Florida Statute 193.023 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.023

193.023 Duties of the property appraiser in making assessments.—

(1) The property appraiser shall complete his or her assessment of the value of all property no later than July 1 of each year, except that the department may for good cause shown extend the time for completion of assessment of all property.

(2) In making his or her assessment of the value of real property, the property appraiser is required to physically inspect the property at least once every 5 years. Where geographically suitable, and at the discretion of the property appraiser, the property appraiser may use image technology in lieu of physical inspection to ensure that the tax roll meets all the requirements of law. The Department of Revenue shall establish minimum standards for the use of image technology consistent with standards developed by professionally recognized sources for mass appraisal of real property. However, the property appraiser shall physically inspect any parcel of taxable or state-owned real property upon the request of the taxpayer or owner.

(3) In revaluating property in accordance with constitutional and statutory requirements, the property appraiser may adjust the assessed value placed on any parcel or group of parcels based on mass data collected, on ratio studies prepared by an agency authorized by law, or pursuant to regulations of the Department of Revenue.

(4) In making his or her assessment of leasehold interests in property serving the unit owners of a condominium or cooperative subject to a lease, including property subject to a recreational lease, the property appraiser shall assess the property at its fair market value without regard to the income derived from the lease.

(5) In assessing any parcel of a condominium or any parcel of any other residential development having common elements appurtenant to the parcels, if such common elements are owned by the condominium association or owned jointly by the owners of the parcels, the assessment shall apply to the parcel and its fractional or proportionate share of the appurtenant common elements.

(6) In making assessments of cooperative parcels, the property appraiser shall use the method required by s. 719.114.

History.—s. 9, ch. 70-243; s. 1, ch. 72-290; s. 5, ch. 76-222; s. 1, ch. 77-102; s. 2, ch. 84-261; s. 14, ch. 86-300; s. 1, ch. 88-216; s. 5, ch. 91-223; s. 970, ch. 95-147; s. 1, ch. 2006-36; s. 1, ch. 2009-135; ss. 1, 10, ch. 2010-280; SJR 8-A, 2010 Special Session A.

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Amendments to 193.023

Arrestable Offenses / Crimes under Fla. Stat. 193.023

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.023.

Annotations, Discussions, Cases:

Cases Citing Statute 193.023

Total Results: 20

Central Carillon Beach Condo. Assoc., Inc. v. Garcia

Court: Fla. Dist. Ct. App. | Date Filed: 2018-03-21T00:53:00-07:00

Snippet: common elements are not separately assessed. §§ 193.023(5), and 718.120(1), Fla. Stat. (2016). Each residential

Rorrer F/K/A Orban v. Orban

Court: Fla. Dist. Ct. App. | Date Filed: 2017-03-29T00:00:00-07:00

Citation: 215 So. 3d 148, 2017 WL 1177588, 2017 Fla. App. LEXIS 4189

Snippet: previous credits to Mr. Orban $ 44.350.00 $132,193.23 Plus the new attorney fee award + $ 2.122.56

Dan Sowell, etc. v. Panama Commons L.P.

Court: Fla. | Date Filed: 2016-06-02T00:00:00-07:00

Citation: 192 So. 3d 27, 41 Fla. L. Weekly Supp. 249, 2016 WL 3090403, 2016 Fla. LEXIS 1149

Snippet: exemption to the Department of Revenue for review. §§ 193.023(1); 193.114(2)(g); 193.1142(1)(a), Fla. Stat. (

Marshall Stranburg, in his official etc. v. Panama Commons L.P.

Court: Fla. Dist. Ct. App. | Date Filed: 2015-04-07T00:00:00-07:00

Citation: 160 So. 3d 160

Snippet: exemption to the Department of Revenue for review. §§ 193.023(1);' 193.114(2)(g); 193.1142(l)(a), Fla. Stat

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Court: Fla. Att'y Gen. | Date Filed: 2009-09-29T00:53:00-07:00

Snippet: Analysis, CS/HB 1315, April 13, 2007. 5 See ss. 193.023, 193.122, 194.032, and 200.065, Fla. Stat. 6 While

Profile Investments, Inc. v. Delta Property Management, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2009-08-26T00:00:00-07:00

Citation: 19 So. 3d 1013, 2009 Fla. App. LEXIS 12878, 2009 WL 2602326

Snippet: section 193.023(1) mandates that the roll be updated “no later than July 1 of each year.” § 193.023(1), Fla

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Court: Fla. Att'y Gen. | Date Filed: 2009-07-06T00:53:00-07:00

Snippet: separately for taxes or special assessments. Section 193.023(5), Florida Statutes, directs the property appraiser… be consistent with the requirement in section 193.023(5), Florida Statutes, to assess the individual …unit to which it was assigned. Citing sections 193.023(5) and 718.120(1), Florida Statutes, the department…Department of Revenue and the plain language of section 193.023(5), Florida Statutes, it is my opinion that condominium

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Court: Fla. Att'y Gen. | Date Filed: 2007-01-30T23:53:00-08:00

