Florida/Georgia Personal Injury & Workers Compensation

...The property appraiser's assessment is presumed correct, but such presumption is lost where the taxpayer demonstrates by a preponderance of the evidence that the property appraiser "has failed to consider properly" the section 193.011 factors. See § 194.301, Fla....

...[3] Thus, we conclude *92 that the Fifth District Court of Appeal erred in finding that Mazourek's assessment of Wal-Mart's personalty lost its presumption of correctness on account of Mazourek's inclusion of sales tax paid. We next consider whether Mazourek properly considered the section 193.011 factors. See § 194.301, Fla.Stat....

...On the basis of this record, we find that competent, substantial evidence supported the trial court's finding that Mazourek properly considered the section 193.011 factors. Morever, we find no error with the trial court's ratification of Mazourek's assessment of Wal-Mart's tangible personal property. See § 194.301, Fla....

...to property owners. The property owners may file a petition with the county value adjustment board (“VAB”) to contest the assessed value. The VAB makes a determination of whether the assessment of the individual property exceeds just value. See § 194.301(2)(a)....

...improper because the land is over-valued." (emphasis added)). Thus, a taxpayer may choose to attack one portion of his assessment, prove that that portion is improperly valued, and rebut the presumption that the total tax assessment is correct. See § 194.301, Fla....

...Following an unreported hearing, the trial judge entered an order that stated: Since the assessment was revised by the Value Adjustment Board, it can be inferred that it found Appraiser's initial assessment erroneous. Therefore, Appraiser comes into this trial without the presumption of correctness under Section 194.301, Florida Statutes regarding any proposed assessments....

...essment to $3,500,000.00. No documentation was presented at trial to establish that $3,500,000.00 was a just value for the Plaza. Appellants raise three issues, one of which is dispositive. Appellants contend that the trial court incorrectly applied section 194.301, Florida Statutes (2000)....

...For reasons of public policy, the presumption remains with the Property Appraiser and does not shift to the ruling of the Adjustment Board. Bystrom v. Equitable Life, 416 So.2d at 1146-47. Robbins, 589 So.2d at 461 (original emphasis). In 1997, the legislature enacted section 194.301, Florida Statutes: In any administrative or judicial action in which a taxpayer challenges an ad valorem tax assessment of value, the property appraiser's assessment shall be presumed correct....

...ements of s. 193.011. If the record lacks competent, substantial evidence meeting the just value criteria of s. 193.011, the matter shall be remanded to the property appraiser with appropriate directions from the Value Adjustment Board or the court. Section 194.301, Florida Statutes, essentially codified existing law, with one significant exception....

...Instead, the trial court found that "since the assessment was revised by the Value Adjustment Board it can be inferred that it found appraiser's initial assessment erroneous. Therefore, appraiser comes in to this trial without the presumption of correctness under section 194.301, Florida Statutes, regarding any proposed assessments." We hold that the trial court erred as a matter of law when it concluded that the Value Adjustment Board's revised assessment invalidated the presumption of correctness applicable to the property appraiser's assessment. The trial court's order improperly shifts the burden of proof from the taxpayer to the appraiser. We, therefore, reverse and remand this cause for a new trial for proceedings consistent with section 194.301, Florida Statutes (2000)....

...operty. We also find no error in the assessment itself. Wal-Mart has not established that the property appraiser failed to consider properly the criteria of section 193.011; therefore, the assessment was entitled to a presumption of correctness. See § 194.301, Fla.Stat....

...This issue presents a question of law that is reviewed de novo. See Paul v. Wells Fargo Bank, N.A., 68 So.3d 979, 986 (Fla. 2d DCA 2011) (“The determination of the correct legal standard to apply is a question of law that we review de novo.”). Section 194.301, Florida Statutes (2005), 1 provides the framework for the resolution of ad valorem tax challenges in Florida....

...If the presumption of correctness is lost, the taxpayer must prove by a preponderance of the evidence that the assessment is “in excess of just value.” If the presumption of correctness remains, the taxpayer’s burden of proof changes to the clear and convincing evidence standard. § 194.301....

...The court determined that the presumption of correctness was not lost and concluded that CVS did not meet its consequent burden of proving by clear and convincing evidence that the assessment was in excess of just value. Although the trial court analyzed the issues within the framework of section 194.301, CVS asserts that the court applied the *291 wrong legal standard by utilizing the common-law standard that section 194.301 was enacted to abrogate rather than the legal standard contained within the statute. The resolution of this issue requires an examination of the development of the framework for the resolution of ad valorem tax challenges under the common-law standard and section 194.301....

