Florida Statute 193.11 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

View Entire Chapter

F.S. 193.011

193.011 Factors to consider in deriving just valuation.—In arriving at just valuation as required under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration the following factors:

(1) The present cash value of the property, which is the amount a willing purchaser would pay a willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate equivalent thereof in a transaction at arm’s length;

(2) The highest and best use to which the property can be expected to be put in the immediate future and the present use of the property, taking into consideration the legally permissible use of the property, including any applicable judicial limitation, local or state land use regulation, or historic preservation ordinance, and any zoning changes, concurrency requirements, and permits necessary to achieve the highest and best use, and considering any moratorium imposed by executive order, law, ordinance, regulation, resolution, or proclamation adopted by any governmental body or agency or the Governor when the moratorium or judicial limitation prohibits or restricts the development or improvement of property as otherwise authorized by applicable law. The applicable governmental body or agency or the Governor shall notify the property appraiser in writing of any executive order, ordinance, regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or moratorium;

(3) The location of said property;

(4) The quantity or size of said property;

(5) The cost of said property and the present replacement value of any improvements thereon;

(6) The condition of said property;

(7) The income from said property; and

(8) The net proceeds of the sale of the property, as received by the seller, after deduction of all of the usual and reasonable fees and costs of the sale, including the costs and expenses of financing, and allowance for unconventional or atypical terms of financing arrangements. When the net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of just valuation of realty of the sold parcel or any other parcel under the provisions of this section, the property appraiser, for the purposes of such determination, shall exclude any portion of such net proceeds attributable to payments for household furnishings or other items of personal property.

History.—s. 1, ch. 63-250; s. 1, ch. 67-167; ss. 1, 2, ch. 69-55; s. 13, ch. 69-216; s. 8, ch. 70-243; s. 20, ch. 74-234; s. 1, ch. 77-102; s. 1, ch. 77-363; s. 6, ch. 79-334; s. 1, ch. 88-101; s. 1, ch. 93-132; s. 1, ch. 97-117; s. 1, ch. 2008-197.

Note.—Former s. 193.021.

F.S. 193.011 on Google Scholar

F.S. 193.011 on CourtListener

Amendments to 193.011

Annotations, Discussions, Cases:

Cases Citing Statute 193.011

Total Results: 175

Sunset Harbour Condo. Ass'n v. Robbins

914 So. 2d 925, 2005 WL 1577040

Supreme Court of Florida | Filed: Nov 3, 2005 | Docket: 1781592

Cited 70 times | Published

this Court upheld the constitutionality of section 193.11,[5] the predecessor to section 192.042,[6]

Interlachen Lakes Estates, Inc. v. Snyder

304 So. 2d 433

Supreme Court of Florida | Filed: Dec 9, 1974 | Docket: 1438368

Cited 48 times | Published

factors, including those listed in Fla. Stat. § 193.011, F.S.A. Ownership in one party or another, however

Tyson v. Lanier

156 So. 2d 833

Supreme Court of Florida | Filed: Oct 9, 1963 | Docket: 446079

Cited 44 times | Published

requiring them to reassess said lands as required by § 193.11(3), Florida Statutes, F.S.A. Certain taxpayers

Dickinson v. Davis

224 So. 2d 262

Supreme Court of Florida | Filed: Apr 2, 1969 | Docket: 1247764

Cited 43 times | Published

method of assessment of property and Fla.Stats., § 193.11, F.S.A. requiring the assessor to ascertain the

Powell v. Kelly

223 So. 2d 305

Supreme Court of Florida | Filed: May 28, 1969 | Docket: 462805

Cited 35 times | Published

(Fla. 1963) 156 So.2d 833 upholding the Statute (§ 193.11(3)) requiring lands used for agricultural purposes

Lake Worth Towers, Inc. v. Gerstung

262 So. 2d 1

Supreme Court of Florida | Filed: Apr 12, 1972 | Docket: 429079

Cited 32 times | Published

value of the land with its completed buildings. Section 193.11, F.S. 1967 provided: "All taxable lands upon

Bath Club, Inc. v. DADE CTY.

394 So. 2d 110, 1981 Fla. LEXIS 2521

Supreme Court of Florida | Filed: Jan 29, 1981 | Docket: 1315487

Cited 30 times | Published

considerations, rather than the factors enumerated in section 193.011, Florida Statutes (1975), to govern ad valorem

Straughn v. Tuck

354 So. 2d 368

Supreme Court of Florida | Filed: Dec 8, 1977 | Docket: 1279089

Cited 28 times | Published

assessed without due regard to the dictates of Section 193.011, Florida Statutes (1973). Because the trial

Deltona Corporation v. Bailey

336 So. 2d 1163

Supreme Court of Florida | Filed: Aug 25, 1976 | Docket: 1721105

Cited 26 times | Published

assessor had failed to follow the provision of Section 193.11, Florida Statutes (1961), calling for assessment

Markham v. Blount

175 So. 2d 526

Supreme Court of Florida | Filed: May 21, 1965 | Docket: 1281101

Cited 26 times | Published

Statutes §§ 193.11(3) and 193.021 and 193.11 (1). Section 193.11(3) provides in part as follows: "[T]his subsection

Lanier v. Overstreet

175 So. 2d 521

Supreme Court of Florida | Filed: May 21, 1965 | Docket: 1682632

Cited 25 times | Published

of the lower court upholding the validity of Section 193.11(3), Florida Statutes, F.S.A., under the authority

Valencia Center, Inc. v. Bystrom

543 So. 2d 214, 14 Fla. L. Weekly 222, 1989 Fla. LEXIS 384, 1989 WL 44357

Supreme Court of Florida | Filed: Apr 27, 1989 | Docket: 1729780

Cited 24 times | Published

accomplish this, the legislature has enacted section 193.011, which provides: 193.011 Factors to consider

Blake v. Xerox Corp.

447 So. 2d 1348

Supreme Court of Florida | Filed: Mar 8, 1984 | Docket: 48054

Cited 22 times | Published

VII, section 4, Florida Constitution, and section 193.011, Florida Statutes (1977). The Florida Department

Greenwood v. Oates

251 So. 2d 665

Supreme Court of Florida | Filed: Jul 12, 1971 | Docket: 459269

Cited 22 times | Published

Fla. Stat. § 193.071 (1969), F.S.A. [formerly § 193.11 (1967)], and § 193.461 (1969) [formerly § 193

Florida Dept. of Revenue v. Howard

916 So. 2d 640, 30 Fla. L. Weekly Supp. 498, 2005 Fla. LEXIS 1358, 30 Fla. L. Weekly Fed. S 498

Supreme Court of Florida | Filed: Jun 30, 2005 | Docket: 1186988

Cited 20 times | Published

at just value, the Legislature has enacted section 193.011, Florida Statutes (2001), which lists eight

Bystrom v. EQUITABLE LIFE ASSUR. SOC., ETC.

416 So. 2d 1133

District Court of Appeal of Florida | Filed: Mar 31, 1982 | Docket: 1224667

Cited 20 times | Published

Section 4 of the Florida Constitution and Section 193.011, Florida Statutes (1977).[3] In a non-jury

Overstreet v. Ty-Tan, Inc.

