Cases from cite.case.law:

DARDEN RESTAURANTS, INC. GMRI, v. SINGH,, 266 So. 3d 228 (Fla. App. Ct. 2019)

. . . Pursuant to section 192.042(2), the valuation date for both years was January 1. § 192.042(2), Fla. . . .

SOWELL, v. PANAMA COMMONS L. P., 192 So. 3d 27 (Fla. 2016)

. . . The First District reached this conclusion by relying on section 192.042, Florida Statutes (2013); however . . . Section 192.042 simply provides that on January 1 of each tax year “[a]ll property shall be assessed . . .

IN RE BOS, Jr., 561 B.R. 868 (Bankr. N.D. Fla. 2016)

. . . . §§ 192.042, 192.053, & 197.122 Fla. Stat. (2015). . § 197.333 Fla. Stat. (2015). . . . .

STRANBURG, v. PANAMA COMMONS L. P., 160 So. 3d 160 (Fla. Dist. Ct. App. 2015)

. . . The majority opinion relies ultimately on a single statutory subsection, section 192.042(1), Florida . . . Corp., 355 So.2d 1202, 1204 (Fla.1978) (relying on section 192.042[ (1) ], Florida Statutes); Page v. . . . taxable or tax exempt status of real property is determined on January 1 of each year under section 192.042 . . .

J. GARCIA, v. ANDONIE,, 101 So. 3d 339 (Fla. 2012)

. . . See §§ 192.042, 193.155, 196.011, 196.031, Fla. Stat. (2006). . . .

In COLON,, 474 B.R. 330 (Bankr. D.P.R. 2012)

. . . . § 192.042 provides in pertinent part; “All property shall be assessed according to its just value as . . . Stat. § 192.042 Fla. . . . Stat. §§ 192.042, 197.333. See United States v. Falcone, 2008 WL 5111236, at *2-3, 2008 U.S. Dist. . . .

ORANGE COUNTY PROPERTY APPRAISER, v. D. SOMMERS P., 84 So. 3d 1277 (Fla. Dist. Ct. App. 2012)

. . . See § 192.042(1), Fla. Stat. . . .

In READ,, 442 B.R. 839 (Bankr. M.D. Fla. 2011)

. . . . §§ 192.042, 192.053, and 197.122 (2008). . Fla. Stat. § 194.171(2) (2009). . . . .

WELLINGTON REALTY COMPANY LIMITED PARTNERSHIP, a v. COLORALL TECHNOLOGIES INTERNATIONAL, INC. a, 951 So. 2d 921 (Fla. Dist. Ct. App. 2007)

. . . (citing § 192.042(1), Fla. Stat. (1983)). . . . Section 192.042(1), Florida Statutes (1983), provided: Date of assessment. — All property shall be assessed . . .

D. KLEIN M. v. W. ROBBINS,, 947 So. 2d 623 (Fla. Dist. Ct. App. 2007)

. . . At issue is the status of the home in relation to section 192.042(1), Florida Statutes (2001), which . . .

D. KLEIN, v. W. ROBBINS,, 934 So. 2d 1294 (Fla. 2006)

. . . Robbins, 837 So.2d 1181 (Fla. 3d DCA 2003) (declaring unconstitutional section 192.042, Florida Statutes . . .

In LITESTREAM TECHNOLOGIES, LLC,, 337 B.R. 705 (Bankr. M.D. Fla. 2006)

. . . Florida Statutes, Section 192.042. The assessment is to be made at “just value.” Fla. Const. Art. . . .

SUNSET HARBOUR CONDOMINIUM ASSOCIATION, v. ROBBINS,, 914 So. 2d 925 (Fla. 2005)

. . . PER CURIAM- We have on appeal a decision of the Third District Court of Appeal declaring section 192.042 . . . Section . 192.042 requires property appraisers to assess all real property according to its just value . . . is unconstitutional; and (2) section 192.042 reasonably implements the provisions of article VII, section . . . We also address the constitutionality of section 192.042. I. . . . Section 193.071 was repealed and section 192.042 took its place. . . . He argued that section 192.042 was unconstitutional. . . . The trial court adopted the General Master’s finding that section 192.042 was unconstitutional. . . . three-judge panel of the Third District Court of Appeal reversed the decision and held that section 192.042 . . . rehearing en banc, the Third District affirmed the decision of the circuit court, holding that section 192.042 . . . The trial court in Fuchs declared section 192.042(1), Florida Statutes, unconstitutional. . . .