...Under this standard, the trial court would uphold the assessment as long as the assessment was “supported by any reasonable hypothesis of legality.” Schultz, 577 So.2d at 575 ; Blake, 447 So.2d at 1350 . In 1997, the Florida Legislature enacted section 194.301, specifying the taxpayer’s burden of proof in order to overcome the presumption of correctness applicable to the property appraiser’s tax assessment. See ch. 97-85, § 1, at 504, Laws of Fla. Section 194.301 also specified the taxpayer’s burden of proof in challenging the amount of the assessments, depending upon whether the property appraiser retained or lost the presumption of correctness....

...2d DCA 2001) (emphasis added) (citations omitted). And the supreme court thereafter approved this legal analysis from Todora thus espousing the “any-reasonable-hypothesis” standard. See Mazourek v. Wal-Mart Stores, Inc., 831 So.2d 85, 90-91 (Fla.2002). In 2009, the Florida Legislature enacted 194.3015, Fla. Stat. (2009), to redress the courts’ continued application of the “any-reasonable-hypothesis” standard in reviewing challenges to the property appraiser’s *292 assessments. See ch. 09-121, § 2, at 1528, Laws of Fla. Section 194.3015 provides as follows: (1) It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser’s assessment is not supported by any reasonable hypothesis of a legal assessment....

...1st DCA 1984) (concluding that it was not bound to follow a supreme court case based on legislation intended to supersede the case), approved, 487 So.2d 1047 (Fla.1986). In the final judgment, the trial court seemingly followed the framework set forth in section 194.301 and ultimately concluded that the presumption of correctness was not rebutted and that CVS did not meet its consequent burden of proving by clear and convincing evidence that the assessment was in excess of just value....

...hesis” standard in both determining whether the presumption of correctness remained and whether CVS met its corresponding burden of proving that the assessment was in excess of just value. This was error because that standard has been abrogated by section 194.301 as clarified by the legislature in section 194.3015. We therefore reverse and remand with directions for the trial court to re-evaluate the record evidence using only the legal standards set forth in section 194.301....

...At no point during the trial court’s application of any of these standards should it consider whether the assessment is within the range of reasonable appraisals or whether it is supported by any reasonable hypothesis of legality. Reversed and remanded. WALLACE and SLEET, JJ„ Concur. . Section 194.301 was amended in 2009 to change the burden of proof....

...The discussion in this opinion is limited to consideration of the situation in which a petition to the value adjustment board seeking review of the just valuation of homestead property has been timely filed by a taxpayer who is the current owner of the homestead property. Section 194.301 , Florida Statutes, establishes a presumption of correctness when a property appraiser proves by a preponderance of the evidence that the assessment was derived by complying with section 193.011 , Florida Statutes, any other applicabl...

...nt board or a court of the appropriateness of the appraisal methodology used in making the assessment. In an administrative or judicial action challenging an ad valorem tax assessment, the burden of proof is on the party initiating the challenge. 14 Section 194.301 (2), Florida Statutes, 15 further provides: "(a) If the challenge is to the assessed value of the property, the party initiating the challenge has the burden of proving by a preponderance of the evidence that the assessed value: 1....

...consider the decision of the value adjustment board in the county where the previous homestead was located on the issues pertaining to the previous homestead and on the amount of any assessment reduction for which the taxpayer qualifies." (e.s.) 14 Section 194.301 (2), Fla....

...complied with the final judgment’s directives. We hold that the circuit court did not lose jurisdiction after it remanded the case to the property appraiser for a reappraisal. Suromar retained the ability to challenge the reappraisal de novo under section 194.301, Florida Statutes (2002). Because it was not raised in this appeal, we do not address whether the assessment based on the reappraisal shall be entitled to the presumption of correctness described in section 194.301....

Section 194.301 provides that in proceedings before the VAB or the circuit court, the value of property must be determined by an appraisal methodology that complies with the criteria set forth in section 193.011 4 and with professionally accepted app...

...(d) If the challenge is to the classification or exemption status of the property, there is no presumption of correctness, and the party initiating the challenge has the burden of proving by a preponderance of the evidence that the classification or exempt status assigned to the property is incorrect. § 194.301, Fla....

...In rebuttal, Darden presented expert testimony that the Property Appraiser's methodology was not consistent with professionally accepted appraisal practices. Darden's expert suggested, inter alia, that the Property Appraiser had failed to sufficiently examine comparable sales when "looking to the market." Pursuant to section 194.301(2)(a), the Property Appraiser, as the party challenging the VAB assessment, had the burden of proving by a preponderance of the evidence that the VAB's assessed value did not represent the just value of Darden's TPP....

...However, because the Property Appraiser failed to present evidence that it calculated obsolescence in accordance with professionally accepted appraisal practices, we conclude that the Property Appraiser failed to meet its additional burden, set forth in section 194.301(2)(b), of showing that there was competent, substantial evidence in the record to support the trial court's valuation of Darden's TPP for 2013 and 2014....