Snippet: the assessment of all property pursuant to s. 193.023, certifies to each taxing authority the taxable

Hidden Bay Master Association, Inc. v. Miami-Dade County Department of Property Appraisal

Court: Fla. Dist. Ct. App. | Date Filed: 2006-09-27T00:53:00-07:00

Citation: 938 So. 2d 599

Snippet: jointly by the unit owners, as set forth in section 193.023(5), Florida Statutes (2001).[1] As such, Hidden…because the Property Appraiser violated section 193.023(5), Florida Statutes (2001), by appraising the …Hidden Bay's argument that, pursuant to section 193.023(5), the Property Appraiser erroneously appraised…AND, IF FILED, DISPOSED OF. NOTES [1] Section 193.023(5), Florida Statutes, states, in relevant part:…proportionate share of the appurtenant common elements. § 193.023(5), Fla. Stat. (2001). [2] In reviewing this allegation

Delta Property Mgmt., Inc. v. Profile Investments, Inc.

Court: Fla. | Date Filed: 2004-05-13T00:53:00-07:00

Citation: 875 So. 2d 443

Snippet: 2000 roll, not the 1999 roll, because section 193.023(1) mandates that the roll be updated "no later… later than July 1 of each year." § 193.023(1), Fla. Stat. (1999) (emphasis added). The clerk should…, § 189, at 2120-22, Laws of Fla. [8] Section 193.023(1), Florida Statutes (1999), provides: The property

Baron v. Rhett

Court: Fla. Dist. Ct. App. | Date Filed: 2003-05-14T00:53:00-07:00

Citation: 847 So. 2d 1032

Snippet: the Broward County Administrator. [2] Section 193.023(1), Florida Statutes, states that the property

Delta Property Management v. Profile Investments, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2002-10-14T00:53:00-07:00

Citation: 830 So. 2d 867

Snippet: and 2000 rolls were prepared. Although section 193.023(1), Florida Statutes, provides that the property…appeared on the 1999 tax assessment role. Section 193.023(1), Florida Statutes (1999), required the 2000 …appraiser complied with the command of section 193.023(1) that he complete the assessment of the value…statutes. In addition to the requirement in section 193.023(1), directing the property appraiser to complete

Bankunited Financial Corp. v. Markham

Court: Fla. Dist. Ct. App. | Date Filed: 1999-09-29T00:53:00-07:00

Citation: 763 So. 2d 1072

Snippet: the property appraiser's duty under section 193.023(5), Florida Statutes (1997), which states: (5) … the property would be unauthorized by section 193.023(5), it would be void. Therefore, we conclude that

Wal-Mart Stores, Inc. v. Day

Court: Fla. Dist. Ct. App. | Date Filed: 1999-09-03T00:53:00-07:00

Citation: 742 So. 2d 408

Snippet: reference to the `extension of the roll under section 193.23' [now 197.323] contemplates the same time frame

Fuchs v. Robbins

Court: Fla. Dist. Ct. App. | Date Filed: 1999-07-16T00:53:00-07:00

Citation: 738 So. 2d 338

Snippet: Florida Supreme Court held unconstitutional section 193.023(6), Florida Statutes (1987), which called for properties

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Court: Fla. Att'y Gen. | Date Filed: 1996-05-23T00:53:00-07:00

Snippet: #39;s share of incremental tax revenues. Section 193.023(1), Florida Statutes, requires the property appraiser

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Court: Fla. Att'y Gen. | Date Filed: 1992-02-19T23:53:00-08:00

Snippet: homeowner's association, however, has cited s. 193.023(5), F.S., and Department of Revenue v. Morganwoods…who have easement rights to such areas. Section 193.023(5), F.S., provides: In assessing any parcel…they jointly owned by the lot owners. Thus, s. 193.023(5), F.S., by its own terms, would not appear to

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Court: Fla. Att'y Gen. | Date Filed: 1991-05-13T00:53:00-07:00

Snippet: Attorney General RAB/tjw 1 See, ss. 192.042, 192.011, 193.023 and 193.085, Fla. Stat. 2 Walker v. Hoffman, 464

Wilkinson v. St. Jude Harbors, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1990-07-11T00:00:00-07:00

Citation: 570 So. 2d 1332, 1990 Fla. App. LEXIS 5042, 1990 WL 96241

Snippet: 001(12). This argument is buttressed by section 193.023(2) which requires the property appraiser in making

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

Court: Fla. Dist. Ct. App. | Date Filed: 1989-12-14T23:53:00-08:00

Citation: 553 So. 2d 1203

Snippet: much more specific provision in section 193.023(6). Section 193.023(6) provides: In making his assessment…enacting section 193.023(6) concerning any lease, whether long or short term. Thus, section 193.023(6), as interpreted…from a use not permitted by the lease. Section 193.023(6) is not applicable to this case since the lease…affirmed by Valencia Center III. Nonetheless, section 193.023(6) does evidence legislative intent contrary to…Inc. ..."). Valencia Center II held section 193.023(6) unconstitutional on the stated basis that that