PARRISH, v. PIER CLUB APARTMENTS, LLC, a, 900 So. 2d 683 (Fla. Dist. Ct. App. 2005)

. . . . § 192.042(1), Fla. Stat. . . .

GILREATH, Jr. v. WESTGATE DAYTONA, LTD., 871 So. 2d 961 (Fla. Dist. Ct. App. 2004)

. . . and in light of the requirement that the assessment must be made as of January 1 pursuant to section 192.042 . . . All real property shall be assessed according to its just value on January 1 of each year. § 192.042, . . . Robbins, 837 So.2d 1181 (Fla. 3d DCA 2003), which held section 192.042 unconstitutional, citing Fuchs . . .

In MOLTECH POWER SYSTEMS, INC., 296 B.R. 63 (Bankr. N.D. Fla. 2003)

. . . states that the debtor's taxes were assessed in November of 1991, in truth, however, pursuant to § 192.042 . . .

SUNSET HARBOUR NORTH CONDOMINIUM ASSOCIATION v. ROBBINS,, 837 So. 2d 1181 (Fla. Dist. Ct. App. 2003)

. . . valuation for the tax year 1997 in the amount of $22,000,000.00, arguing that, pursuant to Section 192.042 . . . up a general denial with an affirmative defense asserting the constitutional invalidity of Section 192.042 . . . The trial judge agreed with the property appraiser and held Section 192.042 unconstitutional. . . . Employing that reasoning and analysis, we agree with the trial judge and hold that Section 192.042, Florida . . .

PALM BEACH COMMUNITY CHURCH, a v. R. NIKOLITS, K., 835 So. 2d 1274 (Fla. Dist. Ct. App. 2003)

. . . As of January 1, 2000, the date on which the taxable status of the property was determined, § 192.042 . . .

FUCHS, v. W. ROBBINS, v. W. v., 818 So. 2d 460 (Fla. 2002)

. . . The Third District additionally declared section 192.042, Florida Statutes (1993) (the “substantial completion . . . doing, the appraiser challenged the constitutionality of the “substantial completion” statute, section 192.042 . . .

PINELLAS COUNTY, v. STATE, 776 So. 2d 262 (Fla. 2001)

. . . See § 192.042(1), Fla. Stat. (1999). . . .

COLLIER COUNTY, v. STATE, 733 So. 2d 1012 (Fla. 1999)

. . . .” § 192.042. . . . Section 192.042(1) provides that real property is to be assessed on January 1 of each year and that “ . . . Section 192.042(1) makes clear that partial year assessments are not authorized for improvements to real . . . or some self-sufficient unit within it can be used for the purpose for which it was constructed.” § 192.042 . . .

FUCHS, v. W. ROBBINS,, 738 So. 2d 338 (Fla. Dist. Ct. App. 1998)

. . . the Property Appraiser’s original assessment of the Miami Beach Ocean Resort and declaring section 192.042 . . . , but found that section 192.042 was unconstitutional. . . . The Property Appraiser challenged the validity of section 192.042 after the taxpayer put forth evidence . . . Bayrock Investment Co., 530 So.2d 938 (Fla. 5th DCA 1988)(finding that the validity of section 192.042 . . . Stat. § 192.042 (1997). The Order appealed from is reversed. . . . We grant rehearing en banc and affirm the decision of the trial court which held section 192.042(1), . . . The owners, however, invoked section 192.042, Florida Statutes (1991) which provides in relevant part . . . Nonetheless, the owner urges us to conclude that section 192.042(1), even though it leads inexorably . . . While section 192.042(1) is a timing regulation, it is also a substantive one. . . . Section 192.042(1) does exactly that. . . . (concurring) I agree with the majority opinion that section 192.042(1) Florida Statutes (1991), is unconstitutional . . . amicus curiae both argue that the Appraiser lacks standing to challenge the constitutionality of section 192.042 . . .