48 So. 2d 158

Supreme Court of Florida | Filed: Oct 24, 1950 | Docket: 543579

Cited 19 times | Published

this question turns on the interpretation of Section 193.11, F.S.A. the pertinent part of which is as follows:

State Ex Rel. Glynn v. McNayr

133 So. 2d 312

Supreme Court of Florida | Filed: Sep 29, 1961 | Docket: 2517564

Cited 16 times | Published

secure a just valuation of all property * * *." Section 193.11, Florida Statutes, F.S.A., requires the county

Peters v. Hansen

157 So. 2d 103

District Court of Appeal of Florida | Filed: Sep 6, 1963 | Docket: 60216137

Cited 15 times | Published

assessing “all property at its full cash value.” Section 193.11(1), Fla.St, F.S.A. It is the well settled rule

ITT Community Development Corp. v. Seay

347 So. 2d 1024

Supreme Court of Florida | Filed: Jun 30, 1977 | Docket: 1415885

Cited 14 times | Published

"willing buyer." The eight factors prescribed in Section 193.011, Florida Statutes, in determining just value

United States v. Broward County, Florida, William Markham, Broward County Appraiser, Joseph E. Rosenhagen, Broward County Revenue Collector

901 F.2d 1005, 1990 U.S. App. LEXIS 8235, 1990 WL 56513

Court of Appeals for the Eleventh Circuit | Filed: May 21, 1990 | Docket: 825109

Cited 12 times | Published

Section 4 of the Florida Constitution and Section 193.011 of the Florida Statutes Annotated in valuing

Bystrom v. Whitman

488 So. 2d 520, 11 Fla. L. Weekly 126

Supreme Court of Florida | Filed: Mar 27, 1986 | Docket: 1287601

Cited 12 times | Published

1138. Indeed, in light of the language in section 193.011(7), Florida Statutes (1979), which specifically

Dept. of Revenue v. Morganwoods Greentree, Inc.

341 So. 2d 756

Supreme Court of Florida | Filed: Nov 12, 1976 | Docket: 1724077

Cited 12 times | Published

partial summary judgment, expressly holding that Section 193.011, Florida Statutes,[2] and Article VII, Section

Lanier v. Walt Disney World Co.

316 So. 2d 59

District Court of Appeal of Florida | Filed: Jul 11, 1975 | Docket: 112674

Cited 12 times | Published

to comply with the essential requirements of F.S. 193.011 in arriving at `just value' as provided by Article

In Re Liuzzo

204 B.R. 235, 37 Collier Bankr. Cas. 2d 636, 10 Fla. L. Weekly Fed. B 196, 1996 Bankr. LEXIS 1727, 1996 WL 765300

United States Bankruptcy Court, N.D. Florida | Filed: Nov 14, 1996 | Docket: 1439898

Cited 11 times | Published

2d 368 (Fla.1978). Pursuant to Florida Statute § 193.011, the tax assessor is required to consider all

In Re Liuzzo

204 B.R. 235, 37 Collier Bankr. Cas. 2d 636, 10 Fla. L. Weekly Fed. B 196, 1996 Bankr. LEXIS 1727, 1996 WL 765300

United States Bankruptcy Court, N.D. Florida | Filed: Nov 14, 1996 | Docket: 1439898

Cited 11 times | Published

2d 368 (Fla.1978). Pursuant to Florida Statute § 193.011, the tax assessor is required to consider all

Mallard v. Tele-Trip Co.

398 So. 2d 969

District Court of Appeal of Florida | Filed: May 13, 1981 | Docket: 1696479

Cited 11 times | Published

defined in Section 624.520. This is because Section 193.011 specifies that in computing the just valuation

McCulley Ford, Inc. v. Calvin

308 So. 2d 189

District Court of Appeal of Florida | Filed: Dec 31, 1974 | Docket: 2298572

Cited 11 times | Published

of the Legislature, including Chap. 70-424. F.S. *193 11.2424, Florida Statutes 1971, specifically provides

SOUTHERN BELL TELEPHONE & T. CO. v. County of Dade

275 So. 2d 4

Supreme Court of Florida | Filed: Feb 28, 1973 | Docket: 1726713

Cited 11 times | Published

seven) factors which must be considered under Section 193.011 (formerly 193.021) Fla. Stat., F.S.A. in arriving

Florida E. Coast Ry. Co. v. Dept. of Rev.

620 So. 2d 1051, 1993 WL 210590

District Court of Appeal of Florida | Filed: Jun 18, 1993 | Docket: 1722662

Cited 10 times | Published

assessment which must be considered pursuant to section 193.011, Florida Statutes (1987); and (3) that DOR's

Bystrom v. Valencia Center, Inc.

432 So. 2d 108

District Court of Appeal of Florida | Filed: Apr 26, 1983 | Docket: 1264612

Cited 10 times | Published

property. The chief disagreement is whether Section 193.011(2), Florida Statutes (1979), requires the Property

Palm Corporation v. Homer

261 So. 2d 822

Supreme Court of Florida | Filed: Apr 26, 1972 | Docket: 1707140

Cited 10 times | Published

121 Fla. 218, 163 So. 577 (1935). Fla. Stat. § 193.011, F.S.A., (brought forward from § 193.021) sets

Schultz v. TM Florida-Ohio Realty Ltd.

577 So. 2d 573, 1991 WL 41054

Supreme Court of Florida | Filed: Mar 28, 1991 | Docket: 1654208

Cited 9 times | Published

the assessment must be upheld because: 1) section 193.011, Florida Statutes (1985),[1] merely requires

Markham v. Friedland

245 So. 2d 645

District Court of Appeal of Florida | Filed: Feb 19, 1971 | Docket: 1706415

Cited 9 times | Published

complete', within the meaning of Florida Statutes, Section 193.11 (4) [F.S.A.], on January 1, 1968, and that

Siegel v. Rowe

71 So. 3d 205, 2011 Fla. App. LEXIS 15722, 2011 WL 4578543

District Court of Appeal of Florida | Filed: Oct 5, 2011 | Docket: 2352489

Cited 8 times | Published

facts to each of the criteria set forth in section 193.011. Trial courts must be cautious not to award

DeQuervain v. Desguin

927 So. 2d 232, 31 Fla. L. Weekly Fed. D 1269

District Court of Appeal of Florida | Filed: May 5, 2006 | Docket: 1765361

Cited 8 times | Published

residency for homestead exemption purposes. Compare § 193.011 et seq., Fla. Stat. (2005) (listing factors appraiser

Fuchs v. Robbins

818 So. 2d 460, 2002 WL 500138

Supreme Court of Florida | Filed: Apr 4, 2002 | Docket: 1652770

Cited 8 times | Published

valuation of all property for ad valorem taxation"); § 193.011, Fla. Stat. (1991) (effectuating the constitutional

Turner v. Tokai Financial Services, Inc.

