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The 2025 Florida Statutes
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F.S. 193.085193.085 Listing all property.—(1) The property appraiser shall ensure that all real property within his or her county is listed and valued on the real property assessment roll. Streets, roads, and highways which have been dedicated to or otherwise acquired by a municipality, county, or state agency need not, but may, be listed. (2) The department shall promulgate such regulations and shall make available maps and mapping materials as it deems necessary to ensure that all real property within the state is listed and valued on the real property assessment rolls of the respective counties. In addition, individual property appraisers may use such other maps and materials as they deem expedient to accomplish the purpose of this section. (3)(a) All forms of local government, special taxing districts, multicounty districts, and municipalities shall provide written annual notification to the several property appraisers of any and all real property owned by any of them so that ownership of all such property will be properly listed. (b) Whenever real property is listed on the real property assessment rolls of the respective counties in the name of the State of Florida or any of its agencies, the listing shall not be changed in the absence of a recorded deed executed by the State of Florida or the state agency in whose name the property is listed. If, in preparing the assessment rolls, the several property appraisers within the state become aware of the existence of a recorded deed not executed by the state and purporting to convey real property listed on the assessment rolls as state-owned, the property appraiser shall immediately forward a copy of the recorded deed to the state agency in whose name the property is listed. (4) The department shall promulgate such rules as are necessary to ensure that all railroad property of all types is properly listed in the appropriate county and shall submit the county railroad property assessments to the respective county property appraisers not later than June 1 in each year. However, in those counties in which railroad assessments are not completed by the department by June 1, for millage certification purposes, the property appraiser may utilize the prior year’s values for such property.(a) All railroad and railroad terminal companies maintaining tracks or other fixed assets in the state and subject to assessment under the unit-rule method of valuation shall make an annual return to the Department of Revenue. Such returns shall be filed on or before April 1 and shall be subject to the penalties provided in s. 193.072. The department shall make an annual assessment of all operating property of every description owned by or leased to such companies. Such assessment shall be apportioned to each county, based upon actual situs and, in the case of property not having situs in a particular county, shall be apportioned based upon track miles. Operating property shall include all property owned or leased to such company, including right-of-way presently in use by the company, track, switches, bridges, rolling stock, and other property directly related to the operation of the railroad. Nonoperating property shall include that portion of office buildings not used for operating purposes, property owned but not directly used for the operation of the railroad, and any other property that is not used for operating purposes. The department shall promulgate rules necessary to ensure that all operating property is properly valued, apportioned, and returned to the appropriate county, including rules governing the form and content of returns. The evaluation and assessment of utility property shall be the duty of the property appraiser. (b)1. All private car and freight line and equipment companies operating rolling stock in Florida shall make an annual return to the Department of Revenue. The department shall make an annual determination of the average number of cars habitually present in Florida for each company and shall assess the just value thereof. 2. The department shall promulgate rules respecting the methods of determining the average number of cars habitually present in Florida, the form and content of returns, and such other rules as are necessary to ensure that the property of such companies is properly returned, valued, and apportioned to the state. 3. For purposes of this paragraph, “operating rolling stock in Florida” means having ownership of rolling stock which enters Florida. 4. The department shall apportion the assessed value of such property to the local taxing jurisdiction based upon the number of track miles and the location of mainline track of the respective railroads over which the rolling stock has been operated in the preceding year in each taxing jurisdiction. The situs for taxation of such property shall be according to the apportionment. (c) The values determined by the department pursuant to this subsection shall be certified to the property appraisers when such values have been finalized by the department. Prior to finalizing the values to be certified to the property appraisers, the department shall provide an affected taxpayer a notice of a proposed assessment and an opportunity for informal conference before the executive director’s designee. A property appraiser shall certify to the tax collector for collection the value as certified by the Department of Revenue. (d) Returns and information from returns required to be made pursuant to this subsection may be shared pursuant to any formal agreement for the mutual exchange of information with another state. (e) In any action challenging final assessed values certified by the department under this subsection, venue is in Leon County. (5)(a) Beginning in the year in which a notice of new, rebuilt, or expanded property is accepted and certified pursuant to s. 193.077 and for the 4 years immediately thereafter, the property appraiser shall separately assess the prior existing property and the expansion-related or rebuilt property, if any, of each business having submitted said notice pursuant to s. 220.182(4). The listing of expansion-related or rebuilt property on an assessment roll shall immediately follow the listing of prior existing property for each expanded business. However, beginning with the first assessment roll following receipt of a notice from the department that a business has been disallowed an enterprise zone property tax credit, the property appraiser shall singly list the property of such business. (b) This subsection expires on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act. History.—s. 14, ch. 70-243; s. 2, ch. 73-228; s. 2, ch. 74-234; s. 1, ch. 77-102; s. 1, ch. 77-174; s. 2, ch. 78-269; s. 11, ch. 79-334; s. 9, ch. 80-77; ss. 5, 10, ch. 80-248; s. 26, ch. 84-356; s. 6, ch. 89-174; s. 2, ch. 91-295; s. 64, ch. 94-136; s. 31, ch. 94-353; s. 1465, ch. 95-147; s. 24, ch. 2000-210; s. 15, ch. 2005-287; ss. 2, 10, ch. 2010-280; SJR 8-A, 2010 Special Session A. Note.—Consolidation of provisions of former ss. 193.051, 193.061, 193.071, 193.113, 193.131, 193.272, 193.281.
