Florida Statute 195.002 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 195
PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE

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F.S. 195.002

195.002 Supervision by Department of Revenue.—

(1) The Department of Revenue shall have general supervision of the assessment and valuation of property so that all property will be placed on the tax rolls and shall be valued according to its just valuation, as required by the constitution. It shall also have supervision over tax collection and all other aspects of the administration of such taxes. The supervision of the department shall consist primarily of aiding and assisting county officers in the assessing and collection functions, with particular emphasis on the more technical aspects. In this regard, the department shall conduct schools to upgrade assessment skills of both state and local assessment personnel.

(2) In furtherance of its duty to conduct schools to upgrade assessment skills and collection skills, the department may establish by rule committees on admissions and certification. The department may also incur reasonable expenses for hiring instructors, travel, office operations, certificates of completion, badges or awards, food service incidental to conducting such schools, salaries and benefits of department employees whose duties are directly associated with developing and conducting such schools, and administering any certification program under s. 145.10, s. 145.11, or s. 194.035. The department may charge a tuition fee and an examination fee to any person who attends such a school and may charge a fee to certify or recertify any person under such a program. The department shall deposit such fees into the Certification Program Trust Fund which is created in the State Treasury. There shall be separate school accounts and program accounts in the trust fund for property appraisers, tax collectors, and special magistrates. The department shall use money in the fund to pay such expenses.

History.—s. 35, ch. 70-243; s. 7, ch. 74-234; s. 5, ch. 86-300; s. 25, ch. 90-203; s. 1, ch. 2008-138; s. 8, ch. 2008-197.

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Amendments to 195.002

Arrestable Offenses / Crimes under Fla. Stat. 195.002

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.002.

Annotations, Discussions, Cases:

Cases Citing Statute 195.002

Total Results: 20

Edward A. Crapo, as Alachua County etc. and John Power, as Alachua County Tax Collector v. Gainesville Area Chamber of Commerce, Inc. etc.

Court: District Court of Appeal of Florida | Date Filed: 2019-05-02

Citation: 274 So. 3d 453

Snippet: first that it is a nonprofit organization. § 196.195(2), (4), Fla. Stat. In addition, “[e]ach applicant

Darden Rests., Inc. v. Singh

Court: District Court of Appeal of Florida | Date Filed: 2019-03-01

Citation: 266 So. 3d 228

Snippet: throughout the state, see sections 195.0012 and 195.002, Florida Statutes (2013), Florida's Department

Darden Rests., Inc. v. Singh

Court: District Court of Appeal of Florida | Date Filed: 2019-03-01

Citation: 266 So. 3d 228

Snippet: throughout the state, see sections 195.0012 and 195.002, Florida Statutes (2013), Florida's Department

State v. Battle

Court: District Court of Appeal of Florida | Date Filed: 2017-10-25

Snippet: such a 1 See § 316.195(2), Fla. Stat. (2015) (requiring that vehicles parked

Curtain v. Ranger Construction Industries, Inc.

Court: District Court of Appeal of Florida | Date Filed: 2017-04-05

Citation: 217 So. 3d 162, 2017 Fla. App. LEXIS 4631, 2017 WL 1278070

Snippet: Per Curiam. Affirmed. See Section 337.195(2), Florida Statutes (2012). Warner, Taylor and Levine, JJ

Falcon v. Kiewit Southern Corp.

Court: District Court of Appeal of Florida | Date Filed: 2012-10-03

Citation: 98 So. 3d 1242, 2012 WL 4512270, 2012 Fla. App. LEXIS 16540

Snippet: PER CURIAM. Affirmed. See § 337.195(2), Fla. Stat. (2007).

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Court: Florida Attorney General Reports | Date Filed: 2008-04-01

Snippet: preparation and throughout the year. Section 202.195(2)(c), Florida Statutes, quoted above, refers to material

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Court: Florida Attorney General Reports | Date Filed: 2007-07-24

Snippet: exemption and no other purpose." 6 See ss. 20.21, 195.002, and 213.06, Fla. Stat.

Parrish v. Pier Club Apartments, LLC

Court: District Court of Appeal of Florida | Date Filed: 2005-04-20

Citation: 900 So. 2d 683, 2005 WL 902115

Snippet: overseeing the assessment of ad valorem taxes. See § 195.002(2), Fla. Stat. (2003). The only evidence offered

Moossun v. Orlando Regional Health Care

Court: Supreme Court of Florida | Date Filed: 2002-06-20

Citation: 826 So. 2d 945, 27 Fla. L. Weekly Supp. 596, 2002 Fla. LEXIS 1341, 2002 WL 1338110

Snippet: February 18, 1998, and January 28, 1999. See id. at 195.[2] *948 The trial court subsequently held a hearing

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Court: Florida Attorney General Reports | Date Filed: 1990-05-10

Snippet: (Fla. 1964). See, Feig v. Graves, 100 So.2d 192, 195 (2 D.C.A. Fla., 1958) ("A dedicator may reserve all

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Court: Florida Attorney General Reports | Date Filed: 1986-12-03

Snippet: administering and collecting ad valorem taxes. And see, s. 195.002, F.S., as amended by s. 5, Ch. 86-300, Laws of

Allen v. State

Court: District Court of Appeal of Florida | Date Filed: 1985-01-15

Citation: 463 So. 2d 351

Snippet: Moore v. Michigan, 355 U.S. 155, 162, 78 S.Ct. 191, 195, 2 L.Ed.2d 167 (1957). But see, State v. Gomez, 363

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Court: Florida Attorney General Reports | Date Filed: 1984-06-21

Snippet: which is relevant to your inquiry. Pursuant to s 195.002, F.S., the Department of Revenue is charged with

Redford v. State, Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1984-06-12

Citation: 452 So. 2d 961, 1984 Fla. App. LEXIS 13592

Snippet: granted to the DOR. See, e.g., §§ 193.114(5), (6), 195.002, 195.027, 195.096 & 195.097, Fla. Stat. (1977)

St. Joe Paper Co. v. James

Court: District Court of Appeal of Florida | Date Filed: 1983-02-10

Citation: 429 So. 2d 705, 1983 Fla. App. LEXIS 18604

Snippet: millage, expressed as a percentage. . Sections 195.002, 195.032, 195.062, Florida Statutes. . Section

Florida Department of Revenue v. Ford

Court: District Court of Appeal of Florida | Date Filed: 1982-08-11

Citation: 417 So. 2d 1109, 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834

Snippet: each other county or taxing district. Section 195.002 provides in part: The Department of Revenue shall

Ellison v. Reid

Court: District Court of Appeal of Florida | Date Filed: 1981-04-08

Citation: 397 So. 2d 352

Snippet: the Department of Revenue pursuant to Section 195.002, Florida Statutes (1973). Additionally, the complaint

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Court: Florida Attorney General Reports | Date Filed: 1980-07-15

Snippet: properly rest with the Department of Revenue. Section 195.002, F. S. Pursuant to s. 195.027, F. S., the department

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Court: Florida Attorney General Reports | Date Filed: 1979-03-20

Snippet: Edition. The Department of Revenue, pursuant to s. 195.002, F. S., is given certain supervisory authority