767 So. 2d 494, 2000 WL 668530

District Court of Appeal of Florida | Filed: May 24, 2000 | Docket: 1661496

Cited 8 times | Published

must consider the application and effect of section 193.011, Florida Statutes (1997), which states: 193

Smith v. Welton

710 So. 2d 135, 1998 WL 176668

District Court of Appeal of Florida | Filed: Apr 17, 1998 | Docket: 1445191

Cited 8 times | Published

various facts relating to the subject property. § 193.011, Fla. Stat. (1995); see, e.g., Florida East Coast

Southern Bell Tel. & Tel. Co. v. Broward

665 So. 2d 272, 1995 WL 540272

District Court of Appeal of Florida | Filed: Nov 22, 1995 | Docket: 1351919

Cited 8 times | Published

reviewing court's task much less difficult. [2] § 193.011(8), Fla. Stat. ("The net proceeds of the sale

Atlantic Intern. Inv. Corp. v. Turner

383 So. 2d 919

District Court of Appeal of Florida | Filed: May 21, 1980 | Docket: 1512384

Cited 8 times | Published

appraiser in arriving at a "just valuation" under Section 193.011, Florida Statutes (1979). At the trial Mr.

Mazourek v. Wal-Mart Stores, Inc.

831 So. 2d 85, 27 Fla. L. Weekly Supp. 570, 2002 Fla. LEXIS 1330, 2002 WL 1291981

Supreme Court of Florida | Filed: Jun 13, 2002 | Docket: 1387389

Cited 7 times | Published

to properly consider the factors listed in section 193.011, Florida Statutes (1997), and that Mazourek's

Spanish River Resort Corp. v. Walker

497 So. 2d 1299, 11 Fla. L. Weekly 2420

District Court of Appeal of Florida | Filed: Nov 19, 1986 | Docket: 1240498

Cited 7 times | Published

properly consider the eight criteria set forth in section 193.011, Florida Statutes (1983), necessary to arrive

Vero Beach Shores, Inc. v. Nolte

467 So. 2d 1041, 10 Fla. L. Weekly 810

District Court of Appeal of Florida | Filed: Mar 27, 1985 | Docket: 1680411

Cited 7 times | Published

more of the statutory criteria set forth in section 193.011, Florida Statutes (1983), and that the comparable

Roden v. GAC Liquidating Trust

462 So. 2d 92, 10 Fla. L. Weekly 174

District Court of Appeal of Florida | Filed: Jan 9, 1985 | Docket: 1510010

Cited 7 times | Published

the Trust was limited to a sale in bulk.[1] Section 193.011, Florida Statutes (1983), lists the factors

Louisville and Nashville Railroad Company, a Kentucky Corporation v. Department of Revenue, State of Florida, a State Agency, and Randy Miller, Executive Director, Seaboard Coastline Railroad Company, a Virginia Corporation v. Department of Revenue, State of Florida, a State Agency, and Randy Miller, Executive Director

736 F.2d 1495

Court of Appeals for the Eleventh Circuit | Filed: Jul 24, 1984 | Docket: 250022

Cited 7 times | Published

193.114(1) 4 Section 193.011 provides in pertinent part: In arriving

LEE CTY. ELEC. CO-OPERATIVE, INC. v. Lowe

344 So. 2d 308

District Court of Appeal of Florida | Filed: Apr 6, 1977 | Docket: 1517733

Cited 7 times | Published

consistent with the express criteria set forth in Section 193.011, Florida Statutes. See in particular Sections

Blake v. RMS Holding Corp.

341 So. 2d 795

District Court of Appeal of Florida | Filed: Jan 18, 1977 | Docket: 1393986

Cited 7 times | Published

land shall be assessed under the provisions of § 193.011, Florida Statutes" [nonagricultural]. No return

Just Valuation & Taxation League, Inc. v. Simpson

209 So. 2d 229

Supreme Court of Florida | Filed: Apr 10, 1968 | Docket: 1310821

Cited 7 times | Published

* * * nor does it (subsection *231 (11) of Section 193.11, Florida Statutes) per se contravene the uniform

Stiles v. Brown

182 So. 2d 612

Supreme Court of Florida | Filed: Feb 2, 1966 | Docket: 1742206

Cited 7 times | Published

treatment accorded agricultural lands by F.S. § 193.11(3), F.S.A. We approve and adopt the decision below

Havill v. Scripps Howard Cable Co.

742 So. 2d 210, 1998 WL 190509

Supreme Court of Florida | Filed: Apr 23, 1998 | Docket: 1710258

Cited 6 times | Published

Havill failed to consider each factor under section 193.011, Florida Statutes (1993), for deriving the

Parrish v. Nikolits

86 F.3d 1088, 1996 U.S. App. LEXIS 15855, 1996 WL 332436

Court of Appeals for the Eleventh Circuit | Filed: Jul 3, 1996 | Docket: 211068

Cited 6 times | Published

to state statute, see Fla.Stat. § 193.011 etseq., as well as professional

Florida Rock Industries v. Bystrom

485 So. 2d 442, 11 Fla. L. Weekly 510

District Court of Appeal of Florida | Filed: Feb 25, 1986 | Docket: 1276001

Cited 6 times | Published

adequate weight to all the factors set forth in Section 193.011, Florida Statutes. Market data used in assessing

Hausman v. VTSI, INC.

482 So. 2d 428, 11 Fla. L. Weekly 64

District Court of Appeal of Florida | Filed: Dec 26, 1985 | Docket: 1769361

Cited 6 times | Published

for determining just valuation set forth in section 193.011, Florida Statutes (1983). *430 First, we agree

Matheson v. Elcook

173 So. 2d 164

District Court of Appeal of Florida | Filed: Mar 30, 1965 | Docket: 1276562

Cited 6 times | Published

not been afforded the statutory protection of § 193.11(3), Fla. Stat., F.S.A., which provides: "All lands

TWO M DEVELOPMENT CORP. v. Mikos

578 So. 2d 829, 1991 WL 63761

District Court of Appeal of Florida | Filed: Apr 26, 1991 | Docket: 440592

Cited 5 times | Published

consider the statutory factors required by section 193.011, Florida Statutes (1985). At the conclusion

Oyster Pointe Resort Condo. v. Nolte

524 So. 2d 415

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

Cited 5 times | Published

hypothesis of legality. 447 So.2d at 1350. Section 193.011, Florida Statutes (1983),[*] sets forth the

Muckenfuss v. Miller

421 So. 2d 170

District Court of Appeal of Florida | Filed: Sep 29, 1982 | Docket: 1719238

Cited 5 times | Published

consideration all the factors set forth in section 193.011, Florida Statutes (1981).[4] Subsections 193

Manufacturers National Corp. v. Blake

287 So. 2d 129, 71 A.L.R. 3d 945, 1973 Fla. App. LEXIS 6151

District Court of Appeal of Florida | Filed: Dec 11, 1973 | Docket: 1652993

Cited 5 times | Published

042(1) was to rectify inequities in former Section 193.11(4).[3] The former statute mandated an all-or-nothing

St. Joe Paper Company v. Brown

210 So. 2d 725

District Court of Appeal of Florida | Filed: Apr 16, 1968 | Docket: 388132

Cited 5 times | Published

are agricultural lands within the meaning of Section 193.11(3), Florida Statutes, 1965, F.S.A. Said lands

Stiles v. Brown

177 So. 2d 672

District Court of Appeal of Florida | Filed: Aug 5, 1965 | Docket: 1736739

Cited 5 times | Published

lands upon an acreage basis as provided for in Section 193.11(3), Florida Statutes, F.S.A., and his failure

In Re Polygraphex Systems, Inc.

