Florida Statute 193.016 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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193.016 Property appraiser’s assessment; effect of determinations by value adjustment board.—If the property appraiser’s assessment of the same items of tangible personal property in the previous year was adjusted by the value adjustment board and the decision of the board to reduce the assessment was not successfully appealed by the property appraiser, the property appraiser shall consider the reduced values determined by the value adjustment board in assessing those items of tangible personal property. If the property appraiser adjusts upward the reduced values previously determined by the value adjustment board, the property appraiser shall assert additional basic and underlying facts not properly considered by the value adjustment board as the basis for the increased valuation notwithstanding the prior adjustment by the board.

History.—s. 2, ch. 2000-262.

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Amendments to 193.016

Annotations, Discussions, Cases:

Cases Citing Statute 193.016

Total Results: 2

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

Appeal and uphold the constitutionality of section 193.016, Florida Statutes (2001), requiring a property

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

124 So.2d 1, 2 (Fla.1960), I would construe section 193.016, Florida Statutes,4 as imposing process require*622ments

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