Florida Statutes

Title XIV Taxation And Finance

Chapter 194 Administrative And Judicial Review Of Property Taxes

Part I - Administrative Review (ss. 194.011-194.037)

• §194.011   Assessment notice; objections to assessments.
  (1)  Each taxpayer whose property is subject to real or tangible personal ad valorem taxes shall be notified of the assessment of each taxable item of...
• §194.013   Filing fees for petitions; disposition; waiver.
  (1)  If so required by resolution of the value adjustment board, a petition filed pursuant to s. 194.011 shall be accompanied by a filing fee to...
• §194.015   Value adjustment board.
  There is hereby created a value adjustment board for each county, which shall consist of three members of the governing body of the county as...
• §194.032   Hearing purposes; timetable.
  (1)(a)  The value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in...
• §194.034   Hearing procedures; rules.
  (1)(a)  Petitioners before the board may be represented by an attorney or agent and present testimony and other evidence. The property appraiser or his or her...
• §194.035   Special magistrates; property evaluators.
  (1)  In counties having a population of more than 75,000, the board shall appoint special magistrates for the purpose of taking testimony and making recommendations to...
• §194.036   Appeals.
  Appeals of the decisions of the board shall be as follows: (1)  If the property appraiser disagrees with the decision of the board, he or she...
• §194.037   Disclosure of tax impact.
  (1)  After hearing all petitions, complaints, appeals, and disputes, the clerk shall make public notice of the findings and results of the board in at least...

Part II - Judicial Review (ss. 194.171-194.231)

• §194.171   Circuit court to have original jurisdiction in tax cases.
  (1)  The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is located,...
• §194.181   Parties to a tax suit.
  (1)  The plaintiff in any tax suit shall be: (a)  The taxpayer or other person contesting the assessment of any tax, the payment of which he or...
• §194.192   Costs; interest on unpaid taxes; penalty.
  (1)  In any suit involving the assessment or collection of any tax, the court shall assess all costs. (2)  If the court finds that the amount of...
• §194.211   Injunction against tax sales.
  In any tax suit, the court may issue injunctions to restrain the sale of real or personal property for any tax which shall appear to...
• §194.231   Parties in suits relating to distribution, etc., of funds to counties, etc.
  (1)  No court shall hereafter enter any interlocutory or final order, decree, or judgment in any case involving the validity or constitutionality of any law relating...

Part III - Assessment: Presumption Of Correctness (s. 194.301)

• §194.301   Presumption of correctness.
  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...