Florida Statute 192.011 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

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F.S. 192.011

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.

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Amendments to 192.011

Annotations, Discussions, Cases:

Cases Citing Statute 192.011

Total Results: 13

Collier County v. State

733 So. 2d 1012, 1999 WL 278107

Supreme Court of Florida | Filed: May 6, 1999 | Docket: 360594

Cited 18 times | Published

property to be assessed, except inventories, see section 192.011, and, as pertinent here, provisions regarding

Prewitt Management Corp. v. Nikolits

795 So. 2d 1001, 2001 WL 914104

District Court of Appeal of Florida | Filed: Aug 15, 2001 | Docket: 1673127

Cited 11 times | Published

AO) which he claims that he must follow. See § 192.011, Fla. Stat. (1997) (Extension on the tax rolls

Davis v. MacEdonia Housing Authority

641 So. 2d 131, 1994 WL 284111

District Court of Appeal of Florida | Filed: Jun 29, 1994 | Docket: 1648423

Cited 7 times | Published

is taxable, [or] wholly or partially exempt." § 192.011, Fla. Stat. (1993). "Refund actions are not subject

Oyster Pointe Resort Condo. v. Nolte

524 So. 2d 415

Supreme Court of Florida | Filed: Mar 31, 1988 | Docket: 1701555

Cited 5 times | Published

"fee time-share real property," defined in section 192.011(14), Florida Statutes (1982), as "the land

Overstreet v. Sea Containers, Inc.

348 So. 2d 628

District Court of Appeal of Florida | Filed: Jul 19, 1977 | Docket: 1760642

Cited 3 times | Published

the view that the general taxing statute, Section 192.011, Florida Statutes (1975), prevails, authorizing

CRANE RENTAL OF ORLANDO v. Hausman

518 So. 2d 395, 13 Fla. L. Weekly 125, 1987 Fla. App. LEXIS 11816, 1987 WL 29156

District Court of Appeal of Florida | Filed: Dec 31, 1987 | Docket: 1778153

Cited 1 times | Published

taxes on certain tangible personal property. Section 192.011, Florida Statutes, directs the county property

GARY W. JOINER, SUCCESSOR TO MIKE WELLS v. PINELLAS COUNTY, FLORIDA

District Court of Appeal of Florida | Filed: Sep 25, 2019 | Docket: 16243974

Published

located within the county" is to be assessed. § 192.011, Fla. Stat. (2014). Property "shall be assessed

GARY W. JOINER, SUCCESSOR TO MIKE WELLS v. PINELLAS COUNTY, FLORIDA

District Court of Appeal of Florida | Filed: May 3, 2019 | Docket: 15048697

Published

located within the county" is to be assessed. § 192.011, Fla. Stat. (2014). Property "shall be assessed

Ago

Florida Attorney General Reports | Filed: Nov 24, 2009 | Docket: 3257062

Published

seeks an increase or decrease in valuation. Section 192.011, Florida Statutes, requires the property appraiser

Ago

Florida Attorney General Reports | Filed: Sep 29, 2009 | Docket: 3258545

Published

taxes for the Wedge property will be affected. Section 192.011, requires the property appraiser to assess

Ago

Florida Attorney General Reports | Filed: Jul 16, 1980 | Docket: 3257974

Published

question you have raised in the instant inquiry. Section 192.011, F. S., provides that the property appraiser

Ago

Florida Attorney General Reports | Filed: Dec 22, 1975 | Docket: 3258883

Published

state agency need not, but may be listed." Section 192.011, F.S., requires the property appraiser to assess

General American Transportation Corp. v. Askew

310 So. 2d 46, 1975 Fla. App. LEXIS 13954

District Court of Appeal of Florida | Filed: Mar 19, 1975 | Docket: 64545248

Published

Department to levy taxes on any railroad property ? Section 192.011, F.S.1971 provides that the tax assessor shall