CopyCited 15 times | Published | Supreme Court of Florida
...lsom v. Bank of Greenwood,
97 Fla. 426,
120 So. 317, p. 318 (1929). In Burns v. Butscher, supra , we recognized that the Court has the power and authority to control the manner in which the duties of the tax assessors are performed. Under Fla. Stat. §
195.032, F.S.A., the Department of Revenue is authorized to establish standard measures of value to be used by the tax assessors, and the statute further provides that these standards shall be deemed prima facie to be measures of just valuation....
CopyCited 9 times | Published | Supreme Court of Florida
...to be measures of just valuation, an assessor can refuse to follow the standards, but only if he can overcome the presumption of validity by a preponderance of the evidence. Fla. Stat. § 192.31(1) (1967); Fla. Stat. § 195.021(1) (1969); Fla. Stat. § 195.032 (effective 1971)....
CopyCited 5 times | Published | Florida 5th District Court of Appeal
...Brown,
223 So.2d 311 (Fla. 1969); Exchange Realty Corp. v. Hillsborough County,
272 So.2d 534 (Fla. 2d DCA 1972); Calder Race Course, Inc. v. Overstreet,
363 So.2d 631 (Fla. 3d DCA 1978). [3] The Department of Revenue had not issued guidelines pursuant to sections
195.032 and
195.062(1), Florida Statutes (1981), on how property sold pursuant to an agreement for deed should be valued, although it had unadopted one that advised the use of an appraisal method similar to the one employed by the taxpayer. Since the guidelines were not formally issued pursuant to Chapter 120, they did not create a presumption of correctness which the property appraiser would have to overcome pursuant to section
195.032, Florida Statutes (1981)....
CopyPublished | District Court of Appeal of Florida | 1976 Fla. App. LEXIS 15176
...e valued accordingly to its just valuation, as required by the constitution. It shall also have supervision over tax collection and all other aspects of the administration of such taxes.” In furtherance of supervision by the Department of Revenue, §
195.032 provides as follows: “Establishment of standards of value.— In furtherance of the requirement set out in §
195.002, the department of revenue shall establish and promulgate standard measures of value not inconsistent with those standa...
...Joe's Witness Robertson 2,960,366.00 1973 Appellee's Assessment $4,955,335.00 Appellee's Witness Boyd 8,511,779.26 Appellee's Witness Merriam 8,076,651.00 St. Joe's Witness Sizemore 4,504,021.00 St. Joe's Witness Robertson 3,952,292.00 The tax assessor failed to meet the burden of proof imposed upon him by the above quoted § 195.032, Florida Statutes 1971, in that having declined to follow and apply the standard measures of value established by the Department of Revenue, he failed to overcome by a preponderance of the evidence the presumption that an appraisal through...
CopyAgo (Fla. Att'y Gen. 1976).
Published | Florida Attorney General Reports
...If the answer to any of the foregoing questions is yes, must such rules be published and indexed in the Florida Administrative Code? SUMMARY: A standard assessment procedure prescribed pursuant to s.
195.027 , F. S., a standard measure of value promulgated pursuant to ss.
195.002 and
195.032 , F....
...ng of taxes. Section
195.002 , F. S., provides that the Department of Revenue shall have general supervision of the assessment and valuation of property so that all property will be placed on the tax rolls and valued according to its just valuation. Section
195.032 , F....
...S., is unequivocally expressed in s.
120.52 (14). See AGO 075-12. Thus, in view of the above, the inescapable conclusion is that a standard assessment procedure prescribed pursuant to s.
195.027 , F. S., and a standard measure of value promulgated pursuant to ss.
195.002 and
195.032 , F....
...t of general applicability. In view of the affirmative answers to your questions concerning whether or not a standard assessment procedure prescribed pursuant to s.
195.027 , F. S., a standard measure of value promulgated pursuant to ss.
195.002 and
195.032 , F....
