§ 195.032, Fla. Stat. · Chapter 195. PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE
Establishment of standards of value.
Text — 2026 Florida Statutes
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 those standards provided by law, to be used by property appraisers in all counties, including taxing districts, to aid and assist them in arriving at assessments of all property. The standard measures of value shall provide guidelines for the valuation of property and methods for property appraisers to employ in arriving at the just valuation of particular types of property consistent with ss. 193.011 and 193.461. The standard measures of value shall assist the property appraiser in the valuation of property and be deemed prima facie correct, but shall not be deemed to establish the just value of any property. However, the presumption of correctness accorded an assessment made by a property appraiser shall not be impugned merely because the standard measures of value do not establish the just value of any property.
Notes and commentary — not statutory text
History
s. 38, ch. 70-243; s. 12, ch. 76-133; s. 9, ch. 76-234; s. 62, ch. 82-226.
Source of truth
- Edition
- 2026 Florida Statutes
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0195/0195.html
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This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
The Florida Statutes
- § 193.011, Fla. Stat.Factors to consider in deriving just valuation.Printed as ss. 193.011 and 193.461
- § 193.461, Fla. Stat.Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters.Printed as ss. 193.011 and 193.461
- § 195.002, Fla. Stat.Supervision by Department of Revenue.Printed as s. 195.002
Cited by 1 provision
Provisions in this library whose text cites § 195.032, Fla. Stat.. Each shows the citation as that text prints it.
The Florida Statutes
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