Florida Statutes

Fla. Stat. § 192.011 (2025)

All property to be assessed.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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192.011 All property to be assessed.—The property appraiser shall assess all property located within the county, except inventory, whether such property is taxable, wholly or partially exempt, or subject to classification reflecting a value less than its just value at its present highest and best use. Extension on the tax rolls shall be made according to regulation promulgated by the department in order properly to reflect the general law. Streets, roads, and highways which have been dedicated to or otherwise acquired by a municipality, a county, or a state agency may be assessed, but need not be.

History.—s. 1, ch. 4322, 1895; GS 428; s. 1, ch. 5596, 1907; RGS 694; CGL 893; ss. 1, 2, ch. 69-55; s. 2, ch. 70-243; s. 1, ch. 77-102; s. 3, ch. 81-308; s. 966, ch. 95-147.

Note.—Former s. 192.01.

Notes of Decisions

Cited in 12 cases (1 in the last 5 years), 1972–2021 · leading case: Prewitt Mgmt. Corp. v. Nikolits, 795 So. 2d 1001 (Fla. 4th DCA 2001).

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Prewitt Mgmt. Corp. v. Nikolits, 795 So. 2d 1001 (Fla. 4th DCA 2001). · cites it 2× “See § 192.011, Fla. Stat. (1997) (Extension on the tax rolls shall be made according to regulation promulgated by the department in order properly to reflect the general law.”

Davis v. MacEdonia Hous. Auth., 641 So. 2d 131 (Fla. 1st DCA 1994). · cites it 2× “" § 192.011, Fla. Stat. (1993). "Refund actions are not subject to the 60-day filing period prescribed for deficiency actions.”

Crane Rental of Orlando v. Hausman, 518 So. 2d 395 (Fla. 5th DCA 1987). · cites it 2× “Section 192.011, Florida Statutes, directs the county property appraiser to assess all property located in his county.”

Collier Cnty. v. State, 733 So. 2d 1012 (Fla. 1999). “Chapter 192 includes provisions requiring all property to be assessed, except inventories, see section 192.011, and, as pertinent here, provisions regarding the date that "[a]ll property shall be assessed according to its just value.”

Oyster Pointe Resort Condo. v. Nolte, 524 So. 2d 415 (Fla. 1988). · cites it 2× “037(2), the unit to be assessed is referred to as "fee time-share real property," defined in section 192.011(14), Florida Statutes (1982), as "the land and buildings and other improvements to land that are subject to time-share interests which are sold as a fee interest in real…”

Overstreet v. Sea Containers, Inc., 348 So. 2d 628 (Fla. 3d DCA 1977). · cites it 2× “The county was and is of the view that the general taxing statute, Section 192.011, Florida Statutes (1975), prevails, authorizing the ad valorem tax assessed on appellee's property.”

Gen. Am. Transp. Corp. v. Askew, 310 So. 2d 46 (Fla. 1st DCA 1975). · cites it 2× “We now wonder if Chapter 70-243 repeals the only authority *49 of the Department to levy taxes on any railroad property ? Section 192.011, F.S.1971 provides that the tax assessor shall assess all property located within his county (Ch.”

Gary W. Joiner, Successor to Mike Wells v. Pinellas Cnty., Florida (Fla. 2d DCA 2019). · cites it 3× “§ 192.011, Fla. Stat. (2014). Property "shall be assessed according to its situs," § 192.”

Barrow v. Comm'r, 45 T.C.M. 935 (Tax Ct. 1983). “It is respondent's position that the interest was effectively received by petitioner from the delinquent taxpayers against whom the tax was assessed and not as interest on an obligation of a State or political subdivision thereof.”

Bill Furst, etc. v. Susan K. DeFrances (Fla. 2021). “Stat. (2014). The law requires that this “just” valuation serves as the basis for the property taxes collected on all non-exempt properties.”

Camp v. Tax Assessor, 37 Fla. Supp. 42 (Fla. Cir. Ct., Escambia Cty. 1972). “(12) §192.011, Florida Statutes of 1969, provides that all real and personal property not expressly exempt from taxation shall be subject to taxation.”

— 192.011(14) — 1 case

Oyster Pointe Resort Condo. v. Nolte, 524 So. 2d 415 (Fla. 1988). “037(2), the unit to be assessed is referred to as "fee time-share real property," defined in section 192.011(14), Florida Statutes (1982), as "the land and buildings and other improvements to land that are subject to time-share interests which are sold as a fee interest in real…”

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