275 B.R. 408, 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68

United States Bankruptcy Court, M.D. Florida | Filed: Mar 25, 2002 | Docket: 1475958

Cited 4 times | Published

Gen., 071-235, Aug. 10, 1971. Specifically, section 193.011 already sets forth the factors to be considered

Fuchs v. Robbins

738 So. 2d 338, 1998 WL 821744

District Court of Appeal of Florida | Filed: Jul 16, 1999 | Docket: 414838

Cited 4 times | Published

conformed to the eight factors enumerated in section 193.011, Florida Statutes (1991). In response, the

Southern Bell Tel. & Tel. v. Markham

632 So. 2d 272, 1994 WL 51869

District Court of Appeal of Florida | Filed: Feb 23, 1994 | Docket: 176720

Cited 4 times | Published

must be assessed under the constitution and section 193.011 is synonymous with fair market value... . In

Countryside Country Club, Inc. v. Smith

573 So. 2d 14, 1990 WL 172842

District Court of Appeal of Florida | Filed: Nov 9, 1990 | Docket: 1518830

Cited 4 times | Published

criteria for the obtainment of just value is section 193.011, Florida Statutes (1987). In the well-reasoned

Walker v. Trump

549 So. 2d 1098, 1989 WL 109966

District Court of Appeal of Florida | Filed: Sep 27, 1989 | Docket: 1719916

Cited 4 times | Published

constitutional provision, the Legislature passed section 193.011, Florida Statutes (1979) which provides eight

Security Management Corp. v. Markham

516 So. 2d 959, 1987 WL 410

District Court of Appeal of Florida | Filed: Jun 3, 1987 | Docket: 1678060

Cited 4 times | Published

failed to utilize the factors set forth in section 193.011, Florida Statutes (1983) when it assessed the

Cassady v. McKinney

296 So. 2d 94

District Court of Appeal of Florida | Filed: Jun 14, 1974 | Docket: 1754686

Cited 4 times | Published

So.2d 534. While these decisions were based on § 193.011 (formerly § 193.021), dealing with non-agricultural

City of Opa-Locka v. Metropolitan Dade County

247 So. 2d 755

District Court of Appeal of Florida | Filed: May 4, 1971 | Docket: 1461585

Cited 4 times | Published

elements relating to value, as provided for in § 193.011 Fla. Stat., F.S.A. In my opinion the judgment

Walden v. Borden Company

235 So. 2d 300

Supreme Court of Florida | Filed: May 6, 1970 | Docket: 1382794

Cited 4 times | Published

(Ch. 57-195, Acts of 1957, carried forward as Section 193.11(3), Florida Statutes, F.S.A., and transferred

Sherwood Park, Ltd., Inc. v. Meeks

234 So. 2d 702

District Court of Appeal of Florida | Filed: Mar 20, 1970 | Docket: 1705834

Cited 4 times | Published

under the statute which provides: F.S. 1967, Section 193.11(4), F.S.A. "All taxable lands upon which active

Lanier v. Tyson

147 So. 2d 365

District Court of Appeal of Florida | Filed: Aug 22, 1962 | Docket: 60208518

Cited 4 times | Published

*366for 1960 was made contrary to the provisions of § 193.11(3) F.S.A. The prayer for relief sought to enjoin

Holly Ridge Ltd. Partnership v. Pritchett

936 So. 2d 694, 2006 Fla. App. LEXIS 13007, 2006 WL 2190741

District Court of Appeal of Florida | Filed: Aug 4, 2006 | Docket: 1651104

Cited 3 times | Published

v. Robbins, 914 So.2d 925, 932 (Fla.2005). Section 193.011 sets forth various factors which a property

Holly Ridge Ltd. Partnership v. Pritchett

936 So. 2d 694, 2006 Fla. App. LEXIS 13007, 2006 WL 2190741

District Court of Appeal of Florida | Filed: Aug 4, 2006 | Docket: 1651104

Cited 3 times | Published

v. Robbins, 914 So.2d 925, 932 (Fla.2005). Section 193.011 sets forth various factors which a property

Robbins v. Summit Apartments, Ltd.

589 So. 2d 460, 1991 WL 247473

District Court of Appeal of Florida | Filed: Nov 26, 1991 | Docket: 1441290

Cited 3 times | Published

assessment was made in substantial compliance with Section 193.011, [Florida Statutes,] then the burden shifts

Palm Beach Dev. & Sales Corp. v. Walker

478 So. 2d 1122, 10 Fla. L. Weekly 2536, 1985 Fla. App. LEXIS 16669

District Court of Appeal of Florida | Filed: Nov 13, 1985 | Docket: 1741614

Cited 3 times | Published

considered all of the criteria provided in section 193.011, Florida Statutes (1979). 9. Implementation

Palm Beach Dev. & Sales Corp. v. Walker

478 So. 2d 1122, 10 Fla. L. Weekly 2536, 1985 Fla. App. LEXIS 16669

District Court of Appeal of Florida | Filed: Nov 13, 1985 | Docket: 1741614

Cited 3 times | Published

considered all of the criteria provided in section 193.011, Florida Statutes (1979). 9. Implementation

Bystrom v. Union Land Inv., Inc.

477 So. 2d 585, 10 Fla. L. Weekly 2521

District Court of Appeal of Florida | Filed: Aug 6, 1985 | Docket: 1320754

Cited 3 times | Published

consider all or any of the factors. Unlike Section 193.011 concerning valuation of regular property and

Century Village v. Walker

449 So. 2d 378

District Court of Appeal of Florida | Filed: Apr 25, 1984 | Docket: 1695843

Cited 3 times | Published

is not fair market value or just valuation. Section 193.011, Florida Statutes (1981), sets forth the factors

Bystrom v. Hotelerama Associates, Ltd.

431 So. 2d 176, 1983 Fla. App. LEXIS 18996

District Court of Appeal of Florida | Filed: Apr 5, 1983 | Docket: 2410001

Cited 3 times | Published

thereby failed to substantially comply with Section 193.011(7), Florida Statutes (1981), in assessing the

Muss v. Blake

416 So. 2d 2

District Court of Appeal of Florida | Filed: May 25, 1982 | Docket: 2524393

Cited 3 times | Published

assessment was made in substantial compliance with Section 193.011, Florida Statutes (1977); the taxpayers failed

Blake v. FARRAND CORPORATION, INC.

321 So. 2d 118

District Court of Appeal of Florida | Filed: Oct 28, 1975 | Docket: 1674782

Cited 3 times | Published

consideration of the enumerated factors as set forth in § 193.011, Fla. Stat., F.S.A., and enjoined the defendant

Exchange Realty Corp. v. Hillsborough County

272 So. 2d 534

District Court of Appeal of Florida | Filed: Dec 1, 1972 | Docket: 1644711

Cited 3 times | Published

appellants' contention (3), Florida Statute, § 193.011, F.S.A., sets forth income from the property as

Nikolits v. Haney

221 So. 3d 725, 2017 WL 2350298, 2017 Fla. App. LEXIS 7829

District Court of Appeal of Florida | Filed: May 31, 2017 | Docket: 60268367

Cited 2 times | Published

opinion on value based upon the factors of section 193.011, Florida Statutes. It amounted to either a

Wal-Mart Stores, Inc. v. Mazourek

778 So. 2d 346, 2000 Fla. App. LEXIS 16928, 2000 WL 1878952

District Court of Appeal of Florida | Filed: Dec 29, 2000 | Docket: 1290367

Cited 2 times | Published

properly considered all of the factors in section 193.011, Florida Statutes (1997). During discovery

Scripps Howard Cable Company v. Havill

665 So. 2d 1071

District Court of Appeal of Florida | Filed: Dec 1, 1995 | Docket: 1705247

Cited 2 times | Published

STATUTORY FACTORS REQUIRED FOR JUST VALUATION Section 193.011, Florida Statutes (1991), "Factors to consider

Robbins v. Summit Apartments, Ltd.

