193.016
Property appraiser’s assessment; effect of determinations by value adjustment board.
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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.
Notes of Decisions
Cited in 2
cases, 2003–2005 · leading case: Florida Dept. of Revenue v. Howard
Florida Dept. of Revenue v. Howard (2005)
“§ 193.016, Fla. Stat. (2001). The trial court concluded that the requirement in section 193.”
Florida Department of Revenue v. Howard (2003)
“This case requires us to decide whether section 193.016, Florida Statutes, violates the uniform valuation requirement of article VII, section 4 of the Florida Constitution.”
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