Florida Statute 194.3015 | 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. 194.3015

194.3015 Burden of proof.—

(1) It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser’s assessment is not supported by any reasonable hypothesis of a legal assessment. All cases establishing the every-reasonable-hypothesis standard were expressly rejected by the Legislature on the adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature that any cases published since 1997 citing the every-reasonable-hypothesis standard are expressly rejected to the extent that they are interpretative of legislative intent.

(2) This section is intended to clarify existing law and apply retroactively.

History.—s. 2, ch. 2009-121.

F.S. 194.3015 on Google Scholar

F.S. 194.3015 on Casetext

Amendments to 194.3015

Arrestable Offenses / Crimes under Fla. Stat. 194.3015

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.3015.

Annotations, Discussions, Cases:

Cases Citing Statute 194.3015

Total Results: 2

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

Court: District Court of Appeal of Florida | Date Filed: 2019-07-08

Snippet: adjudication of property tax disputes. See §§ 194.011-194.3015, Fla. Stat. (2019). Supplementing this 30+ pages/9000+

CVS EGL Fruitville Sarasota FL, LLC v. Todora

Court: District Court of Appeal of Florida | Date Filed: 2013-09-18

Citation: 124 So. 3d 289, 2013 WL 5225769, 2013 Fla. App. LEXIS 14817

Snippet: 2002). In 2009, the Florida Legislature enacted 194.3015, Fla. Stat. (2009), to redress the courts’ continued