Florida Statute 194.015 | 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. 194.015

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.

F.S. 194.015 on Google Scholar

F.S. 194.015 on Casetext

Amendments to 194.015

Arrestable Offenses / Crimes under Fla. Stat. 194.015

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.015.

Annotations, Discussions, Cases:

Cases Citing Statute 194.015

Total Results: 20

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

Court: Fla. Dist. Ct. App. | Date Filed: 2019-07-08T00:53:00-07:00

Snippet: property owner and one commercial business owner. § 194.015, Fla. Stat. The members of the VAB are not elected…occupying commercial space in that district. § 194.015, Fla. Stat. (2019). 11See Fla. Admin. Code…five years” prior to appointment.); see also § 194.015, Fla. Stat. 13 A primary role is advising … law.” Id. R. 12D-9.009(1)(c); see generally § 194.015, Fla. Stat. 14Legal counsel “should avoid

Estate of Arroyo v. Infinity Indemnity Insurance Co.

Court: Fla. Dist. Ct. App. | Date Filed: 2017-01-18T00:00:00-08:00

Citation: 211 So. 3d 240, 2017 Fla. App. LEXIS 456

Snippet: Third District Court of Appeal State of Florida Opinion filed January 18, 2017. Not final until disposition of timely filed motion for rehearing. ________________ Nos. 3D15-194 & 3D15-183 Lower Tribunal Nos. 13-19660 & 11-62 ________________ In re: The Estate of Jorge Luis Arroyo, Jr.; D

Reyes v. Infinity Indemnity Insurance Co.

Court: Fla. Dist. Ct. App. | Date Filed: 2017-01-17T23:53:00-08:00

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Court: Fla. Att'y Gen. | Date Filed: 2010-04-22T00:53:00-07:00

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

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Court: Fla. Att'y Gen. | Date Filed: 2010-01-12T23:53:00-08:00

Snippet: prohibition against representation in section 194.015, Florida Statutes, apply to any type of representation…legislative indication that the prohibition in section 194.015, Florida Statutes, should be applied retroactively…representing a value adjustment board. Section 194.015, Florida Statutes, creates a value adjustment board…history of the act states that it amends section 194.015, Florida Statutes, to "preclude county attorneys…board.2 Prior to its amendment in 2008, section 194.015, Florida Statutes, allowed the office of the county

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Court: Fla. Att'y Gen. | Date Filed: 2008-10-14T00:53:00-07:00

Snippet: following questions: 1. For purposes of section 194.015, Florida Statutes, as amended by section 4, Chapter… the business ownership requirement of section 194.015, Florida Statutes, as amended? 4. Would a person… governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the board…. During the 2008 legislative session, section 194.015, Florida Statutes, was amended to reconfigure the…197, Laws of Florida, provides, in part: "194.015 Value adjustment board. — There is hereby

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Court: Fla. Att'y Gen. | Date Filed: 2008-10-09T00:53:00-07:00

Snippet: Florida, amends section 194.015, Florida Statutes, and now provides: "194.015 Value adjustment board…substantially the following questions: 1. Does section 194.015, Florida Statutes, as amended, preclude an attorney… adjustment boards created pursuant to section 194.015, Florida Statutes, are quasi-judicial governmental…. During the 2008 legislative session, section 194.015, Florida Statutes, was amended to reconfigure the…that the Legislature intended to amend section 194.015, Florida Statutes, "to preclude county attorneys

Quarantello v. Leroy

Court: Fla. Dist. Ct. App. | Date Filed: 2008-02-14T23:53:00-08:00

Citation: 977 So. 2d 648

Snippet: quoting Brown v. Duchesne, 60 U.S.(19 How.) 183, 194, 15 L.Ed. 595 (1856)). Adverting to our catalogue of

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Court: Fla. Att'y Gen. | Date Filed: 2005-07-12T00:53:00-07:00

Snippet: Op. Att'y Gen. Fla. 90-50 (1990). 2 See s. 194.015, Fla. Stat., stating that _the clerk of the governing

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Court: Fla. Att'y Gen. | Date Filed: 2003-02-11T23:53:00-08:00

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

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Court: Fla. Att'y Gen. | Date Filed: 2002-08-23T00:53:00-07:00

Snippet: governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the board…administrative entities created pursuant to section 194.015, Florida Statutes. An administrative agency possesses

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

Snippet: governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the board

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Court: Fla. Att'y Gen. | Date Filed: 2001-10-18T00:53:00-07:00

Snippet: equalization, are created pursuant to section 194.015, Florida Statutes, which provides that "[t…procedural considerations are addressed in section 194.015, Florida Statutes. Hearings of the value adjustment…until 1969, when the legislature enacted section 194.015 to change the name of the tribunal to the Board…Section 196.194(2), Fla. Stat. 6 Id. 7 Section 194.015, Fla. Stat. 8 See, Redford v. Department of Revenue…Revenue, 478 So.2d 808 (Fla. 1985). 9 Section 194.015, Fla. Stat. 10 Id. 11 Section 194.032(1)(a), Fla.

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Court: Fla. Att'y Gen. | Date Filed: 2000-01-25T23:53:00-08:00

Snippet: governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the board

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Court: Fla. Att'y Gen. | Date Filed: 1997-03-26T23:53:00-08:00

Snippet: governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the board

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Court: Fla. Att'y Gen. | Date Filed: 1996-11-07T23:53:00-08:00

Snippet: governmental body created pursuant to section 194.015, Florida Statutes. Among other things, the board

State v. McSwain

Court: Fla. Dist. Ct. App. | Date Filed: 1983-11-09T00:00:00-08:00

Citation: 440 So. 2d 502, 1983 Fla. App. LEXIS 24126

Snippet: Activities Control Board, 382 U.S. 70, 80 S.Ct. 194, 15 L.Ed.2d 165 (1965); Ullmann v. United States, 350

Bath Club, Inc. v. DADE CTY.

Court: Fla. | Date Filed: 1981-01-28T23:53:00-08:00

Citation: 394 So. 2d 110

Snippet: and municipalities therein... ." Section 194.015, Florida Statutes (Supp. 1976), creates the Board….S. § 193.25, F.S.A. [(now codified as section 194.015)], is the adjustment of tax valuations so that …Membership on the Board, as mandated by section 194.015, simply provides county commissioners and school…until 1969, when the legislature enacted section 194.015 to change the name of the tribunal to the Board… Board of Tax Adjustment was in operation. § 194.015, Fla. Stat. (1975). The two boards are virtually

ITT Community Development Corp. v. Seay

Court: Fla. | Date Filed: 1977-06-30T00:53:00-07:00

Citation: 347 So. 2d 1024

Snippet: Statutes), the Board of Tax Adjustment (Section 194.015, Florida Statutes), or the courts in reviewing …Adjustment Board for relief from assessment (§ 194.015, Fla. Stat. (1975)), and actions in the circuit

Department of Revenue v. Boyer

Court: Fla. Dist. Ct. App. | Date Filed: 1977-01-11T00:00:00-08:00

Citation: 341 So. 2d 274, 1977 Fla. App. LEXIS 15072

Snippet: pursuant to the provisions of Florida Statutes 194.015-194.042 which Board denied relief. “(g) The plaintiffs