586 So. 2d 1068, 1991 WL 72036

District Court of Appeal of Florida | Filed: May 7, 1991 | Docket: 1742339

Cited 2 times | Published

criteria for determining just value found in section 193.011, Florida Statutes (1989), including the highest

Valencia Center, Inc. v. Bystrom

526 So. 2d 707, 1988 WL 59125

District Court of Appeal of Florida | Filed: May 10, 1988 | Docket: 1273160

Cited 2 times | Published

1984). We further held that to interpret section 193.011(2) in the method advanced by Valencia would

Bystrom v. Florida Rock Industries, Inc.

452 So. 2d 1053

District Court of Appeal of Florida | Filed: Jul 10, 1984 | Docket: 1517689

Cited 2 times | Published

consider all of the factors contained ... in Section 193.011, Florida Statutes, and as a consequence, assessed

Atlantic Intern. Inv. Corp. v. Turner

381 So. 2d 719

District Court of Appeal of Florida | Filed: Mar 4, 1980 | Docket: 1757962

Cited 2 times | Published

of the property as required by Florida Statute § 193.011, which provides, in pertinent part, as follows:

Dade County v. Salter

194 So. 2d 587

Supreme Court of Florida | Filed: Jan 25, 1967 | Docket: 1744430

Cited 2 times | Published

their own, at full cash value as required by Section 193.11, Florida Statutes, F.S.A. They asserted that

Scott Morris v. City of Cape Coral, etc.

163 So. 3d 1174, 40 Fla. L. Weekly Supp. 237, 2015 Fla. LEXIS 987, 2015 WL 2095788

Supreme Court of Florida | Filed: May 7, 2015 | Docket: 2655275

Cited 1 times | Published

determine this value. See *1180 § 193.011(5), Fla. Stat. (2014). We find that this is a

Todora v. Venice Golf Ass'n, Inc.

847 So. 2d 577, 2003 WL 21394455

District Court of Appeal of Florida | Filed: Jun 18, 2003 | Docket: 1686747

Cited 1 times | Published

for determining just valuation enumerated in section 193.011, Florida Statutes (1999) and (2000).[1] The

Smith v. Royal & Sons, Ltd.

801 So. 2d 255, 2001 WL 1576959

District Court of Appeal of Florida | Filed: Dec 12, 2001 | Docket: 1744703

Cited 1 times | Published

correctness if it was made in accordance with section 193.011, Florida Statutes. The presumption is lost

Wal-Mart Stores, Inc. v. Todora

791 So. 2d 29, 2001 WL 387939

District Court of Appeal of Florida | Filed: Apr 18, 2001 | Docket: 1229030

Cited 1 times | Published

must consider the eight factors set forth in section 193.011, Florida Statutes (1997). Although the property

Havill v. Lake Port Properties, Inc.

729 So. 2d 467, 1999 Fla. App. LEXIS 3325, 1999 WL 147358

District Court of Appeal of Florida | Filed: Mar 19, 1999 | Docket: 488800

Cited 1 times | Published

Appraiser failed to follow the requirements of section 193.011, Florida Statutes (1995)[1], and thereby its

Mastroianni v. Barnett Banks, Inc.

664 So. 2d 284, 1995 WL 678111

District Court of Appeal of Florida | Filed: Nov 16, 1995 | Docket: 1230329

Cited 1 times | Published

failed to consider each of the factors in section 193.011 and seeking a determination of the just value

Davis v. St. Joe Paper Co.

652 So. 2d 907, 1995 WL 121496

District Court of Appeal of Florida | Filed: Mar 23, 1995 | Docket: 476031

Cited 1 times | Published

consideration of the eight factors listed under section 193.011, Florida Statutes (1991). The appraiser here

Schultz v. TM FLORIDA-OHIO REALTY LTD. P'SHIP

553 So. 2d 1203, 1989 WL 80705

District Court of Appeal of Florida | Filed: Dec 15, 1989 | Docket: 1675621

Cited 1 times | Published

assessment is presumed to be correct, that section 193.011, Florida Statutes (1985) requires only a property

Escambia Chemical Corporation v. Fisher

277 So. 2d 307

District Court of Appeal of Florida | Filed: Apr 24, 1973 | Docket: 2408357

Cited 1 times | Published

a just valuation, the Legislature enacted Section 193.011, Florida Statutes, F.S.A., providing *309 that

Jeffreys v. Simpson

222 So. 2d 224

District Court of Appeal of Florida | Filed: Apr 8, 1969 | Docket: 1774269

Cited 1 times | Published

in said F.S. § 193.021, F.S.A., as well as F.S. § 193.11(3), F.S.A., which adds to the formula the factor

Bill Furst, etc. v. Susan K. DeFrances

Supreme Court of Florida | Filed: Sep 2, 2021 | Docket: 60333809

Published

those 4 lots should be valued according to section 193.011, Florida Statutes (2013). Their inclusion

MIRAMAR MARINA CORP. v. PEDRO J. GARCIA, etc.

District Court of Appeal of Florida | Filed: Mar 10, 2021 | Docket: 59719203

Published

assess the marina using the income approach of section 193.011(7) of the Florida Statutes. Miramar’s marina

Darden Rests., Inc. v. Singh

266 So. 3d 228

District Court of Appeal of Florida | Filed: Mar 1, 2019 | Docket: 64707673

Published

Appraiser considered the criteria set forth in section 193.011. The statutes cited in this opinion were

Darden Rests., Inc. v. Singh

266 So. 3d 228

District Court of Appeal of Florida | Filed: Mar 1, 2019 | Docket: 64707674

Published

Appraiser considered the criteria set forth in section 193.011. The statutes cited in this opinion were

Sowell v. State Department of Revenue

168 So. 3d 355, 2015 Fla. App. LEXIS 10954, 2015 WL 4464693

District Court of Appeal of Florida | Filed: Jul 21, 2015 | Docket: 60248664

Published

ROBERTS, C.J., BENTON and LEWIS, JJ., concur. . Section 193.011, Florida Statutes (2012), lists the eight factors

CVS EGL Fruitville Sarasota FL, LLC v. Todora

124 So. 3d 289, 2013 WL 5225769, 2013 Fla. App. LEXIS 14817

District Court of Appeal of Florida | Filed: Sep 18, 2013 | Docket: 60235437

Published

“consider properly” the criteria set forth in section 193.011, Florida Statutes (2005),2 or (2) arbitrarily

Jones v. Portofino Tower One Homeowners Ass'n

77 So. 3d 242, 2012 Fla. App. LEXIS 352, 2012 WL 104466

District Court of Appeal of Florida | Filed: Jan 13, 2012 | Docket: 60304688

Published

failed to properly consider the criteria under section 193.011, Florida Statutes; and (III) whether the trial

