Florida Statute 195.092 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 195
PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE

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195.092 Authority to bring and maintain suits.—

(1) The Department of Revenue shall have authority to bring and maintain such actions at law or in equity by mandamus or injunction, or otherwise, to enforce the performance of any duties of any officer or official performing duties with relation to the execution of the tax laws of the state, or to enforce obedience to any lawful order, rule, regulation, or decision of the Department of Revenue lawfully made under the authority of these tax laws. Venue for such actions shall be in the county in which the official duties of the property appraiser are to be performed.

(2) The property appraiser or any taxing authority shall have the authority to bring and maintain such actions as may be necessary to contest the validity of any rule, regulation, order, directive, or determination of any agency of the state, including, but not limited to, disapproval of all or any part of an assessment roll or a determination of assessment levels. The defendant in such actions shall be the agency head, and service of process shall be on such person or, when the head of the agency is a collegial body, its executive director, if there be one. Such action shall be brought within 60 days of the date the rule, regulation, order, directive, or determination becomes effective. Venue for such actions shall be in Leon County. The circuit court judge, upon proper motion, may agree to hear the case in the county where the property is located if trial in Leon County would result in substantial expense and inconvenience to the necessary participants. Appeal shall be to the First District Court of Appeal.

(3) No action shall be instituted to compel reappraisal of property or adjustment of the tax rolls unless the executive director has first met or in good faith has attempted to meet in conference with the affected property appraiser and has been unable to resolve differences or obtain acceptable written assurance of the implementation of a plan to ensure compliance with general law and the constitutional requirement of just value.

(4) In any action instituted against a property appraiser to compel the performance of his or her official duties, the court may order the implementation of a plan of reappraisal to be completed within a prescribed period of time. To implement its decision, the court shall have the power to:

(a) Enter such orders as are necessary to ensure that assessments shall be uniform, equitable, at just value, and otherwise in compliance with law.

(b) Maintain jurisdiction until such time as all of the requirements of the court as expressed in its order have been met.

(5) Chapter 120 shall not apply to this section.

History.—s. 55, ch. 20722, 1941; ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 44, ch. 70-243; s. 6, ch. 80-274; s. 987, ch. 95-147.

Note.—Former ss. 196.16, 195.041.

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Amendments to 195.092

Annotations, Discussions, Cases:

Cases Citing Statute 195.092

Total Results: 10 | Sort by: Relevance | Newest First

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Dep't of Revenue of State v. Markham, 396 So. 2d 1120 (Fla. 1981).

Cited 23 times | Published | Supreme Court of Florida

...urt with directions to dismiss the complaint. It is so ordered. SUNDBERG, C.J., and OVERTON, ALDERMAN and McDONALD, JJ., concur. ADKINS and BOYD, JJ., dissent. NOTES [1] We make no comment on the applicability to a suit such as this of newly-enacted section 195.092(2)....

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Dist. Sch. Bd. of Lee Cnty. v. Askew, 278 So. 2d 272 (Fla. 1973).

Cited 15 times | Published | Supreme Court of Florida

...by the reviewing body. The proper method for challenging the validity of an assessment is through the circuit court (Fla. Stat. § 194.171, F.S.A.), and the State has the power, through the Department of Revenue, to bring such an action. Fla. Stat. § 195.092, F.S.A....

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Crossings at Fleming Island Cmty. Dev. Dist. v. Echeverri, 991 So. 2d 793 (Fla. 2008).

Cited 11 times | Published | Supreme Court of Florida | 33 Fla. L. Weekly Supp. 445, 2008 Fla. LEXIS 1222, 2008 WL 2609005

...venue regulations governing the taxability of household goods, they clearly lacked standing for declaratory relief in their governmental capacities. Id. at 1121 (footnote omitted). While Markham was pending before this Court, the Legislature amended section 195.092, Florida Statutes, which previously allowed the DOR to file suit against any public official charged with executing Florida's tax laws, to provide: The property appraiser or any taxing authority shall have the authority to bring and m...

...[7] The provisions governing appeals of the board's decisions were moved to their own statute, section 194.036, Florida Statutes, in 1983. Except for minor editorial changes, the conditions for appealing the board's decisions remain unchanged. [8] The Court did not address newly enacted section 195.092(2), Florida Statutes (Supp....

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State, Dept. of Revenue v. Markham, 426 So. 2d 555 (Fla. 4th DCA 1982).

Cited 3 times | Published | Florida 4th District Court of Appeal

...He further alleged that it would take him until April 1, 1981, to complete the reassessed roll required by the directive; and he prayed for that relief. The final judgment, which gave the property appraiser until February 1, 1981, to complete the roll, was not entered until July 22, 1980. By then, the legislature had added section 195.092(2), Florida Statutes (Supp....

...Second, our conclusion finds support in two other statutes enacted in 1980. Section 193.114(7), Florida Statutes (Supp. 1980), says: Approval or disapproval of all or any part of a roll shall not be deemed to be final until the procedures instituted under s. 195.092 have been exhausted. The other, section 195.092(2), Florida Statutes (Supp....

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Sowell v. State, 136 So. 3d 1285 (Fla. 1st DCA 2014).

Cited 1 times | Published | Florida 1st District Court of Appeal | 2014 Fla. App. LEXIS 7050, 2014 WL 1882209

approval of interim assessment rolls). See also § 195.092(5) (concerning the authority of DOR and property

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In Re Court Divisions, 648 So. 2d 761 (Fla. 1st DCA 1994).

Published | Florida 1st District Court of Appeal

...rida Interlocal Co-operation Act) (i) Section 193.1145(2) (Actions against the Department of Revenue to contest the disapproval of any or all parts of an assessment roll) *762 (j) Section 194.181(5) (Constitutional challenges to tax assessments) (k) Section 195.092(2) (Suit by property appraiser or taxing authority to contest validity of any rule, regulation, directive, or determination of any agency of the state disapproving any or all of an assessment roll or determination of assessment levels...

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The Sch. Dist. of Escambia Cnty., Florida v. Santa Rosa Dunes Owners Ass'n, Inc., 274 So. 3d 492 (Fla. Dist. Ct. App. 2019).

Published | District Court of Appeal of Florida

administrative rule), superseded by statute, § 195.092(2), Fla. Stat. (1980), as recognized in Crossings

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Redford v. State, Dep't of Revenue, 452 So. 2d 961 (Fla. Dist. Ct. App. 1984).

Published | District Court of Appeal of Florida | 1984 Fla. App. LEXIS 13592

by the parameters of authority conferred by section 195.092 which provides: Authority to bring and maintain

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Redford v. Dep't of Revenue, 478 So. 2d 808 (Fla. 1985).

Published | Supreme Court of Florida | 10 Fla. L. Weekly 448, 1985 Fla. LEXIS 1455

department then brought this action under section 195.092 in circuit court against the appraiser and

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Florida Dep't of Revenue v. Ford, 417 So. 2d 1109 (Fla. Dist. Ct. App. 1982).

Published | District Court of Appeal of Florida | 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834

Department of Revenue is also authorized by section 195.092 to bring actions “to enforce the performance

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