...012013CA001001, 2016 WL 4366935 (Fla. 8th Cir. Ct. July 11, 2016) (finding that where property appraiser did not account for economic obsolescence in accordance with professionally accepted appraisal practices, property appraiser failed to meet its burden under section 194.301 ). *234 Section 194.301(2)(b) further provides that where the record lacks such evidence, the matter must be remanded to the Property Appraiser with appropriate directions....

...that its valuations comply with professionally accepted appraisal practices. Furthermore, we recognize, as did the parties below, that TPP appraisers must exercise their professional judgment and discretion throughout the appraisal process. However, section 194.301 reflects an effort by the Legislature to ensure that they exercise that professional judgment and discretion in accordance with professionally accepted appraisal practices....

Section 194.301 provides that in proceedings before the VAB or the circuit court, the value of property must be determined by an appraisal methodology that complies with the criteria set forth in section 193.011 4 and with professionally accepted app...

...(d) If the challenge is to the classification or exemption status of the property, there is no presumption of correctness, and the party initiating the challenge has the burden of proving by a preponderance of the evidence that the classification or exempt status assigned to the property is incorrect. § 194.301, Fla....

...In rebuttal, Darden presented expert testimony that the Property Appraiser's methodology was not consistent with professionally accepted appraisal practices. Darden's expert suggested, inter alia, that the Property Appraiser had failed to sufficiently examine comparable sales when "looking to the market." Pursuant to section 194.301(2)(a), the Property Appraiser, as the party challenging the VAB assessment, had the burden of proving by a preponderance of the evidence that the VAB's assessed value did not represent the just value of Darden's TPP....

...However, because the Property Appraiser failed to present evidence that it calculated obsolescence in accordance with professionally accepted appraisal practices, we conclude that the Property Appraiser failed to meet its additional burden, set forth in section 194.301(2)(b), of showing that there was competent, substantial evidence in the record to support the trial court's valuation of Darden's TPP for 2013 and 2014....

...012013CA001001, 2016 WL 4366935 (Fla. 8th Cir. Ct. July 11, 2016) (finding that where property appraiser did not account for economic obsolescence in accordance with professionally accepted appraisal practices, property appraiser failed to meet its burden under section 194.301 ). *234 Section 194.301(2)(b) further provides that where the record lacks such evidence, the matter must be remanded to the Property Appraiser with appropriate directions....

...that its valuations comply with professionally accepted appraisal practices. Furthermore, we recognize, as did the parties below, that TPP appraisers must exercise their professional judgment and discretion throughout the appraisal process. However, section 194.301 reflects an effort by the Legislature to ensure that they exercise that professional judgment and discretion in accordance with professionally accepted appraisal practices....

...court is de novo: “The circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action.” § 194.036(3), Fla. Stat. In circuit court proceedings, there is no presumption of correctness as to exemptions. § 194.301(2)(d), Fla. Stat....

...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....

...However, there is no legal requirement that the net sale proceeds of a sale constitutes the deciding factor. The statute requires that the property appraiser consider the factors listed in section 193.011, not necessarily that the property appraiser apply them. § 194.301, Fla....

...teria in section 193.011; or, (2) the assessment is arbitrarily based on appraisal practices which are different from the appraisal practices generally applied by the appraiser to comparable property within the same class and within the same county. § 194.301, Fla....

...ents exceeded just value; however, the trial court concluded that the record provided competent, substantial evidence to permit the court to establish the assessments, and therefore, the court established the assessments as it is authorized to do by section 194.301, Florida Statutes....

...ial court erred in finding that the property appraiser failed to properly consider the criteria under section 193.011, Florida Statutes; and (III) whether the trial court erred in establishing the assessment of the Portofino Condominiums pursuant to section 194.301, Florida Statutes....

...We affirm with respect to the second and third issues because the trial court properly determined that the property appraiser’s assessments exceeded just value and because competent, substantial evidence in the record supports the trial court’s establishment of the assessments. See § 194.301, Fla....

...thirty percent. Again, the evidence did not furnish the fact finder any basis for concluding that a thirty percent intangible factor should be applied to all the comparable sales for purposes of comparing them to GTE's Sarasota County access lines. Section 194.301, Florida Statutes (1999), provides that if in a judicial proceeding the property appraiser's assessment "is determined to be erroneous," the court can establish the assessment if the record contains competent, substantial evidence that cumulatively meets the valuation criteria set forth in section 193.011....

...he record or remand the matter to the property appraiser. We reverse and remand for that purpose. With that in mind, we consider GTE's assertion that the property appraiser failed to properly consider the criteria set forth in section 193.011. Under section 194.301, the property appraiser's assessment must be accorded a presumption of correctness unless the taxpayer proves by a preponderance of the evidence that the property appraiser did not consider properly the criteria in section 193.011....