Ago

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

Published

the assessment was derived by complying with section 193.011, Florida Statutes, any other applicable statutory

CARABELLE PROPERTIES LIMITED v. Pendleton

10 So. 3d 1118, 2009 Fla. App. LEXIS 3377, 2009 WL 1044893

District Court of Appeal of Florida | Filed: Apr 21, 2009 | Docket: 1642265

Published

improperly applied the criteria set out in section 193.011, Florida Statutes (2005), and on that basis

In re Litestream Technologies, LLC

337 B.R. 705, 19 Fla. L. Weekly Fed. B 155, 2006 Bankr. LEXIS 222, 46 Bankr. Ct. Dec. (CRR) 22, 2006 WL 360614

United States Bankruptcy Court, M.D. Florida | Filed: Feb 17, 2006 | Docket: 65782855

Published

statutory factors to arrive at “just value.” Section 193.011, Florida Statutes (2004). The property appraiser

Steffen v. Turner (In Re Steffen)

342 B.R. 861, 19 Fla. L. Weekly Fed. B 271, 2006 Bankr. LEXIS 1216, 2006 WL 1581916

United States Bankruptcy Court, M.D. Florida | Filed: Jan 31, 2006 | Docket: 1102007

Published

property, and was not made in compliance with section 193.011, Florida Statutes (2005). The Plaintiffs contend

Gilreath v. Westgate Daytona, Ltd.

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

District Court of Appeal of Florida | Filed: Apr 2, 2004 | Docket: 1709464

Published

timeshare property be assessed in accordance with section 193.011. We also conclude, based on our analysis of

Florida Department of Revenue v. Howard

859 So. 2d 619, 2003 Fla. App. LEXIS 18069, 2003 WL 22799000

District Court of Appeal of Florida | Filed: Nov 26, 2003 | Docket: 64826498

Published

just valuations for all types of property. See § 193.011, Fla. Stat. When the legislature has departed

GTE Florida, Inc. v. Todora

854 So. 2d 731, 2003 WL 21990211

District Court of Appeal of Florida | Filed: Aug 22, 2003 | Docket: 1747347

Published

consider the valuation criteria set forth in section 193.011, Florida Statutes (1997), as required by that

Wal-Mart Stores, Inc. v. Mazourek

836 So. 2d 1078, 2003 Fla. App. LEXIS 899, 2003 WL 201334

District Court of Appeal of Florida | Filed: Jan 31, 2003 | Docket: 64820621

Published

properly considered all the factors required in section 193.011, Florida Statutes. The supreme court reversed

Todora v. Venice Golf & Country Club 1, Inc.

826 So. 2d 406, 2002 Fla. App. LEXIS 10684, 2002 WL 1723915

District Court of Appeal of Florida | Filed: Jul 26, 2002 | Docket: 64817625

Published

by the Property Appraiser was excessive. See § 193.011, Fla. Stat. (1999). In order to challenge the

Higgs v. Good

813 So. 2d 178, 2002 WL 428864

District Court of Appeal of Florida | Filed: Mar 20, 2002 | Docket: 1402942

Published

administrative or judicial proceeding. As section 193.011(7), Florida Statutes (2000) requires the Appraiser

Gulf Coast Recycling, Inc. v. Turner

753 So. 2d 712, 2000 Fla. App. LEXIS 2912, 2000 WL 283100

District Court of Appeal of Florida | Filed: Mar 17, 2000 | Docket: 64795956

Published

Appraiser failed to follow the requirements of section 193.011, Florida Statutes (1997). The property at issue

Island Developers, Ltd. v. Robbins

697 So. 2d 1282, 1997 Fla. App. LEXIS 9279, 1997 WL 473723

District Court of Appeal of Florida | Filed: Aug 13, 1997 | Docket: 64775387

Published

PER CURIAM. Affirmed. See § 193.011, Fla. Stat. (1993); Valencia Ctr., Inc. v. Bystrom, 543 So.2d 214

St. Petersburg Harbourview Hotel Corp. v. Jasper (In re St. Petersburg Harbourview Hotel Corp.)

176 B.R. 611, 8 Fla. L. Weekly Fed. B 313, 1994 Bankr. LEXIS 2063

United States Bankruptcy Court, M.D. Florida | Filed: Dec 22, 1994 | Docket: 65780910

Published

and these values must stand as correct. Florida Statute 193.011 governs the appraisal of real property

Rouse-Miami, Inc. v. Robbins

633 So. 2d 1121, 1994 Fla. App. LEXIS 1666, 1994 WL 59440

District Court of Appeal of Florida | Filed: Mar 1, 1994 | Docket: 64747015

Published

property appraiser considered the factors in section 193.011, Florida Statutes (1989) in the appraisal.

Ago

Florida Attorney General Reports | Filed: May 13, 1991 | Docket: 3256337

Published

appraiser must consider the factors set forth in section 193.011, Florida Statutes, which include, among other

Robbins v. Adlee Developers

556 So. 2d 503, 1990 Fla. App. LEXIS 778, 1990 WL 8636

District Court of Appeal of Florida | Filed: Feb 6, 1990 | Docket: 64647994

Published

would limit the land to a four-story building. Section 193.-011, Florida Statutes (1987), requires an appraiser

Pier House Joint Venture v. Higgs

555 So. 2d 899, 1990 Fla. App. LEXIS 88, 1990 WL 954

District Court of Appeal of Florida | Filed: Jan 9, 1990 | Docket: 64647581

Published

all of the statutory criteria established by Section 193.011, Florida Statutes (1987). The property owner’s

Markham v. Security Management Corp.

544 So. 2d 1148, 14 Fla. L. Weekly 1421, 1989 Fla. App. LEXIS 3423, 1989 WL 64701

District Court of Appeal of Florida | Filed: Jun 14, 1989 | Docket: 64643158

Published

to properly apply the factors set forth in section 193.011, Florida Statutes (1983). The property owners

Schultz v. Lurie

512 So. 2d 1003, 12 Fla. L. Weekly 2059, 1987 Fla. App. LEXIS 10005

District Court of Appeal of Florida | Filed: Aug 21, 1987 | Docket: 64629589

Published

testimony that utilizing the criteria set forth in section 193.011(1)-(8), Florida Statutes (1981), the land and

Roden v. Estech, Inc.

