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

In Re: Judicial Circuit Assessment

Court: Fla. | Date Filed: 2023-12-21T00:00:00-08:00

Snippet: at 1208-09, Laws of Florida (1963). 50 Ch. 67-195, §§ 2-7, at 399-404, Laws of Florida (1967). 51 Ch.

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

Court: Fla. Dist. Ct. App. | Date Filed: 2019-05-02T00:53:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 2019-03-01T00:00:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 2019-03-01T00:00:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 2017-10-25T00:53:00-07:00

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

Curtain v. Ranger Construction Industries, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2017-04-05T00:00:00-07:00

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

Falcon v. Kiewit Southern Corp.

Court: Fla. Dist. Ct. App. | Date Filed: 2012-10-03T00:00:00-07:00

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

Snippet: PER CURIAM. Affirmed. See § 337.195(2), Fla. Stat. (2007). No. 3D11-2674 District Court

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Court: Fla. Att'y Gen. | Date Filed: 2008-04-01T00:53:00-07:00

Snippet: preparation and throughout the year. Section 202.195(2)(c), Florida Statutes, quoted above, refers to material… 3 Section 202.105(1), Fla. Stat. 4 Section 202.195(2), Fla. Stat. 5 Christy v. Palm Beach County Sheriff

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Court: Fla. Att'y Gen. | Date Filed: 2007-07-24T00:53:00-07:00

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

Parrish v. Pier Club Apartments, LLC

Court: Fla. Dist. Ct. App. | Date Filed: 2005-04-20T00:53:00-07:00

Citation: 900 So. 2d 683

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: Fla. | Date Filed: 2002-06-20T00:53:00-07:00

Citation: 826 So. 2d 945

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: Fla. Att'y Gen. | Date Filed: 1990-05-10T00:53:00-07:00

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

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Court: Fla. Att'y Gen. | Date Filed: 1986-12-02T23:53:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 1985-01-14T23:53:00-08:00

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: Fla. Att'y Gen. | Date Filed: 1984-06-21T00:53:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 1984-06-12T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 1983-02-10T00:00:00-08:00

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…In furtherance of the requirement set out in s. 195.002, the Department of Revenue shall establish and

Florida Department of Revenue v. Ford

Court: Fla. Dist. Ct. App. | Date Filed: 1982-08-11T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 1981-04-07T23:53:00-08:00

Citation: 397 So. 2d 352

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

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Court: Fla. Att'y Gen. | Date Filed: 1980-07-15T00:53:00-07:00

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