Florida Statutes
Fla. Stat. § 194.3015 (2025)
Burden of proof.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 1
case, 2013–2013 · leading case: CVS EGL Fruitville Sarasota FL, LLC v. Todora, 124 So. 3d 289 (Fla. 2d DCA 2013).
CVS EGL Fruitville Sarasota FL, LLC v. Todora, 124 So. 3d 289 (Fla. 2d DCA 2013). “3015 provides as follows: (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.”
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