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Annotations, Discussions, Cases:
Cases Citing Statute 193.085
Total Results: 15
944 So. 2d 306, 2006 WL 3313749
Supreme Court of Florida | Filed: Nov 16, 2006 | Docket: 2518596
Cited 30 times | Published
in whose name property is assessed. . . ."); § 193.085(1), (3)(a)-(b), Fla. Stat. (2006) (requiring all
620 So. 2d 1051, 1993 WL 210590
District Court of Appeal of Florida | Filed: Jun 18, 1993 | Docket: 1722662
Cited 10 times | Published
of its just value as determined pursuant to section 193.085, Florida Statutes (1987), the rules and regulations
742 So. 2d 210, 1998 WL 190509
Supreme Court of Florida | Filed: Apr 23, 1998 | Docket: 1710258
Cited 6 times | Published
companies under the unit-rule method of valuation. § 193.085(4)(a), Fla. Stat. (1997). The "unit-rule method
830 F.2d 1567, 1987 U.S. App. LEXIS 14459
Court of Appeals for the Eleventh Circuit | Filed: Nov 2, 1987 | Docket: 977204
Cited 5 times | Published
the Department in accordance with Fla. Stat. § 193.085(4)(b)(4) (1981). The state acts as agent for the
368 So. 2d 884, 2 A.L.R. 4th 421
District Court of Appeal of Florida | Filed: Jan 19, 1979 | Docket: 1389827
Cited 4 times | Published
"private car line" property within the meaning of Section 193.085(4), Florida Statutes.[2] The property has not
665 So. 2d 1071
District Court of Appeal of Florida | Filed: Dec 1, 1995 | Docket: 1705247
Cited 2 times | Published
lead us to conclude that the extension of section 193.085(4)(a) to cable companies is improper. Under
742 So. 2d 408, 1999 Fla. App. LEXIS 11868, 1999 WL 682609
District Court of Appeal of Florida | Filed: Sep 3, 1999 | Docket: 1303150
Cited 1 times | Published
County when the property is assessed pursuant to § 193.085(4).
(2) No action shall be brought to contest
521 So. 2d 112, 13 Fla. L. Weekly 115, 1988 Fla. LEXIS 281
Supreme Court of Florida | Filed: Feb 18, 1988 | Docket: 64633116
Published
taxation of private line railroad cars under section 193.085(4), Florida Statutes (1979). The district court
504 So. 2d 1259, 1986 Fla. App. LEXIS 10652, 11 Fla. L. Weekly 2360
District Court of Appeal of Florida | Filed: Nov 12, 1986 | Docket: 64626203
Published
basis that the authorizing Florida Statute, Section 193.085(4)(b), was applied unconstitutionally. We affirm
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
real property assessment roll” as required by section 193.085 and. 193.114, Florida Statutes (1982). This
Florida Attorney General Reports | Filed: Jul 15, 1980 | Docket: 3256608
Published
valued on the real property assessment roll. Section 193.085, F. S. Pursuant to s.193.114, F. S., the Department
382 So. 2d 316, 1979 Fla. App. LEXIS 16370
District Court of Appeal of Florida | Filed: Oct 4, 1979 | Docket: 64575528
Published
PER CURIAM.
From an examination of Section 193.-085(4)(b), Florida Statutes (1975), we conclude that
368 So. 2d 884, 2 A.L.R. 4th 421, 1979 Fla. App. LEXIS 13981
District Court of Appeal of Florida | Filed: Jan 19, 1979 | Docket: 64569149
Published
“private car line” property within the meaning of Section 193.085(4), Florida Statutes.2 The property has not
Florida Attorney General Reports | Filed: Jun 3, 1975 | Docket: 3257011
Published
stockholder or the titleholdercorporation. Section 193.085(1), F.S., provides in pertinent part: "The
310 So. 2d 46, 1975 Fla. App. LEXIS 13954
District Court of Appeal of Florida | Filed: Mar 19, 1975 | Docket: 64545248
Published
appropriate county.” And the next mention is in Section 193.085, F.S.1971 at subsection (4) : “The department