508 So. 2d 728, 12 Fla. L. Weekly 1258, 1987 Fla. App. LEXIS 8261

District Court of Appeal of Florida | Filed: May 13, 1987 | Docket: 64627918

Published

appraiser disregarded the requirements of section 193.011, Florida Statutes (1983), because he failed

Bystrom v. Bal Harbour 101 Condominium Ass'n

502 So. 2d 1312, 12 Fla. L. Weekly 612, 1987 Fla. App. LEXIS 6991

District Court of Appeal of Florida | Filed: Feb 24, 1987 | Docket: 64625260

Published

consider all of the required factors under section 193.011, Florida Statutes (1985). The appellees presented

Oyster Pointe Resort Condominium Ass'n v. Nolte

497 So. 2d 1306, 11 Fla. L. Weekly 2435, 1986 Fla. App. LEXIS 10684

District Court of Appeal of Florida | Filed: Nov 19, 1986 | Docket: 64623227

Published

same full effect to the express language of section 193.011(8) Florida Statutes (1983), as he did to section

Florida Power & Light Co. v. Markham

496 So. 2d 152, 11 Fla. L. Weekly 1830, 1986 Fla. App. LEXIS 9443

District Court of Appeal of Florida | Filed: Aug 20, 1986 | Docket: 64622338

Published

appraiser’s method of appraisal was contrary to section 193.011, Florida Statutes (1980), nor to section 192

Holland v. Walker

492 So. 2d 1093, 11 Fla. L. Weekly 1515, 1986 Fla. App. LEXIS 8653

District Court of Appeal of Florida | Filed: Jul 9, 1986 | Docket: 64621086

Published

considered each of the eight criteria found in section 193.011, Florida Statutes, in arriving at the just

Schultz v. Williams

472 So. 2d 1347, 10 Fla. L. Weekly 1815, 1985 Fla. App. LEXIS 14426

District Court of Appeal of Florida | Filed: Jul 24, 1985 | Docket: 64613275

Published

contended his assessments were improper under section 193.011, Florida Statutes (1979), which required consideration

Bystrom v. Bloom

472 So. 2d 819, 10 Fla. L. Weekly 1675, 1985 Fla. App. LEXIS 14972

District Court of Appeal of Florida | Filed: Jul 9, 1985 | Docket: 64613134

Published

considered each of the eight criteria listed in Section 193.011, Florida Statutes (1979) in assessing the subject

Walker v. Hoffman

464 So. 2d 710, 10 Fla. L. Weekly 662, 1985 Fla. App. LEXIS 12940

District Court of Appeal of Florida | Filed: Mar 13, 1985 | Docket: 64610352

Published

residential units, and the criteria found in section 193.011, Florida Statutes (1983), the trial court itself

Daniel v. Canterbury Towers, Inc.

462 So. 2d 497

District Court of Appeal of Florida | Filed: Jan 30, 1985 | Docket: 449461

Published

appeal therefrom, we are required to construe section 193.011, Florida Statute (1979), to determine whether

Louisville & Nashville Railroad v. Department of Revenue

736 F.2d 1495, 1984 U.S. App. LEXIS 20239

Court of Appeals for the Eleventh Circuit | Filed: Jul 24, 1984 | Docket: 66198709

Published

appraisers to consider eight factors. Fla.Stat.Ann. § 193.011. An appraiser need accord a given factor only

Department of Revenue v. Ford

438 So. 2d 798, 1983 Fla. LEXIS 2994

Supreme Court of Florida | Filed: Sep 8, 1983 | Docket: 64599966

Published

statewide application.” 417 So.2d at 1116. Section 193.011 sets forth eight factors and directs property

State, Department of Revenue v. Johnston

422 So. 2d 935, 1982 Fla. App. LEXIS 21539

District Court of Appeal of Florida | Filed: Nov 3, 1982 | Docket: 64593723

Published

(Emphasis added). . Art. VII, § 4, Fla.Const; § 193.011, Fla.Stat. (1979). . Because the interim roll

Florida Department of Revenue v. Ford

417 So. 2d 1109, 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834

District Court of Appeal of Florida | Filed: Aug 11, 1982 | Docket: 64591645

Published

Statutes, relating to the method of assessment and section 193.11, Florida Statutes, requiring the county tax

Xerox Corp. v. Blake

415 So. 2d 1308, 1982 Fla. App. LEXIS 20250

District Court of Appeal of Florida | Filed: Jun 8, 1982 | Docket: 64590908

Published

by law as necessary to achieve just valuation. § 193.011, Fla.Stat. (1975).4 His review of the income factor

Blake v. Oceancoast Corp.

417 So. 2d 1002, 1982 Fla. App. LEXIS 20101

District Court of Appeal of Florida | Filed: May 25, 1982 | Docket: 64591602

Published

consider all of the criteria set forth in Section 193.011, Florida Statutes (1977), although, most certainly

Bystrom v. Equitable Life Assurance Society of United States

416 So. 2d 1133, 1982 Fla. App. LEXIS 20620

District Court of Appeal of Florida | Filed: Mar 31, 1982 | Docket: 64591251

Published

Section 4 of the Florida Constitution and Section 193.011, Florida Statutes (1977).3 In a non-jury trial

Service Facilities Corp. v. Lanier

371 So. 2d 1083

District Court of Appeal of Florida | Filed: Jun 13, 1979 | Docket: 2563009

Published

had not considered the factors contained in Section 193.011 Florida Statutes (1971) or followed the dictates

Sun Oil Co. v. Fisher

370 So. 2d 413, 63 Oil & Gas Rep. 581, 1979 Fla. App. LEXIS 14935

District Court of Appeal of Florida | Filed: Apr 24, 1979 | Docket: 64569976

Published

capitalized income. If the appraiser complies with Section 193.011, prescribing generally the factors to be considered

Ago

Florida Attorney General Reports | Filed: Sep 29, 1977 | Docket: 3255582

Published

In discussing the factors as set forth in F. S. 193.011 the assessor was of the opinion that he was

Miami Atlantic Development Corp. v. Blake

334 So. 2d 29, 1975 Fla. App. LEXIS 19100

District Court of Appeal of Florida | Filed: Dec 9, 1975 | Docket: 64554198

Published

future and the present use of the property.” § 193.011(2), Fla.Stat., F.S.A. The courts have held that

Dean v. Palm Beach Mall, Inc.

297 So. 2d 298, 1974 Fla. LEXIS 3742

Supreme Court of Florida | Filed: Jun 19, 1974 | Docket: 64540063

Published

various criteria of valuation set forth in Section 193.011, Florida Statutes, F.S.A.5 The opinion of Petitioner’s

Landon v. Metropolitan Dade County

280 So. 2d 714, 1973 Fla. App. LEXIS 7892

District Court of Appeal of Florida | Filed: Jul 24, 1973 | Docket: 64533538

Published

considered in deriving a “just valuation”, in § 193.011, Fla.Stat., F.S.A., (1969)3 providing: “Assessment

Palm Beach Mall, Inc. v. City of West Palm Beach

279 So. 2d 56, 1973 Fla. App. LEXIS 7917

District Court of Appeal of Florida | Filed: Jun 8, 1973 | Docket: 64532753

Published

considering all of the statutory criteria set out in § 193.011, F.S.1969, F.S.A. He used the cost approach, the

Greenwood v. Firstamerica Development Corp.

265 So. 2d 89, 1972 Fla. App. LEXIS 6386

District Court of Appeal of Florida | Filed: Aug 1, 1972 | Docket: 64527078

Published

as of the 1st day of January of each year. Section 193.11(1), Fla.Stat., F.S. A. The character of a particular

Schooley v. Wetstone

258 So. 2d 483, 1972 Fla. App. LEXIS 7260

District Court of Appeal of Florida | Filed: Mar 3, 1972 | Docket: 64524581

Published

57-195, General Acts of 1957 (carried forward as § 193.11(3), F.S. and later transferred to § 193.071(3)

Peoples Gas System, Inc. v. Dade Cty.

