Florida Statute 193.122 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.122

193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.—

(1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323, if applicable, and again after all hearings required by s. 194.032 have been held. These certificates shall be attached to each roll as required by the Department of Revenue. Notwithstanding an extension of the roll by the board of county commissioners pursuant to s. 197.323, the value adjustment board must complete all hearings required by s. 194.032 and certify the assessment roll to the property appraiser by June 1 following the assessment year. The June 1 requirement shall be extended until December 1 in each year in which the number of petitions filed increased by more than 10 percent over the previous year.

(2) After the first certification of the tax rolls by the value adjustment board, the property appraiser shall make all required extensions on the rolls to show the tax attributable to all taxable property. Upon completion of these extensions, and upon satisfying himself or herself that all property is properly taxed, the property appraiser shall certify the tax rolls and shall within 1 week thereafter publish notice of the date and fact of extension and certification on the property appraiser’s website and in a periodical meeting the requirements of s. 50.011 and publicly display a notice of the date of certification in the office of the property appraiser. The property appraiser shall also supply notice of the date of the certification to any taxpayer who requests one in writing. These certificates and notices shall be made in the form required by the department and attached to each roll as required by the department by rule.

(3) When the tax rolls have been extended pursuant to s. 197.323, the second certification of the value adjustment board shall reflect all changes made by the board together with any adjustments or changes made by the property appraiser. Upon such certification, the property appraiser shall recertify the tax rolls with all changes to the collector and shall provide public notice of the date and fact of recertification pursuant to subsection (2).

(4) An appeal of a value adjustment board decision pursuant to s. 194.036(1)(a) or (b) by the property appraiser shall be filed prior to extension of the tax roll under subsection (2) or, if the roll was extended pursuant to s. 197.323, within 30 days of recertification under subsection (3). The roll may be certified by the property appraiser prior to an appeal being filed pursuant to s. 194.036(1)(c), but such appeal shall be filed within 20 days after receipt of the decision of the department relative to further judicial proceedings.

(5) The department shall promulgate regulations to ensure that copies of the tax rolls are distributed to the appropriate officials and maintained as part of their records for as long as is necessary to provide for the orderly collection of taxes. Such regulations shall also provide for the maintenance of the necessary permanent copies of such rolls.

(6) The property appraiser may extend millage as required in subsection (2) against the assessment roll and certify it to the tax collector even though there are parcels subject to judicial or administrative review pursuant to s. 194.036(1). Such parcels shall be certified and have taxes extended against them in accordance with the decisions of the value adjustment board or the property appraiser’s valuation if the roll has been extended pursuant to s. 197.323, except that payment of such taxes by the taxpayer shall not preclude the taxpayer from being required to pay additional taxes in accordance with final judicial determination of an appeal filed pursuant to s. 194.036(1).

(7) Each assessment roll shall be submitted to the executive director of the department in the manner and form prescribed by the department within 1 week after extension and certification to the tax collector and again after recertification to the tax collector, if applicable. When the provisions of s. 193.1145 are exercised, the requirements of this subsection shall apply upon extension pursuant to s. 193.1145(3)(a) and again upon reconciliation pursuant to s. 193.1145(8)(a).

History.—s. 18, ch. 70-243; s. 1, ch. 71-371; s. 9, ch. 73-172; s. 4, ch. 74-234; s. 2, ch. 76-133; s. 5, ch. 76-234; s. 1, ch. 77-174; s. 14, ch. 82-226; s. 2, ch. 82-388; ss. 3, 26, ch. 83-204; s. 55, ch. 83-217; ss. 208, 221, ch. 85-342; s. 141, ch. 91-112; s. 976, ch. 95-147; s. 3, ch. 2013-72; s. 3, ch. 2016-128.

Note.—Consolidation of provisions of former ss. 193.401-193.421.

F.S. 193.122 on Google Scholar

F.S. 193.122 on Casetext

Amendments to 193.122

Arrestable Offenses / Crimes under Fla. Stat. 193.122

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.122.

Annotations, Discussions, Cases:

Cases Citing Statute 193.122

Total Results: 20

TAMPA PORT AUTHORITY v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

Court: Fla. Dist. Ct. App. | Date Filed: 2023-12-29T00:00:00-08:00

Snippet: action is prescribed by a second statute, section 193.122(4), Florida Statutes (2014), which requires the…Authority emphasizes the requirement in section 193.122(4) that a property appraiser's suit challenging…814, 816 (Fla. 1988). In contrast, section 193.122(4), which governed the property appraiser'…sure, as the Port Authority points out, section 193.122(4) employs the mandatory term shall when setting…the original complaint for purposes of section 193.122(4), a limitation statute. Finally, also unlike

Dan Sowell, as Property Appraiser etc. v. Faith Christian Family Church Of Panama etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2018-07-25T00:53:00-07:00

Snippet: contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is

Williams Island Ventures v. Saiz De La Mora

Court: Fla. Dist. Ct. App. | Date Filed: 2018-04-25T00:00:00-07:00

Citation: 246 So. 3d 471

Snippet: triggering an entitlement to interest. Section 193.122(1), Florida Statutes (2014), makes only the VAB

Nikolits v. Haney

Court: Fla. Dist. Ct. App. | Date Filed: 2017-05-31T00:00:00-07:00

Citation: 221 So. 3d 725, 2017 WL 2350298, 2017 Fla. App. LEXIS 7829

Snippet: market value to $12,000,000. As required by section 193.122(3), Florida Statutes (2010), the property appraiser…action in the circuit court pursuant to sections 193.122(4) and 194.036(l)(a), Florida Statutes (2010).

