Florida Statutes

Fla. Stat. § 195.002 (2025)

Supervision by Department of Revenue.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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.

Notes of Decisions

Cited in 8 cases, 1973–2005 · leading case: Ellison v. Reid, 397 So. 2d 352 (Fla. 1st DCA 1981).

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Ellison v. Reid, 397 So. 2d 352 (Fla. 1st DCA 1981). · cites it 4× “In January 1975, a former employee of the Palm Beach County Property Appraisers Office 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…”

Patricia H. ROGERO, Plaintiff-Appellant, v. B.M. NOONE, Individually & as Putnam Cnty. Tax Collector, Defendant-Appellee, 704 F.2d 518 (11th Cir. 1983). · cites it 2× “See also Fla.Stat. 195.002, et seq., 1975, for the description of the supervisory powers by the Department of Revenue of tax collectors.”

In Re Polygraphex Sys., Inc., 275 B.R. 408 (Bankr. M.D. Fla. 2002). · cites it 4× “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.”

Parrish v. Pier Club Apts., LLC, 900 So. 2d 683 (Fla. 4th DCA 2005). · cites it 2× “See § 195.002(2), Fla. Stat. (2003). The only evidence offered below regarding the Department of Revenue's position on the matter was the affidavit of a Florida Department of Revenue employee attesting that the tax status of real property is determined on January 1st, that the…”

Mikos v. Plymouth Harbor, Inc., 316 So. 2d 627 (Fla. 2d DCA 1975). · cites it 2× “Fla. Stat. § 195.002 (1971). The Department has specific authority to extend the time for completing the assessment of all property.”

Container Corp. of Am. v. Rutherford, 293 So. 2d 379 (Fla. 1st DCA 1973). “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.”

St. Joe Paper Co. v. Conrad, 333 So. 2d 527 (Fla. 1st DCA 1976). · cites it 2× “” § 195.002 provides as follows: “Supervision by department of revenue.”

Florida Dep't of Revenue v. Ford, 417 So. 2d 1109 (Fla. 5th DCA 1982). “Section 195.002 provides in part: 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.”

— 195.002(1) — 1 case

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

— 195.002(2) — 1 case

Parrish v. Pier Club Apts., LLC, 900 So. 2d 683 (Fla. 4th DCA 2005). “See § 195.002(2), Fla. Stat. (2003). The only evidence offered below regarding the Department of Revenue's position on the matter was the affidavit of a Florida Department of Revenue employee attesting that the tax status of real property is determined on January 1st, that the…”

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