Florida Statute 194.3015 - 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. 194.3015

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.

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Amendments to 194.3015

Annotations, Discussions, Cases:

Cases Citing Statute 194.3015

Total Results: 1

CVS EGL Fruitville Sarasota FL, LLC v. Todora

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

District Court of Appeal of Florida | Filed: Sep 18, 2013 | Docket: 60235437

Published

See ch. 09-121, § 2, at 1528, Laws of Fla. Section 194.3015 provides as follows: (1) It is the express