Florida Statute 195.002 - Full Text and Legal Analysis

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.

Cases Citing F.S. 195.002

Fla. Stat. § 195.002 (2026) Copy Cite Official Site Syfertize CourtListener Amendments
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·Patricia H. ROGERO, Plaintiff-Appellant, v. B.M. NOONE, Individually & as Putnam Cnty. Tax Collector, Defendant-Appellee, 704 F.2d 518 (11th Cir. 1983).
Cited 56 times | Published | Court of Appeals for the Eleventh Circuit | 1983 U.S. App. LEXIS 28375, 31 Empl. Prac. Dec. (CCH) 33, 574, 31 Fair Empl. Prac. Cas. (BNA) 969
...See In re Advisory Opinion to the Governor, 313 So.2d 717 (Fla.1975). The law of Florida makes the tax collector of each county an arm of the state Department of Revenue. See Title XIII, Taxation and Finance, commencing at chapter 192 of the Florida Statutes, 1975. See also Fla.Stat. 195.002, et seq., 1975, for the description of the supervisory powers by the Department of Revenue of tax collectors....
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Cited "but see"(citing case) (2002)
phrase: "but see"
Cited as authorityLlampallas (1998)
phrase: "rule_authority"
Cited as authority(citing case) (1998)
phrase: "rule_authority"
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·Ellison v. Reid, 397 So. 2d 352 (Fla. 1st DCA 1981).
Cited 19 times | Published | Florida 1st District Court of Appeal
...ice filed a complaint against appellee property appraiser with the Florida Ethics Commission, alleging appellee improperly gave examination papers to his employees while attending a training program sponsored by the Department of Revenue pursuant to Section 195.002, Florida Statutes (1973)....
...he public in a law suit arising from the performance of the officer's official duties and while serving a public purpose." At the time the alleged misconduct occurred, appellee was attending a training program sponsored by the Department of Revenue. Section 195.002, Florida Statutes (1973), referring to the Department of Revenue, states that "the department shall conduct schools to upgrade assessment skills in both state and local assessment personnel." These continuing education schools are spo...
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Cited as authorityMaloy (2007)
phrase: "rule_authority"
Cited as authorityWright (1996)
phrase: "rule_authority"
Cited as authorityWright (1996)
phrase: "rule_authority"
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·Parrish v. Pier Club Apts., LLC, 900 So. 2d 683 (Fla. 4th DCA 2005).
Cited 5 times | Published | Florida 4th District Court of Appeal | 2005 WL 902115
...eous." Fla. Dep't of Educ. v. Cooper, 858 So.2d 394, 396 (Fla. 1st DCA 2003). Here, though, it is the Department of Revenuenot the Housing Finance Authority of Broward Countythat is charged with overseeing the assessment of ad valorem taxes. See § 195.002(2), Fla....
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Cited as authority(citing case) (2016)
phrase: "rule_authority"
Cited as authority(citing case) (2016)
phrase: "rule_authority"
Cited as authority(citing case) (2016)
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
...ounty or taxing district." Fla.Stat. § 195.0012 (emphasis added). Consistent with this legislative purpose and intent, the State of Florida Department of Revenue ("DOR") has general supervision of the assessment and valuation of property. Fla.Stat. § 195.002(1)....
...operty appraisers in deriving just valuations of the taxpayers' properties. Fla.Stat. § 193.011. Thus, the DOR's regulations operate as an aid to the property appraisers in exercising their judgment in the performance of their duties. See Fla.Stat. § 195.002 (DOR'S supervision "consist[s] primarily of aiding and assisting county officers in the assessing and collection functions, with particular emphasis on the more technical aspects."); Fla.Stat....
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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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·Mikos v. Plymouth Harbor, Inc., 316 So. 2d 627 (Fla. 2d DCA 1975).
Published | Florida 2nd District Court of Appeal
...The denial came in time to permit Plymouth Harbor to appeal to the Board of Tax Adjustment, albeit unsuccessfully. While there is no specific authority for the Department of Revenue to grant such an extension, the Department is given general supervision over the assessment and valuation of property. Fla. Stat. § 195.002 (1971)....
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Cited as authority(citing case) (2019)
phrase: "rule_authority"
Cert. deniedDavis (1994)
phrase: "cert. denied"
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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
property in each other county or taxing district. Section 195.002 provides in part: The Department of Revenue
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Cited as authorityFord (1983)
phrase: "rule_authority"
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St. Joe Paper Co. v. Conrad, 333 So. 2d 527 (Fla. Dist. Ct. App. 1976).
Published | District Court of Appeal of Florida | 1976 Fla. App. LEXIS 15176
...— It is hereby declared to be the legislative purpose and intent in this entire chapter to secure a just valuation and provide for a uniform and equal assessment as between proper *529 ty within each county or taxing district and as between property in each county and property in every other county or taxing district.” § 195.002 provides as follows: “Supervision by department of revenue....
...It shall also have supervision over tax collection and all other aspects of the administration of such taxes.” In furtherance of supervision by the Department of Revenue, § 195.032 provides as follows: “Establishment of standards of value.— In furtherance of the requirement set out in § 195.002, the department of revenue shall establish and promulgate standard measures of value not inconsistent with those standards provided by law, to be used by tax assessors in all counties, including taxing districts, to assist them in arriving at assessments of all property....
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Ago (Fla. Att'y Gen. 1977).
Published | Florida Attorney General Reports
or necessarily implied statutory authority. Section 195.002, F. S., provides that the Department of Revenue
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Ago (Fla. Att'y Gen. 1976).
Published | Florida Attorney General Reports
...If the answer to any of the foregoing questions is yes, must such rules be published and indexed in the Florida Administrative Code? SUMMARY: A standard assessment procedure prescribed pursuant to s. 195.027 , F. S., a standard measure of value promulgated pursuant to ss. 195.002 and 195.032 , F....
...VII, State Const., providing: By general law regulations shall be prescribed which shall secure a just valuation of all property for ad valorem taxation . . . . Section 195.027 (1), F. S., provides that the Department of Revenue shall prescribe reasonable rules and regulations for the assessing and collecting of taxes. Section 195.002 , F....
...S., provides that 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 valued according to its just valuation. Section 195.032 , F. S., provides that, in furtherance of the requirements set out in s. 195.002 , the Department of Revenue shall establish and promulgate standard measures of value not inconsistent with those standards provided by law....
...S., is unequivocally expressed in s. 120.52 (14). See AGO 075-12. Thus, in view of the above, the inescapable conclusion is that a standard assessment procedure prescribed pursuant to s. 195.027 , F. S., and a standard measure of value promulgated pursuant to ss. 195.002 and 195.032 , F....
...The written permission does not have the effect of a rule since it is not an agency statement of general applicability. In view of the affirmative answers to your questions concerning whether or not a standard assessment procedure prescribed pursuant to s. 195.027 , F. S., a standard measure of value promulgated pursuant to ss. 195.002 and 195.032 , F....
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Louisville & Nashville R.R. v. Dep't of Revenue, 736 F.2d 1495 (11th Cir. 1984).
Published | Court of Appeals for the Eleventh Circuit | 1984 U.S. App. LEXIS 20239
...County property appraisers are required by statute to submit all assessment rolls to the Department for annual review. Fla.Stat.Ann. § 193.114(5) (1971) (current version at Fla.Stat.Ann. § 193.1142(1) (1982)). Rolls that deviate from just value risk Department disapproval. Id.; id. § 195.002....
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Ago (Fla. Att'y Gen. 1980).
Published | Florida Attorney General Reports
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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·Container Corp. of Am. v. Rutherford, 293 So. 2d 379 (Fla. 3d DCA 1973).
Published | Florida 3rd District Court of Appeal | 1973 Fla. App. LEXIS 6090
“In furtherance of the requirement set out in § 195.002, the department of revenue shall establish and
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Rehearing deniedBevis (1975)
phrase: "rehearing denied"
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Cases Citing F.S. 195.002

