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Florida Statute 195.0012 - Full Text and Legal Analysis Florida Statute 195.0012 | Lawyer Caselaw & Research
Fla. Stat. § 195.0012 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
195.0012 Legislative intent.It is declared to be the legislative purpose and intent in this entire chapter to recognize and fulfill the state’s responsibility to secure a just valuation for ad valorem tax purposes of all property and to provide for a uniform assessment as between property within each county and property in every other county or taxing district.
History.s. 47, ch. 70-243; s. 2, ch. 73-172.
Note.Former s. 195.111.

Cases Citing F.S. 195.0012

Fla. Stat. § 195.0012 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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·Bd. of Cnty. Commissioners Broward Cnty. Florida v. Lori Parrish, Broward Cnty. Prop. Appraiser, 154 So. 3d 412 (Fla. 4th DCA 2014).

Cited 6 times | Published | Florida 4th District Court of Appeal | 2014 Fla. App. LEXIS 20083, 2014 WL 6910673

...recognize and fulfull the state’s responsibility to secure a just valuation for ad valorem tax purposes of all property and to provide for a uniform assessment as between property within each county and property in every other county or taxing district.” § 195.0012, Fla....
...Assessors without their being anchored to any master plan would result in . . . imbalance.” The FDOR’s role in setting the budget for each county’s property appraiser serves the goal of a “uniform assessment as between property within each county.” § 195.0012, Fla....
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Cited as authority(citing case) (2024)
phrase: "rule_authority"
Cited as authority(citing case) (2024)
phrase: "rule_authority"
Cited as authority(citing case) (2024)
phrase: "rule_authority"
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·Spooner v. Askew, 345 So. 2d 1055 (Fla. 1976).

Cited 5 times | Published | Supreme Court of Florida

...ifferent assessors." Keith Investments, Inc. v. James, 220 So.2d 695, 697 (Fla. 4th DCA 1969), cited with approval in District School Board of Lee County v. Askew , n. 16 above at 276. [18] Dade County v. Salter, 194 So.2d 587, 591 (Fla. 1966). [19] Section 195.0012, Fla....
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Cited as authorityIn Re Polygraphex Systems, Inc. (2002)
phrase: "rule_authority"
Cited with approvalPage (1998)
phrase: "cited with approval"
Cited as authority(citing case) (1984)
phrase: "rule_authority"
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·In Re Polygraphex Sys., Inc., 275 B.R. 408 (Bankr. M.D. Fla. 2002).

Cited 4 times | Published | United States Bankruptcy Court, M.D. Florida | 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68

...Under Florida law, the State of Florida has the "responsibility to secure a just valuation for ad valorem tax purposes of all property and to provide for a uniform assessment as between property within each county and property in every other county or taxing district." Fla.Stat. § 195.0012 (emphasis added)....
...At first blush, these factors appear persuasive in making a case for state control. However, as recognized by both the state statutes and case law, the main thrust of all these statutes and regulations is to ensure uniformity in the collection and assessment of property taxes. In fact, section 195.0012 specifically recognizes this as the goal: It is declared to be the legislative purpose and intent in this entire chapter [195] to recognize and fulfill the state's responsibility to secure a just valuation for ad valorem tax purposes of all property within each county and property in every other county or taxing district. Fla.Stat. § 195.0012....
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Cited as authority(citing case) (2014)
phrase: "rule_authority"
Cited as authorityIn Re Lake Worth Generation, LLC (2004)
phrase: "rule_authority"
Cited as authorityIn Re Metromedia Fiber Network, Inc. (2003)
phrase: "rule_authority"
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·Florida Dep't of Revenue v. Ford, 417 So. 2d 1109 (Fla. 3d DCA 1982).

Published | Florida 3rd District Court of Appeal | 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834

compliance. Chapter 73-172, Laws of Florida. In section 195.0012, Florida Statutes, the legislature declared
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Cited as authorityFord (1983)
phrase: "rule_authority"
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Ago (Fla. Att'y Gen. 1976).

Published | Florida Attorney General Reports

...sessment as between property within each county and property in each other county or taxing district and are not mere internal memoranda which do not affect either the private interests of any person or any plan or procedure important to the public. Section 195.0012 , F....

This Florida statute resource is curated by Graham W. Syfert, a Jacksonville, Florida personal injury and workers' compensation attorney (Florida Bar No. 39104). For legal consultation, call 904-383-7448.