Chapter 195 Property Assessment Administration And Finance
- 195.0011 Short title.
Chapter 195 shall be known as the "Property Assessment Administration and Finance Law." History.--s. 1, ch. 73-172. ...
- 195.0012 Legislative intent.
It is declared to be the legislative purpose and intent in this entire chapter to recognize and fulfill the state's responsibility to secure a just...
- 195.002 Supervision by Department of Revenue.
(1) 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...
- 195.022 Forms to be prescribed by Department of Revenue.
The Department of Revenue shall prescribe all forms to be used by property appraisers, tax collectors, clerks of the circuit court, and value adjustment boards...
- 195.027 Rules and regulations.
(1) The Department of Revenue shall prescribe reasonable rules and regulations for the assessing and collecting of taxes, and such rules and regulations shall be followed...
- 195.032 Establishment of standards of value.
In furtherance of the requirement set out in s. 195.002, the Department of Revenue shall establish and promulgate standard measures of value not inconsistent with...
- 195.052 Research and tabulation of data.
The department shall conduct constant research and maintain accurate tabulations of data and conditions existing as to ad valorem taxation, shall annually publish such data...
- 195.062 Manual of instructions.
(1) The department shall prepare and maintain a current manual of instructions for property appraisers and other officials connected with the administration of property taxes. This...
- 195.072 Cooperation of other agencies of state government.
The several departments and agencies of state government are hereby authorized and directed to render such necessary aid and assistance to the Department of Revenue...
- 195.073 Classification of property.
All items required by law to be on the assessment rolls must receive a classification based upon the use of the property. The department shall...
- 195.084 Information exchange.
(1) The department shall promulgate rules and regulations for the exchange of information among the department, the property appraisers' offices, the tax collector, the Auditor General,...
- 195.087 Property appraisers and tax collectors to submit budgets to Department of Revenue.
(1)(a) On or before June 1 of each year, every property appraiser, regardless of the form of county government, shall submit to the Department of Revenue...
- 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...
- 195.095 Approved bidder list; standard contracts.
(1) The executive director or his or her designee shall accept applications from all persons and firms that desire to contract with property appraisers, tax collectors,...
- 195.096 Review of assessment rolls.
(1) The assessment rolls of each county shall be subject to review by the Department of Revenue. (2) The department shall conduct, no less frequently than once...
- 195.097 Postaudit notification of defects; supervision by the department.
(1)(a) Upon evaluation of any reviews, studies, or findings of the Department of Revenue, the executive director of the department shall issue a notice to any...
- 195.0985 Annual ratio studies; publication.
Annually, not later than 15 days following approval of the assessment roll for a county pursuant to s. 193.1142, the Department of Revenue shall publish...
- 195.099 Periodic review.
(1)(a) The department shall periodically review the assessments of new, rebuilt, and expanded business reported according to s. 193.077(3), to ensure parity of level of assessment...
- 195.0995 Use of sales transactions data; qualification; review.
(1) For each sales transaction disqualified by a property appraiser, the property appraiser shall document the reason for disqualification of the sale in a manner prescribed...
- 195.101 Withholding of state funds.
(1) The Department of Revenue is hereby directed to determine each year whether the several counties of this state are assessing the real and tangible personal...
- 195.207 Effect on levy of municipal taxes.
No municipal charter may prohibit or limit the authority of the governing body to levy ad valorem taxes or utility service taxes authorized under 1s....