·Patricia H. ROGERO, Plaintiff-Appellant, v. B.M. NOONE, Individually & as Putnam Cnty. Tax Collector, Defendant-Appellee, 704 F.2d 518 (11th Cir. 1983).

·Ellison v. Reid, 397 So. 2d 352 (Fla. 1st DCA 1981).

·Parrish v. Pier Club Apts., LLC, 900 So. 2d 683 (Fla. 4th DCA 2005).

·In Re Polygraphex Sys., Inc., 275 B.R. 408 (Bankr. M.D. Fla. 2002).

·Mikos v. Plymouth Harbor, Inc., 316 So. 2d 627 (Fla. 2d DCA 1975).

·Florida Dep't of Revenue v. Ford, 417 So. 2d 1109 (Fla. 3d DCA 1982).

St. Joe Paper Co. v. Conrad, 333 So. 2d 527 (Fla. Dist. Ct. App. 1976).

Ago (Fla. Att'y Gen. 1977).

Ago (Fla. Att'y Gen. 1976).

Louisville & Nashville R.R. v. Dep't of Revenue, 736 F.2d 1495 (11th Cir. 1984).

Ago (Fla. Att'y Gen. 1980).

·Container Corp. of Am. v. Rutherford, 293 So. 2d 379 (Fla. 3d DCA 1973).