Florida Statute 194.013 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

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F.S. 194.013

194.013 Filing fees for petitions; disposition; waiver.—

(1) If required by resolution of the value adjustment board, a petition filed pursuant to s. 194.011 shall be accompanied by a filing fee to be paid to the clerk of the value adjustment board in an amount determined by the board not to exceed $15 for each separate parcel of property, real or personal, covered by the petition and subject to appeal. However, such filing fee may not be required with respect to an appeal from the disapproval of homestead exemption under s. 196.151 or from the denial of tax deferral under s. 197.2425. Only a single filing fee shall be charged under this section as to any particular parcel of real property or tangible personal property account despite the existence of multiple issues and hearings pertaining to such parcel or account. For joint petitions filed pursuant to s. 194.011(3)(e), (f), or (g), a single filing fee shall be charged. Such fee shall be calculated as the cost of the special magistrate for the time involved in hearing the joint petition and shall not exceed $5 per parcel of real property or tangible property account. Such fee is to be proportionately paid by affected parcel owners.

(2) The value adjustment board shall waive the filing fee with respect to a petition filed by a taxpayer who demonstrates at the time of filing, by an appropriate certificate or other documentation issued by the Department of Children and Families and submitted with the petition, that the petitioner is then an eligible recipient of temporary assistance under chapter 414.

(3) All filing fees imposed under this section shall be paid to the clerk of the value adjustment board at the time of filing. If such fees are not paid at that time, the petition shall be deemed invalid and shall be rejected.

(4) All filing fees collected by the clerk shall be allocated and utilized to defray, to the extent possible, the costs incurred in connection with the administration and operation of the value adjustment board.

History.—s. 19, ch. 83-204; s. 210, ch. 85-342; s. 2, ch. 86-175; s. 4, ch. 86-300; s. 2, ch. 88-146; s. 144, ch. 91-112; s. 55, ch. 96-175; s. 18, ch. 99-8; s. 3, ch. 2000-262; s. 70, ch. 2004-11; s. 55, ch. 2011-151; s. 41, ch. 2014-19; s. 2, ch. 2015-115.

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Amendments to 194.013

Arrestable Offenses / Crimes under Fla. Stat. 194.013

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.013.

Annotations, Discussions, Cases:

Cases Citing Statute 194.013

Total Results: 7

Ago

Court: Fla. Att'y Gen. | Date Filed: 2001-12-12T23:53:00-08:00

Snippet: 194.011(1). Notwithstanding the provisions of s.194.013, such person must pay a nonrefundable fee of $15

High Point Condominium Resorts v. Day

Court: Fla. Dist. Ct. App. | Date Filed: 1986-08-14T00:53:00-07:00

Citation: 494 So. 2d 508

Snippet: property appraisal adjustment board (§§ 194.011(3), 194.013, 194.032, Fla. Stat.) time-share owners are not

Harbeson v. Jackson Land Co.

Court: Fla. Dist. Ct. App. | Date Filed: 1962-07-17T00:00:00-07:00

Citation: 143 So. 2d 727, 1962 Fla. App. LEXIS 3119

Snippet: Am.St.Rep. 892; Bumgardner v. Leavitt, 35 W.Va. 194, 13 S.E. 67, 12 L.R.A. 776. “The bill of complaint

Baruch v. W. B. Haggerty, Inc.

Court: Fla. | Date Filed: 1939-05-16T00:00:00-08:00

Citation: 188 So. 797, 137 Fla. 799, 1939 Fla. LEXIS 1916

Snippet: 600,56 A.S.R. 892; Bumgardner v. Leavitt, 35 W. Va. 194, 13 S.E. 67, 12 L.R.A. 776. The bill of complaint

Chapman v. Stubbs

Court: Fla. | Date Filed: 1933-03-22T00:00:00-08:00

Citation: 147 So. 227, 109 Fla. 192

Snippet: Trugillo, 1 Colo. 161; Houston v. Williams, *Page 194 13 Cal. 24, 73 Am. Dec. 565; Galloway v. McKeithen

LeNoir v. McDaniel

Court: Fla. | Date Filed: 1920-10-08T00:00:00-08:00

Citation: 80 Fla. 500, 86 So. 435, 1920 Fla. LEXIS 499

Snippet: value. See Bumbardner v. Leavitt, 35 West Va. 194, 13 S. E. Rep. 67; Hubbard v. George, 81 West Va. 538

Phillips v. State ex rel. Dorner

Court: Fla. | Date Filed: 1918-01-18T00:00:00-08:00

Citation: 75 Fla. 93, 77 So. 665

Snippet: ; Mexican Central R. Co. v. Pinkney, 149 U. S. 194, 13 Sup. Ct. Rep. 859, 37 L. Ed. 699; Sanchez v. Haynes