PAGE, M. L. H. v. CITY OF FERNANDINA BEACH, a, 714 So. 2d 1070 (Fla. Dist. Ct. App. 1998)

. . . See Section 192.042, Florida Statutes (1973). . . .

LOVE PGI PARTNERS, LP, v. SCHULTZ,, 706 So. 2d 887 (Fla. Dist. Ct. App. 1998)

. . . . § 192.042; Bass v. General Development Corp., 374 So.2d 479 (Fla.1979). . Art. VII, § 4(a), Fla. . . .

In FLORIDA ENGINEERED CONSTRUCTION PRODUCTS, CORP., 157 B.R. 698 (Bankr. M.D. Fla. 1993)

. . . . § 192.053 and § 192.042 (1991), the claim of Tax Collector is clearly a secured claim, albeit a lien . . .

W. MIKOS, v. TWO M. DEVELOPMENT CORPORATION,, 546 So. 2d 1110 (Fla. Dist. Ct. App. 1989)

. . . assessment of the subject twenty-four units as substantially completed shell units is in accord with section 192.042 . . . issue of what constitutes a substantially completed improvement subject to assessment under section 192.042 . . .

S. HAUSMAN, v. BAYROCK INVESTMENT COMPANY,, 530 So. 2d 938 (Fla. Dist. Ct. App. 1988)

. . . Hausman also argues that section 192.042(1), Florida Statutes (1985) is unconstitutional because it excludes . . . The test for substantial completion under section 192.042(1) is similar to that under section 193.071 . . . Section 192.042, Florida Statutes (1985) reads as follows: 192.042 Date of assessment. — All property . . .

In POINT RESTAURANT AND OYSTER BAR,, 86 B.R. 252 (Bankr. N.D. Fla. 1988)

. . . procedure as follows: Property is assessed as of the first day of January of the taxable year as per § 192.042 . . .

INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS OF MIAMI BEACH, INC. v. BYSTROM,, 29 Fla. Supp. 2d 7 (Fla. Cir. Ct. 1988)

. . . See § 192.042, Florida Statutes (1985). . . .

SECURITY MANAGEMENT CORP. a P. No. v. MARKHAM, P., 516 So. 2d 959 (Fla. Dist. Ct. App. 1987)

. . . Section 192.042, Florida Statutes (1983) provides: Date of assessment. — All property shall be assessed . . .

B. BYSTROM, v. UNION LAND INVESTMENTS, INC., 477 So. 2d 585 (Fla. Dist. Ct. App. 1985)

. . . Holley, 234 So.2d 152 (Fla. 2d DCA), cert. denied, 238 So.2d 428 (Fla.1970); § 192.042, Fla.Stat. (1979 . . .

MARKHAM, v. YANKEE CLIPPER HOTEL, INC. a, 427 So. 2d 383 (Fla. Dist. Ct. App. 1983)

. . . substantially completed, i.e., they were not at the point at which they could be used; and 2) that section 192.042 . . . Section 192.042(1), Florida Statutes (1977), provides for the just valuation of property as follows: . . .

ST. JOE PAPER COMPANY St. v. JAMES, Jr. W. S., 429 So. 2d 705 (Fla. Dist. Ct. App. 1983)

. . . week Treasury Bills is within discretion of the property appraiser and is not a violation of Section 192.042 . . . five to five and one-half percent, and that there was no abuse of discretion or violation of Section 192.042 . . .

HANDELSMAN, v. ROYAL TRUST BANK OF PALM BEACH, N. A., 426 So. 2d 1220 (Fla. Dist. Ct. App. 1983)

. . . Section 192.042(1) provides: Date of assessment. — All property shall be assessed according to its just . . .

J. COLDING, v. R. O. KLAUSMEYER,, 387 So. 2d 430 (Fla. Dist. Ct. App. 1980)

. . . Section 192.042(1), Florida Statutes (1977), provides that substantially completed means “that the improvement . . .

