Florida Statute 192.042 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

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F.S. 192.042

192.042 Date of assessment.—All property shall be assessed according to its just value as follows:

(1) Real property, on January 1 of each year. Improvements or portions not substantially completed on January 1 shall have no value placed thereon. “Substantially completed” shall mean that the improvement or some self-sufficient unit within it can be used for the purpose for which it was constructed.

(2) Tangible personal property, on January 1, except construction work in progress shall have no value placed thereon until substantially completed as defined in s. 192.001(11)(d).

History.—s. 4, ch. 70-243; s. 57, ch. 80-274; s. 9, ch. 81-308; s. 5, ch. 2006-312.

F.S. 192.042 on Google Scholar

F.S. 192.042 on Casetext

Amendments to 192.042

Arrestable Offenses / Crimes under Fla. Stat. 192.042

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 192.042.

Annotations, Discussions, Cases:

Cases Citing Statute 192.042

Total Results: 20

ROBERT FREHLING v. PEDRO J. GARCIA, etc.

Court: District Court of Appeal of Florida | Date Filed: 2023-10-04

Snippet: with an effective date of January 1, 2021. See § 192.042(1), Fla. Stat. (2023). 8 Although the implementing

Bill Furst, etc. v. Susan K. DeFrances

Court: Supreme Court of Florida | Date Filed: 2021-09-02

Snippet: Florida, ad valorem taxes are assessed annually. § 192.042, Fla. Stat. (2020).

Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corporation

Court: District Court of Appeal of Florida | Date Filed: 2019-07-08

Snippet: exemption applies. Art. VII, § 4, Fla. Const.; §§ 192.042, 196.001(1), Fla. Stat.; see also Sowell v. Panama

Dan Sowell, etc. v. Panama Commons L.P.

Court: Supreme Court of Florida | Date Filed: 2016-06-02

Citation: 192 So. 3d 27, 41 Fla. L. Weekly Supp. 249, 2016 WL 3090403, 2016 Fla. LEXIS 1149

Snippet: section 192.042, Florida Statutes (2013); however, that section is inapplicable here. Section 192.042 simply

Marshall Stranburg, in his official etc. v. Panama Commons L.P.

Court: District Court of Appeal of Florida | Date Filed: 2015-04-07

Citation: 160 So. 3d 160

Snippet: determined on January 1 of each year under section 192.042, Florida Statutes. Dade Cnty. Taxing Auths. v.

Garcia v. Andonie

Court: Supreme Court of Florida | Date Filed: 2012-10-04

Citation: 101 So. 3d 339, 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923

Snippet: any change in the factual circumstances. See §§ 192.042, 193.155, 196.011, 196.031, Fla. Stat. (2006).

Orange County Property Appraiser v. Sommers

Court: District Court of Appeal of Florida | Date Filed: 2012-04-20

Citation: 84 So. 3d 1277, 2012 WL 1365061, 2012 Fla. App. LEXIS 6191

Snippet: its just value on January 1 of each year. See § 192.042(1), Fla. Stat. Homestead property is treated somewhat

Ago

Court: Florida Attorney General Reports | Date Filed: 2009-09-29

Snippet: all property located within the county. Section 192.042(1), Florida Statues, provides that real property

Ago

Court: Florida Attorney General Reports | Date Filed: 2008-09-24

Snippet: exemption in s. 196.1978, Fla. Stat.). 6 Section 192.042(1), Fla. Stat. 7 See ss. 196.012(1), 196.192, and

Wellington Realty v. Colorall Technologies

Court: District Court of Appeal of Florida | Date Filed: 2007-02-21

Citation: 951 So. 2d 921, 2007 WL 518354

Snippet: be "inconsistent and illogical." Id. (citing § 192.042(1), Fla. Stat. (1983)).[1] Unlike Handelsman, the

Klein v. Robbins

Court: District Court of Appeal of Florida | Date Filed: 2007-01-17

Citation: 947 So. 2d 623, 2007 WL 101991

Snippet: the status of the home in relation to section 192.042(1), Florida Statutes (2001), which provides: "Improvements

Ago

Court: Florida Attorney General Reports | Date Filed: 2006-08-03

Snippet: purposes for the tax year pursuant to section 192.042, Florida Statutes.3 Section196.295, Florida Statutes

Klein v. Robbins

Court: Supreme Court of Florida | Date Filed: 2006-07-06

Citation: 934 So. 2d 1294, 31 Fla. L. Weekly Supp. 517, 2006 Fla. LEXIS 1473, 2006 WL 1837916

Snippet: DCA 2003) (declaring unconstitutional section 192.042, Florida Statutes (1997)), rev’d, 914 So.2d 925

Sunset Harbour Condo. Ass'n v. Robbins

Court: Supreme Court of Florida | Date Filed: 2005-11-03

Citation: 914 So. 2d 925, 2005 WL 1577040

Snippet: declaring section 192.042, Florida Statutes (1997), unconstitutional.[1] Section 192.042 requires property

Parrish v. Pier Club Apartments, LLC

Court: District Court of Appeal of Florida | Date Filed: 2005-04-20

Citation: 900 So. 2d 683, 2005 WL 902115

Snippet: its just value" on January 1st of each year. § 192.042(1), *685 Fla. Stat. Third, "[e]very person or organization

Gilreath v. Westgate Daytona, Ltd.

Court: District Court of Appeal of Florida | Date Filed: 2004-04-02

Citation: 871 So. 2d 961, 2004 Fla. App. LEXIS 4335, 2004 WL 689285

Snippet: must be made as of January 1 pursuant to section 192.042(1), Florida Statutes,[4] the units were improperly

Sunset Harbour North Condominium Ass'n v. Robbins

Court: District Court of Appeal of Florida | Date Filed: 2003-02-26

Citation: 837 So. 2d 1181, 2003 Fla. App. LEXIS 2170

Snippet: 000,000.00, arguing that, pursuant to Section 192.042, Florida Statutes, it should have received a zero

SUNSET HARBOUR NO. CONDO. ASS'N v. Robbins

Court: District Court of Appeal of Florida | Date Filed: 2003-02-26

Citation: 837 So. 2d 1181

Snippet: 000,000.00, arguing that, pursuant to Section 192.042, Florida Statutes, it should have received a zero

Palm Beach Community Church v. Nikolits

Court: District Court of Appeal of Florida | Date Filed: 2003-02-05

Citation: 835 So. 2d 1274, 2003 Fla. App. LEXIS 1138, 2003 WL 245004

Snippet: taxable status of the property was determined, § 192.042, Fla. Stat. (2000), the eleven acres was under

Fuchs v. Robbins

Court: Supreme Court of Florida | Date Filed: 2002-04-04

Citation: 818 So. 2d 460, 2002 WL 500138

Snippet: The Third District additionally declared section 192.042, Florida Statutes (1993) (the "substantial completion"