Florida Statutes
Fla. Stat. § 194.015 (2025)
Value adjustment board.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 6
cases, 1976–2019 · leading case: Bath Club, Inc. v. DADE CTY., 394 So. 2d 110 (Fla. 1981).
Bath Club, Inc. v. DADE CTY., 394 So. 2d 110 (Fla. 1981). “§ 194.015, Fla. Stat. (1975). The two boards are virtually identical in their roles in the tax assessment process.”
ITT Cmty. Dev. Corp. v. Seay, 347 So. 2d 1024 (Fla. 1977). “(1975)), appeals to the Property Appraisal Adjustment Board for relief from assessment (§ 194.015, Fla. Stat. (1975)), and actions in the circuit court to review the propriety of assessments (§ 194.”
In Re Polygraphex Sys., Inc., 275 B.R. 408 (Bankr. M.D. Fla. 2002). “Fla.Stat. § 194.015. It is noteworthy that the composition of the value adjustment board is made up of members of the locally elected officials from the county.”
Spooner v. Askew, 345 So. 2d 1055 (Fla. 1976). “[12] When in 1973 the Legislature repealed Section 194.015(2), Florida Statutes (1971) (relating to the Board's powers) but neglected to identify that action in the title of the repealer bill, [13] it neither expanded nor contracted the board's authority to respond to individual…”
In Re Psychiatric Hospitals of Florida Inc., 217 B.R. 645 (Bankr. M.D. Fla. 1997). “In the event the taxpayer is dissatisfied with the determination, the taxpayer is authorized to file a petition with the Property Appraisal Adjustment Board established by Florida Statutes § 194.015. Florida Statutes § 194.036 provides for a procedure to appeal the determination…”
Edward A. Crapo, in his capacity as Alachua Cnty. Prop. Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corp. (Fla. 1st DCA 2019). “§ 194.015, Fla. Stat. The members of the VAB are not elected by the public or appointed by the Governor.”
— 194.015(2) — 1 case
Spooner v. Askew, 345 So. 2d 1055 (Fla. 1976). “[12] When in 1973 the Legislature repealed Section 194.015(2), Florida Statutes (1971) (relating to the Board's powers) but neglected to identify that action in the title of the repealer bill, [13] it neither expanded nor contracted the board's authority to respond to individual…”
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