Florida Statute 193.085 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.085

193.085 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.

F.S. 193.085 on Google Scholar

F.S. 193.085 on Casetext

Amendments to 193.085

Arrestable Offenses / Crimes under Fla. Stat. 193.085

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.085.

Annotations, Discussions, Cases:

Cases Citing Statute 193.085

Total Results: 20

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Court: Fla. Att'y Gen. | Date Filed: 2008-05-05T00:53:00-07:00

Snippet: carriers, and other companies assessed pursuant to s. 193.085 shall be allowed one $25,000 exemption for each

Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS.

Court: Fla. | Date Filed: 2006-11-16T00:00:00-08:00

Citation: 944 So. 2d 306

Snippet: County when the property is assessed pursuant to s. 193.085(4). (2) No action shall be brought to contest a…whose name property is assessed. . . ."); § 193.085(1), (3)(a)-(b), Fla. Stat. (2006) (requiring all

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Court: Fla. Att'y Gen. | Date Filed: 2005-02-08T23:53:00-08:00

Snippet: ); and 72-323 (assessment roll required by ss. 193.085(1) and 193.114(1)(a), Fla. Stat., is a public record

Ward v. Brown

Court: Fla. | Date Filed: 2004-10-21T00:00:00-07:00

Citation: 894 So. 2d 811, 2004 WL 2360129

Snippet: County when the property is assessed pursuant to s. 193.085(4). § 194.171(1), Fla. Stat. (2001). In its order

Department of Rev. v. Eastern American Technologies Corp.

Court: Fla. Dist. Ct. App. | Date Filed: 2000-07-28T00:53:00-07:00

Citation: 762 So. 2d 1044

Snippet: County when the property is assessed pursuant to s. 193.085(4). (2) No action shall be brought to contest a

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: County when the property is assessed pursuant to § 193.085(4). (2) No action shall be brought to contest a

Havill v. Scripps Howard Cable Co.

Court: Fla. | Date Filed: 1998-04-23T00:53:00-07:00

Citation: 742 So. 2d 210

Snippet: companies under the unit-rule method of valuation. § 193.085(4)(a), Fla. Stat. (1997). The "unit-rule method

Scripps Howard Cable Company v. Havill

Court: Fla. Dist. Ct. App. | Date Filed: 1995-11-30T23:53:00-08:00

Citation: 665 So. 2d 1071

Snippet: value of the personal property. Although paragraph 193.085(4)(a), Florida Statutes (1991), permits this method…lead us to conclude that the extension of section 193.085(4)(a) to cable companies is improper. Under the

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

Court: Fla. Dist. Ct. App. | Date Filed: 1993-06-18T00:53:00-07:00

Citation: 620 So. 2d 1051

Snippet: its just value as determined pursuant to section 193.085, Florida Statutes (1987), the rules and regulations… the assessments were in violation of sections 193.085, 195.027 and 195.032, Florida Statutes (1987), …upon by DOR as authority for its rules, section 193.085(4), is a valid statute, the statute simply does…contends that if DOR's interpretation of section 193.085(4) is accepted as providing legislative authority…1941 statutes became incorporated in subsection 193.085(4)(a), Florida Statutes (1987). This subsection

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

Snippet: RAB/tjw 1 See, ss. 192.042, 192.011, 193.023 and 193.085, Fla. Stat. 2 Walker v. Hoffman, 464 So.2d 710

Department of Revenue v. General American Transportation Corp.

Court: Fla. | Date Filed: 1988-02-18T00:00:00-08:00

Citation: 521 So. 2d 112, 13 Fla. L. Weekly 115, 1988 Fla. LEXIS 281

Snippet: taxation of private line railroad cars under section 193.085(4), Florida Statutes (1979). The district court… of private-line railcars, pursuant to section 193.085(4)(b), Florida Statutes (1979), unconstitutionally…which their parent railroad owns track. Section 193.-085(4)(b), Florida Statutes (1979), provides: (b) … that the statutory scheme embodied in section 193.085(4)(b), Florida Statutes (1979), discriminates against…however, the absence of any provision — in Section 193.085 or elsewhere in Florida Statutes —which directs

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Court: Fla. Att'y Gen. | Date Filed: 1987-01-25T23:53:00-08:00

Snippet: 323 ("the assessment roll required by ss. 193.085[1] and 193.114[1][a], F.S., is a public record&

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Court: Fla. Att'y Gen. | Date Filed: 1986-12-02T23:53:00-08:00

Snippet: in the county. Section193.114(2), F.S. See, s. 193.085(1), F.S., providing that the property appraiser

Department of Revenue v. General American Transportation Corp.

Court: Fla. Dist. Ct. App. | Date Filed: 1986-11-12T00:00:00-08:00

Citation: 504 So. 2d 1259, 1986 Fla. App. LEXIS 10652, 11 Fla. L. Weekly 2360

Snippet: that the authorizing Florida Statute, Section 193.085(4)(b), was applied unconstitutionally. We affirm…trial court held: The Court concludes that Section 193.-085(4)(b), Florida Statutes cannot constitutionally…however, the absence of any provision — in Section 193.-085 or elsewhere in Florida Statutes— which directs…railroad cars requires the Court to hold Section 193.085(4)(b) unconstitutional as applied to Plaintiffs…OF PRIVATE-LINE RAIL-CARS, PURSUANT TO SECTION 193.-085(4)(B), FLORIDA STATUTES (1979), UNCONSTITUTIONALLY

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Court: Fla. Att'y Gen. | Date Filed: 1983-07-20T00:53:00-07:00

Snippet: the appropriate assessment rolls. See,e.g., s 193.085 (property appraiser shall ensure that all real

Florida Department of Revenue v. Ford

Court: Fla. Dist. Ct. App. | Date Filed: 1982-08-11T00:00:00-07:00

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

Snippet: section 193.11(1) was replaced by present sections 193.085 and 193.114, Florida Statutes (1981), which provide…property assessment roll” as required by section 193.085 and. 193.114, Florida Statutes (1982). This is

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Court: Fla. Att'y Gen. | Date Filed: 1980-07-16T00:53:00-07:00

Snippet: an exception. Likewise, the requirements of s. 193.085 relating to real property and, in part, to state-owned

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Court: Fla. Att'y Gen. | Date Filed: 1980-07-15T00:53:00-07:00

Snippet: on the real property assessment roll. Section 193.085, F. S. Pursuant to s.193.114, F. S., the Department

Department of Revenue v. General American Transportation Corp.

Court: Fla. Dist. Ct. App. | Date Filed: 1979-10-04T00:00:00-07:00

Citation: 382 So. 2d 316, 1979 Fla. App. LEXIS 16370

Snippet: PER CURIAM. From an examination of Section 193.-085(4)(b), Florida Statutes (1975), we conclude that

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Court: Fla. Att'y Gen. | Date Filed: 1979-02-04T23:53:00-08:00

Snippet: county real property assessment roll (see ss. 193.085, 193.114, and 193.116, F. S.) as lists all of the