The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 193
ASSESSMENTS

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F.S. 193.441

193.441 Legislative intent; findings and declaration.—

(1) For the purposes of assessment roll preparation and recordkeeping, it is the legislative intent that any assessment for tax purposes which is less than the just value of the property shall be considered a classified use assessment and reported accordingly.

(2) The Legislature finds that Florida’s groundwater is among the state’s most precious and basic natural resources. The Legislature further finds that it is in the interest of the state to protect its groundwater from pollution, overutilization, and other degradation because groundwater is the primary source of potable water for 90 percent of Floridians. The Legislature declares that it is in the public interest to allow county governments the flexibility to implement voluntary tax assessment programs that protect the state’s high-water recharge areas.

History.—s. 12, ch. 79-334; s. 1, ch. 96-204.

F.S. 193.441 on Google Scholar

F.S. 193.441 on Casetext

Amendments to 193.441

Arrestable Offenses / Crimes under Fla. Stat. 193.441

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 193.441.

Annotations, Discussions, Cases:

Cases from cite.case.law:

SARTORI d b a v. DEPARTMENT OF REVENUE, 714 So. 2d 1136 (Fla. Dist. Ct. App. 1998)

. . . Section 193.441, Florida Statutes (1993), explains the legislative intent of the chapter as follows: . . . 193.441 Legislative intent. — For the purposes of assessment roll preparation and recordkeeping, it is . . .