251 So. 2d 547, 1971 Fla. App. LEXIS 6172

District Court of Appeal of Florida | Filed: Jun 29, 1971 | Docket: 64521796

Published

the statutory authority therefor as outlined in § 193.011 applied in connection with § 366.06, Fla.Stat

Lake Worth Towers, Inc. v. Gerstung

251 So. 2d 27, 1971 Fla. App. LEXIS 6107

District Court of Appeal of Florida | Filed: Jun 7, 1971 | Docket: 64521599

Published

aged >)< * # >> . The pertinent statute, Section 193.11(4), IT.S.1967, provided: “All taxable lands

Town of Bay Harbor Island v. Lancelot Associates

243 So. 2d 437, 1971 Fla. App. LEXIS 5411

District Court of Appeal of Florida | Filed: Jan 26, 1971 | Docket: 64518531

Published

required to consider all the criteria set forth in § 193.011, Fla.Stat., F.S.A. (formerly § 193.021, Fla.Stat

Oates v. Bailey

241 So. 2d 730, 1970 Fla. App. LEXIS 5485

District Court of Appeal of Florida | Filed: Dec 10, 1970 | Docket: 64517753

Published

classification as forestry lands within the meaning of Section 193.11(3), Florida Statutes, F. S.A., and, if so,

Metropolitan Dade County v. Colsky

241 So. 2d 440, 1970 Fla. App. LEXIS 5441

District Court of Appeal of Florida | Filed: Dec 1, 1970 | Docket: 64517616

Published

Section 193.071(4), Fla.Stat., F.S.A. (formerly § 193.11(4), Fla.Stat., F.S.A.) provides: “All taxable

Sapp v. Conrad

240 So. 2d 884, 1970 Fla. App. LEXIS 5696

District Court of Appeal of Florida | Filed: Nov 17, 1970 | Docket: 64517426

Published

engage in a bona fide forestry operation under Section 193.11(3). If that had been the legislative intent

McArthur Jersey Farm Dairy, Inc. v. Dade County

240 So. 2d 844, 1970 Fla. App. LEXIS 5668

District Court of Appeal of Florida | Filed: Nov 17, 1970 | Docket: 64517402

Published

Florida, c. 69-101, § 20, as repetitive of present § 193.011, Fla. Stat.1969, F.S.A.) The circuit court denied

Culbertson v. Seacoast Towers East, Inc.

236 So. 2d 761, 1970 Fla. LEXIS 2733

Supreme Court of Florida | Filed: Jun 17, 1970 | Docket: 64515103

Published

the term ‘substantially completed’ as used in § 193.11 (4) Fla.Stat. [F.S.A.] and therefore affects the

Buckress Land Co. v. Metropolitan Dade County

232 So. 2d 384, 1970 Fla. LEXIS 2832

Supreme Court of Florida | Filed: Apr 8, 1970 | Docket: 64513552

Published

agricultural use of the land in accordance with Florida Statute 193.11(3); however, the same County Tax Assessor

Haines v. Holley

234 So. 2d 152, 1970 Fla. App. LEXIS 6487

District Court of Appeal of Florida | Filed: Apr 8, 1970 | Docket: 64514204

Published

on the first day of Jan'uary of each year. F.S. § 193.11, F.S.A. provides inter alia that the county tax

Culbertson v. Seacoast Towers East, Inc.

232 So. 2d 753, 1970 Fla. App. LEXIS 6853

District Court of Appeal of Florida | Filed: Mar 10, 1970 | Docket: 64513654

Published

of January 1, 1967, under the provisions of F.S. 193.11(4).” The tax assessor had determined the improvements

Mackle Co. v. Metropolitan Dade County

220 So. 2d 422, 1969 Fla. App. LEXIS 6049

District Court of Appeal of Florida | Filed: Mar 18, 1969 | Docket: 64508989

Published

entitled to be assessed as agricultural land, under § 193.11(3) Fla.Stat, F.S.A., for the tax year 1967. On

Powell v. Kelly

214 So. 2d 347, 1968 Fla. App. LEXIS 6141

District Court of Appeal of Florida | Filed: Sep 11, 1968 | Docket: 64506769

Published

operation, as contemplated by Subsection 3 of Section 193.11 Florida Statutes, and not their value for col*354lateral

Homer v. Connecticut General Life Insurance

213 So. 2d 490, 1968 Fla. App. LEXIS 5150

District Court of Appeal of Florida | Filed: Jul 30, 1968 | Docket: 64506511

Published

motion. This interlocutory appeal follows. Section 193.11, Fla.Stat., F.S.A., directs that the County

Maxwell v. Pine Gas Corp.

209 So. 2d 235, 1968 Fla. App. LEXIS 5610

District Court of Appeal of Florida | Filed: Apr 22, 1968 | Docket: 64504847

Published

real and personal property in said counties * * § 193.11 “(1) Between January 1 and July 1 in each year

Maxwell v. Pine Gas Corp.

209 So. 2d 235, 1968 Fla. App. LEXIS 5610

District Court of Appeal of Florida | Filed: Apr 22, 1968 | Docket: 64504847

Published

real and personal property in said counties * * § 193.11 “(1) Between January 1 and July 1 in each year

Jasper v. William C. McLean & Sons, Inc.

195 So. 2d 240, 1967 Fla. App. LEXIS 5336

District Court of Appeal of Florida | Filed: Feb 8, 1967 | Docket: 64499824

Published

therefore be assessed as “agricultural lands” under Section 193.11(3), Fla.St., F.S.A. As agricultural lands the

Adler-Built Industries, Inc. v. City of Opa-Locka

191 So. 2d 75, 1966 Fla. App. LEXIS 4989

District Court of Appeal of Florida | Filed: Oct 18, 1966 | Docket: 64498384

Published

on the basis of agricultural use as required by § 193.11(3) Fla.Stat., F.S.A., •as made applicable by the

Nott v. Butscher

189 So. 2d 373, 1966 Fla. App. LEXIS 5204

District Court of Appeal of Florida | Filed: Aug 16, 1966 | Docket: 64497803

Published

CARROLL, DONALD K., and JOHNSON, JJ., concur. . Section 193.11(2), Florida Statutes, F.S.A., provides: “All

Townsend v. Gray

181 So. 2d 612, 1966 Fla. App. LEXIS 5803

District Court of Appeal of Florida | Filed: Jan 11, 1966 | Docket: 64495137

Published

by the statute (Chap. 20722, Acts 1941, F.S.A. § 193.11) would necessarily result in favoring the homesteads

Brown v. St. Joe Paper Co.

178 So. 2d 606, 1965 Fla. App. LEXIS 3671

District Court of Appeal of Florida | Filed: Sep 16, 1965 | Docket: 64494174

Published

court has made its own interpretation of F.S. § 193.11(3), F.S.A. and F.S. § 193.021, F.S.A. based on

Sproul v. Royal Palm Yacht & County Club, Inc.

143 So. 2d 900

District Court of Appeal of Florida | Filed: Aug 17, 1962 | Docket: 60206641

Published

by the statute (Chap. 20722, Acts 1941, F.S.A. § 193.-11) would necessarily result in favoring the homesteads

Blumberg v. Petteway

91 So. 2d 297

Supreme Court of Florida | Filed: Nov 21, 1956 | Docket: 64488611

Published

by approximately 50 per cent. The Statute, F.S. § 193.11(1) F.S.A. provides that the Assessor of Taxes