DEPARTMENT OF REVENUE v. MARKHAM,, 381 So. 2d 1101 (Fla. Dist. Ct. App. 1979)

. . . section is a comprehensive definition section including definitions previously found in sections 192.031, 192.042 . . . Again, Section 192.042 Florida- Statutes 1977, contains essential provisions with respect to the assessment . . . The Committee Comment following amended Section 192.032 and Section 192.042, added to Chapter 192 by . . .

JOHN HENRY JONES, INC. v. H. LANIER, Jr., 376 So. 2d 450 (Fla. Dist. Ct. App. 1979)

. . . residences located on the lots here involved were substantially complete within the intent and meaning of § 192.042 . . . Section 192.042(1), Florida Statutes (1975) reads in part: “All property shall be assessed according . . .

W. BASS, v. GENERAL DEVELOPMENT CORPORATION, a, 374 So. 2d 479 (Fla. 1979)

. . . Section 192.042, Florida Statutes (1975). . . .

DADE COUNTY TAXING AUTHORITIES, v. CEDARS OF LEBANON HOSPITAL CORP. INC., 355 So. 2d 1202 (Fla. 1978)

. . . See Section 192.042, Florida Statutes (1973). . . .

LEE COUNTY ELECTRIC CO- OPERATIVE, INC. v. LOWE,, 344 So. 2d 308 (Fla. Dist. Ct. App. 1977)

. . . See in particular Sections 192.011, 192.032, 192.042 and 193.-011, Florida Statutes. . . .

MIAMI ATLANTIC DEVELOPMENT CORPORATION v. TAX ASSESSOR,, 41 Fla. Supp. 148 (Dade Cty. Cir. Ct. 1974)

. . . . §192.042(1) (1971); Ammerman v. Markham, 222 So.2d 423 (Fla. 1969). . . .

MANUFACTURERS NATIONAL CORPORATION, v. A. H. BLAKE,, 287 So. 2d 129 (Fla. Dist. Ct. App. 1973)

. . . This case requires careful consideration of Section 192.042(1), Fla.Stat., F.S.A., enacted by the Legislature . . . The instant cause also requires this court to reconcile, if possible, Section 192.042(1) with the provisions . . . The trial court harmonized the condominium law with Section 192.042(1) by ordering the tax assessor to . . . It should be recognized that when the Legislature enacted Section 192.042(1) in 1970, the condominium . . . Section 192.042(1) provides: “All property shall be assessed according to its just value as follows: . . .

MARKHAM, W. H. Jr. v. D. KAUFFMAN G., 284 So. 2d 416 (Fla. Dist. Ct. App. 1973)

. . . upon the application of the term, “substantially completed,” as defined and intended under Section 192.042 . . . S.1969, F.S.A.: “192.042 Date of assessments. — All property shall be' assessed according to its just . . .

FLORIDA EAST COAST RAILWAY COMPANY, v. L. REID,, 281 So. 2d 77 (Fla. Dist. Ct. App. 1973)

. . . of an improvement which was not substantially completed on January 1 of the tax year, contrary to § 192.042 . . .

FORTE TOWERS EAST, INC. v. A. H. BLAKE,, 275 So. 2d 39 (Fla. Dist. Ct. App. 1973)

. . . the asserted ground that the building was not substantially completed on January 1, 1971, citing § 192.042 . . . Applicable to assessment to the real property in question, for the year 1971, was § 192.042(1) Fla.Stat . . . However, under the law as presently amended (§ 192.042(1) Fla.Stat., F.S.A.), portions of improvements . . .

LAKE WORTH TOWERS, INC. a v. GERSTUNG,, 262 So. 2d 1 (Fla. 1972)

. . . The applicable statute now is § 192.042 F.S.1970, F.S.A., which provides as follows : “All property shall . . .

LAKE WORTH TOWERS, INC. v. GERSTUNG, 251 So. 2d 27 (Fla. Dist. Ct. App. 1971)

. . . See Section 192.04, F.S.1967 (now Section 192.042, F.S. 1970) and Johnson v. . . .