City of Miami v. 346 Nw 29th Street, LLC

Court: Fla. Dist. Ct. App. | Date Filed: 2017-03-22T00:00:00-07:00

Citation: 217 So. 3d 143, 2017 WL 1076899, 2017 Fla. App. LEXIS 3788

Snippet: contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is

Miles v. Parrish

Court: Fla. Dist. Ct. App. | Date Filed: 2016-07-13T00:00:00-07:00

Citation: 199 So. 3d 1046, 2016 Fla. App. LEXIS 10777

Snippet: collection under s. 193.122(2).” § 194.171(2) (emphasis added). The version of section 193.122(2) applicable…assessment pursuant to section 193.122(2). § 194.171(2). Under section 193.122(2), a property appraiser must…penalties were “certified for collection under s. 193.122(2),” § 194.171(2), Fla. Stat. (2012), and thus …as required by the department by regulation. § 193.122(2), Fla. Stat. (2012) (emphasis added). Section…herself that all property is properly taxed.” § 193.122(2). Then, within one week of that certification

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: assessment roll to the tax collector. See §§ 193.122(1)-(3); 197.322(1)-(2); 197.323(1), Fla. Stat.

Genesis Ministries, Inc. v. Gregory S. Brown, as Property etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2016-02-15T00:00:00-08:00

Citation: 186 So. 3d 1074, 2016 WL 606685

Snippet: certified for collection under section 193.122(2). Section 193.122 has nothing to do with tax liens.&…contested is certified for collection, unders. 193.122(2)-” This is a “jurisdictional statute of nonclaim…assessment is “certified for collection under si 193.122(2).” A tax lien is not a tax 'assessment, …rolls for 2013 (or any other year) under section 193.122. Instead, it was based on the property appraiser…contested is certified for collection under s. 193.122(2), 60 days after the lien is recorded under

Gary R. Nikolits, as Property Appraiser for Palm Beach County, Florida v. Sarah B. Neff a/k/a Susan B. Neff a/k/a Sally B. Neff

Court: Fla. Dist. Ct. App. | Date Filed: 2015-12-09T00:00:00-08:00

Citation: 184 So. 3d 538, 2015 Fla. App. LEXIS 18399

Snippet: contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is

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: certified assessment roll to the tax collector. See §§ 193.122(l)-(3); 197.322(l)-(2); 197.323(1), Fla. Stat.

South Pointe Family & Children Center, Inc. v. Miami-Dade County

Court: Fla. Dist. Ct. App. | Date Filed: 2011-03-16T00:00:00-07:00

Citation: 57 So. 3d 256, 2011 Fla. App. LEXIS 3498, 2011 WL 904277

Snippet: contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is

Village of Doral Place Ass'n v. RU4 Real, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2009-10-14T00:00:00-07:00

Citation: 22 So. 3d 627, 2009 Fla. App. LEXIS 15540, 2009 WL 3271164

Snippet: contested is certified for collection under s.193.122(2)...." The statute is inapplicable here.

Ago

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

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

Ago

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

Snippet: certified by the property appraiser pursuant to s. 193.122(2) or, in order to produce revenue equivalent to

Cason v. FLORIDA DEPT. OF MANAGEMENT SERVS.

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

Citation: 944 So. 2d 306

Snippet: contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is

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: contested is certified for collection under s. 193.122(2). . . . . . . (6) The requirements of subsections

STATE DEPT. OF MANAGEMENT SERVICES v. Cason

Court: Fla. Dist. Ct. App. | Date Filed: 2005-08-04T00:53:00-07:00

Citation: 909 So. 2d 378

Snippet: contested is certified for collection under s. 193.122(2)[.] * * * (6) The requirements of subsections

State, Department of Management Services v. Cason

Court: Fla. Dist. Ct. App. | Date Filed: 2005-08-04T00:00:00-07:00

Citation: 909 So. 2d 378, 2005 Fla. App. LEXIS 12185

Snippet: contested is certified for collection under s. 193.122(2)[.] [[Image here]] (6) The requirements of subsections

Higgs v. ARMADA KEY WEST LTD. PARTNERSHIP

Court: Fla. Dist. Ct. App. | Date Filed: 2005-06-08T00:53:00-07:00

Citation: 903 So. 2d 303

Snippet: contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is

Ward v. Brown

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

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

Snippet: contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is… roll to the tax collector pursuant to section 193.122, Florida Statutes, the property appraiser shall