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: Fla. Dist. Ct. App. | Date Filed: 2023-10-04T00:00:00-07:00

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: Fla. | Date Filed: 2021-09-02T00:53:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2019-07-08T00:53:00-07:00

Snippet: exemption applies. Art. VII, § 4, Fla. Const.; §§ 192.042, 196.001(1), Fla. Stat.; see also Sowell v. Panama…determined on January 1 of each year. See Section 192.042, Florida Statutes (1973). This is the date on which

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

Court: Fla. | Date Filed: 2016-06-02T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2015-04-07T00:00:00-07:00

Citation: 160 So. 3d 160

Snippet: determined on January 1 of each year under section 192.042, Florida Statutes. Dade Cnty. Taxing Auths. v. …ultimately on a single statutory subsection, section 192.042(1), 1 As a general rule, tax exemptions…2d 1202, 1204 (Fla. 1978) (relying on section 192.042[(1)], Florida Statutes); Page v. City of Fernandina

Garcia v. Andonie

Court: Fla. | Date Filed: 2012-10-04T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2012-04-20T00:00:00-07:00

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: Fla. Att'y Gen. | Date Filed: 2009-09-29T00:53:00-07:00

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

Ago

Court: Fla. Att'y Gen. | Date Filed: 2008-09-24T00:53:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2007-02-20T23:53:00-08:00

Citation: 951 So. 2d 921

Snippet: inconsistent and illogical." Id. (citing § 192.042(1), Fla. Stat. (1983)).[1] Unlike Handelsman, the…GUNTHER and HAZOURI, JJ., concur. NOTES [1] Section 192.042(1), Florida Statutes (1983), provided: Date of

Klein v. Robbins

Court: Fla. Dist. Ct. App. | Date Filed: 2007-01-16T23:53:00-08:00

Citation: 947 So. 2d 623

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

Ago

Court: Fla. Att'y Gen. | Date Filed: 2006-08-03T00:53:00-07:00

Snippet: purposes for the tax year pursuant to section 192.042, Florida Statutes.3 Section196.295, Florida Statutes…. denied,237 So. 2d 539 (Fla. 1970). 3 Section 192.042(1), Fla. Stat., states: "All property shall

Klein v. Robbins

Court: Fla. | Date Filed: 2006-07-06T00:00:00-07:00

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: Fla. | Date Filed: 2005-11-03T00:00:00-08:00

Citation: 914 So. 2d 925

Snippet: declaring section 192.042, Florida Statutes (1997), unconstitutional.[1] Section 192.042 requires property…affirmative defense that section 192.042 is unconstitutional; and (2) section 192.042 reasonably implements the…constitutionality of section 192.042. Robbins argues that section 192.042(1) is unconstitutional because…affirmative defense that section 192.042 is unconstitutional; and (2) section 192.042 does not violate article…Association filed suit and argued that under section 192.042(1), Florida Statutes (1997), the improvements to

Parrish v. Pier Club Apartments, LLC

Court: Fla. Dist. Ct. App. | Date Filed: 2005-04-20T00:53:00-07:00

Citation: 900 So. 2d 683

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

Gilreath v. Westgate Daytona, Ltd.

Court: Fla. Dist. Ct. App. | Date Filed: 2004-04-01T23:53:00-08:00

Citation: 871 So. 2d 961

Snippet: must be made as of January 1 pursuant to section 192.042(1), Florida Statutes,[4] the units were improperly…to its just value on January 1 of each year. § 192.042, Fla. Stat. (2002). The Legislature enacted section….2d 1181 (Fla. 3d DCA 2003), which held section 192.042 unconstitutional, citing Fuchs v. Robbins, 738

Sunset Harbour North Condominium Ass'n v. Robbins

Court: Fla. Dist. Ct. App. | Date Filed: 2003-02-26T00:00:00-08:00

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…asserting the constitutional invalidity of Section 192.042, Florida Statutes, supra. The trial judge agreed…agreed with the property appraiser and held Section 192.042 unconstitutional. We agree with the trial court…with the trial judge *1182and hold that Section 192.042, Florida Statutes is unconstitutional. Affirmed

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

Court: Fla. Dist. Ct. App. | Date Filed: 2003-02-25T23:53:00-08:00

Citation: 837 So. 2d 1181

Snippet: ,000,000.00, arguing that, pursuant to Section 192.042, Florida Statutes, it should have received a zero…asserting the constitutional invalidity of Section 192.042, Florida Statutes, supra. The trial judge agreed…agreed with the property appraiser and held Section 192.042 unconstitutional. We agree with the trial court…with the trial judge *1182 and hold that Section 192.042, Florida Statutes is unconstitutional. Affirmed

Palm Beach Community Church v. Nikolits

Court: Fla. Dist. Ct. App. | Date Filed: 2003-02-05T00:00:00-08:00

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: Fla. | Date Filed: 2002-04-03T23:53:00-08:00

Citation: 818 So. 2d 460

Snippet: The Third District additionally declared section 192.042, Florida Statutes (1993) (the "substantial…;substantial completion" statute, section 192.042, Florida Statutes (1993). The trial court found