Florida Statute 194.015 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

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F.S. 194.015

194.015 Value adjustment board.—There is hereby created a value adjustment board for each county, which shall consist of two members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and one member of the school board as elected from the membership of the school board, and two citizen members, one of whom shall be appointed by the governing body of the county and must own homestead property within the county and one of whom must be appointed by the school board and must own a business occupying commercial space located within the school district. A citizen member may not be a member or an employee of any taxing authority, and may not be a person who represents property owners in any administrative or judicial review of property taxes. The members of the board may be temporarily replaced by other members of the respective boards on appointment by their respective chairpersons. Any three members shall constitute a quorum of the board, except that each quorum must include at least one member of said governing board, at least one member of the school board, and at least one citizen member and no meeting of the board shall take place unless a quorum is present. Members of the board may receive such per diem compensation as is allowed by law for state employees if both bodies elect to allow such compensation. The clerk of the governing body of the county shall be the clerk of the value adjustment board. The board shall appoint private counsel who has practiced law for over 5 years and who shall receive such compensation as may be established by the board. The private counsel may not represent the property appraiser, the tax collector, any taxing authority, or any property owner in any administrative or judicial review of property taxes. No meeting of the board shall take place unless counsel to the board is present. Two-fifths of the expenses of the board shall be borne by the district school board and three-fifths by the district county commission.

History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26, ch. 70-243; s. 22, ch. 73-172; s. 5, ch. 74-234; s. 1, ch. 75-77; s. 6, ch. 76-133; s. 2, ch. 76-234; s. 1, ch. 77-69; s. 145, ch. 91-112; s. 978, ch. 95-147; s. 4, ch. 2008-197.

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Amendments to 194.015

Annotations, Discussions, Cases:

Cases Citing Statute 194.015

Total Results: 22

Bath Club, Inc. v. DADE CTY.

394 So. 2d 110, 1981 Fla. LEXIS 2521

Supreme Court of Florida | Filed: Jan 29, 1981 | Docket: 1315487

Cited 30 times | Published

counties and municipalities therein... ." Section 194.015, Florida Statutes (Supp. 1976), creates the

Gmaz v. King

238 So. 2d 511

District Court of Appeal of Florida | Filed: Aug 19, 1970 | Docket: 552377

Cited 15 times | Published

pursuant to the prescribed proceedings set forth in § 194.15, et seq., F.S.A. Appellee was high bidder in these

ITT Community Development Corp. v. Seay

347 So. 2d 1024

Supreme Court of Florida | Filed: Jun 30, 1977 | Docket: 1415885

Cited 14 times | Published

Florida Statutes), the Board of Tax Adjustment (Section 194.015, Florida Statutes), or the courts in reviewing

United States v. Broward County, Florida, William Markham, Broward County Appraiser, Joseph E. Rosenhagen, Broward County Revenue Collector

901 F.2d 1005, 1990 U.S. App. LEXIS 8235, 1990 WL 56513

Court of Appeals for the Eleventh Circuit | Filed: May 21, 1990 | Docket: 825109

Cited 12 times | Published

created by Chapter 194, Part 1, Florida Statutes § 194.015 to hear protests as to ad valorem assessments)

Tindel v. Griffin

25 So. 2d 200, 157 Fla. 156, 1946 Fla. LEXIS 685

Supreme Court of Florida | Filed: Mar 8, 1946 | Docket: 3260392

Cited 6 times | Published

Cumulative Supplement to Fla. Statutes 1941. Section 194.15 Fla. Statutes 1941 (same FSA) which was not

Spooner v. Askew

345 So. 2d 1055

Supreme Court of Florida | Filed: Dec 22, 1976 | Docket: 1477949

Cited 5 times | Published

[12] When in 1973 the Legislature repealed Section 194.015(2), Florida Statutes (1971) (relating to the

In Re Polygraphex Systems, Inc.

275 B.R. 408, 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68

United States Bankruptcy Court, M.D. Florida | Filed: Mar 25, 2002 | Docket: 1475958

Cited 4 times | Published

county in which the property is located. Fla.Stat. § 194.015. It is noteworthy that the composition of the

Wells v. Thomas

78 So. 2d 378

Supreme Court of Florida | Filed: Feb 23, 1955 | Docket: 1413068

Cited 4 times | Published

issued under Chapter 17457, Acts of 1935, F.S.A. § 194.15 et seq., while Goodman v. Carter was controlled

In Re Psychiatric Hospitals of Florida Inc.

217 B.R. 645, 11 Fla. L. Weekly Fed. B 195, 1997 Bankr. LEXIS 2171, 1997 WL 828292

United States Bankruptcy Court, M.D. Florida | Filed: Apr 28, 1997 | Docket: 1499055

Cited 1 times | Published

Adjustment Board established by Florida Statutes § 194.015. Florida Statutes § 194.036 provides for a procedure

Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corporation

District Court of Appeal of Florida | Filed: Jul 8, 2019 | Docket: 15885445

Published

property owner and one commercial business owner. § 194.015, Fla. Stat. The members of the VAB are not elected

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Florida Attorney General Reports | Filed: Apr 22, 2010 | Docket: 3258076

Published

adjustment board (VAB) created pursuant to section 194.015, Florida Statutes, is a quasi-judicial governmental

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Florida Attorney General Reports | Filed: Jan 13, 2010 | Docket: 3258150

Published

the prohibition against representation in section 194.015, Florida Statutes, apply to any type of representation

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Florida Attorney General Reports | Filed: Oct 14, 2008 | Docket: 3255275

Published

the following questions: 1. For purposes of section 194.015, Florida Statutes, as amended by section 4

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Florida Attorney General Reports | Filed: Oct 9, 2008 | Docket: 3255971

Published

substantially the following questions: 1. Does section 194.015, Florida Statutes, as amended, preclude an

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Florida Attorney General Reports | Filed: Feb 12, 2003 | Docket: 3258494

Published

whether the board may hear such petitions. Section 194.015, Florida Statutes, creates a value adjustment

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Florida Attorney General Reports | Filed: Aug 23, 2002 | Docket: 3257081

Published

quasi-judicial governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the

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Florida Attorney General Reports | Filed: Dec 13, 2001 | Docket: 3258978

Published

quasi-judicial governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the

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Florida Attorney General Reports | Filed: Oct 18, 2001 | Docket: 3255785

Published

boards of equalization, are created pursuant to section 194.015, Florida Statutes, which provides that "[t]here

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Florida Attorney General Reports | Filed: Jan 26, 2000 | Docket: 3258921

Published

quasi-judicial governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the

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Florida Attorney General Reports | Filed: Mar 27, 1997 | Docket: 3258009

Published

quasi-judicial governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the

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Florida Attorney General Reports | Filed: Nov 8, 1996 | Docket: 3255831

Published

quasi-judicial governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the

Gottenstrater v. Parramore

31 So. 2d 267, 159 Fla. 186, 1947 Fla. LEXIS 752

Supreme Court of Florida | Filed: Jun 24, 1947 | Docket: 3265866

Published

Section 24, Chapter 20722, Acts of 1941, because Section 194.15 Florida Statutes 1941 (same F.S.A.) and was