.1978). . § 194.032(6)(c), . . .

FREDERICKS, v. A. H. BLAKE,, 382 So. 2d 368 (Fla. Dist. Ct. App. 1980)

. . . tax rolls by the Department of Revenue and all tax complaint hearings to be held pursuant to Section 194.032 . . . then be entitled to a hearing before the Property Appraisal Adjustment Board as provided by Section 194.032 . . .

WILLIAMS, v. LAW, 368 So. 2d 1285 (Fla. 1979)

. . . Therefore, if the action filed by appellant pursuant to section 194.032(6) were an appellate proceeding . . . However, in light of the context within which the term “appeal” is used in sections 194.032(6)(a) and . . . In any case brought by the property appraiser pursuant to s. 194.032(6)(a) 1. or 2., the taxpayer shall . . . In any case brought by the property appraiser pursuant to subparagraph 194.032(6)(a) 3., [the property . . . This provision indicates that an action brought by the property appraiser pursuant to section 194.032 . . .

W. MIKOS, v. PROPERTY APPRAISAL ADJUSTMENT BOARD OF SARASOTA COUNTY,, 365 So. 2d 757 (Fla. Dist. Ct. App. 1978)

. . . Pursuant to the provisions of Section 194.032(6)(a)(3), Florida Statutes (1977) the appellant notified . . . Pursuant to Section 194.032(3), the DOR requested the written transcript of the hearings conducted by . . . We point out, however, that prior to the 1976 amendment of Section 194.032(6) (Ch. 76-234, Laws of Florida . . . Section 194.032(6)(a)(3), Florida Statutes (1977). . . .

PROPERTY APPRAISAL ADJUSTMENT BOARD OF SARASOTA COUNTY, a v. FLORIDA DEPARTMENT OF REVENUE, a, 349 So. 2d 804 (Fla. Dist. Ct. App. 1977)

. . . Upon the assertion of the Sarasota County Property Appraiser pursuant to Section 194.032(6)(a)3, Florida . . .

A. H. BLAKE, v. R. M. S. HOLDING CORP. a, 341 So. 2d 795 (Fla. Dist. Ct. App. 1977)

. . . See sections 193.461(2), 194.011(3), 194.032, and 194.042 Florida Statutes (1973). . . .

SPOONER, v. O D. ASKEW, O D. ASKEW, v. M. OWENBY,, 345 So. 2d 1055 (Fla. 1976)

. . . On October 30, 1973, pursuant to Section 194.032, Florida Statutes (1973), the Gadsden County Board of . . .

BAILEY, v. PLAZA HOTEL CORPORATION, a, 335 So. 2d 16 (Fla. Dist. Ct. App. 1976)

. . . (See F.S. 194.032) We do not here consider the merits of appellee’s case. . . .

J. HORNE, Jr. v. MARKHAM,, 288 So. 2d 196 (Fla. 1973)

. . . Also, Sections 194.032(3) and 196.151, Florida Statutes, accord Plaintiff the right to be accompanied . . .