Florida Statute 192.042 | Lawyer Caselaw & Research

The 2024 Florida Statutes (including 2025 Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 192
TAXATION: GENERAL PROVISIONS

View Entire Chapter

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.

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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.

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