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The 2025 Florida Statutes
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F.S. 195.002195.002 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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Annotations, Discussions, Cases:
Cases Citing Statute 195.002
Total Results: 12
704 F.2d 518, 1983 U.S. App. LEXIS 28375, 31 Empl. Prac. Dec. (CCH) 33,574, 31 Fair Empl. Prac. Cas. (BNA) 969
Court of Appeals for the Eleventh Circuit | Filed: May 2, 1983 | Docket: 365024
Cited 56 times | Published
192 of the Florida Statutes, 1975. See also Fla.Stat. 195.002, et seq., 1975, for the description of the
397 So. 2d 352
District Court of Appeal of Florida | Filed: Apr 8, 1981 | Docket: 1357096
Cited 19 times | Published
sponsored by the Department of Revenue pursuant to Section 195.002, Florida Statutes (1973). Additionally, the
900 So. 2d 683, 2005 WL 902115
District Court of Appeal of Florida | Filed: Apr 20, 2005 | Docket: 463219
Cited 5 times | Published
overseeing the assessment of ad valorem taxes. See § 195.002(2), Fla. Stat. (2003). The only evidence offered
275 B.R. 408, 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68
United States Bankruptcy Court, M.D. Florida | Filed: Mar 25, 2002 | Docket: 1475958
Cited 4 times | Published
assessment and valuation of property. Fla.Stat. § 195.002(1). However, as will be discussed below, a closer
736 F.2d 1495, 1984 U.S. App. LEXIS 20239
Court of Appeals for the Eleventh Circuit | Filed: Jul 24, 1984 | Docket: 66198709
Published
just value risk Department disapproval. Id.; id. § 195.002. In addition, the Department periodically conducts
417 So. 2d 1109, 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834
District Court of Appeal of Florida | Filed: Aug 11, 1982 | Docket: 64591645
Published
property in each other county or taxing district.
Section 195.002 provides in part:
The Department of Revenue
Florida Attorney General Reports | Filed: Jul 15, 1980 | Docket: 3256608
Published
properly rest with the Department of Revenue. Section 195.002, F. S. Pursuant to s. 195.027, F. S., the department
Florida Attorney General Reports | Filed: Jun 3, 1977 | Docket: 3257810
Published
or necessarily implied statutory authority.
Section 195.002, F. S., provides that the Department of Revenue
Florida Attorney General Reports | Filed: Jun 1, 1976 | Docket: 3255305
Published
for the assessing and collecting of taxes. Section 195.002, F. S., provides that the Department of Revenue
333 So. 2d 527, 1976 Fla. App. LEXIS 15176
District Court of Appeal of Florida | Filed: May 18, 1976 | Docket: 64554111
Published
property in every other county or taxing district.”
§ 195.002 provides as follows:
“Supervision by department
316 So. 2d 627
District Court of Appeal of Florida | Filed: Jul 18, 1975 | Docket: 1456027
Published
assessment and valuation of property. Fla. Stat. § 195.002 (1971). The Department has specific authority
293 So. 2d 379, 1973 Fla. App. LEXIS 6090
District Court of Appeal of Florida | Filed: Apr 12, 1973 | Docket: 64538532
Published
“In furtherance of the requirement set out in § 195.002, the department of revenue shall establish and
