Florida Statutes

Fla. Stat. § 195.027 (2025)

Rules and regulations.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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195.027 Rules and regulations.—

(1) The Department of Revenue shall prescribe reasonable rules and regulations for the assessing and collecting of taxes, and such rules and regulations shall be followed by the property appraisers, tax collectors, clerks of the circuit court, and value adjustment boards. It is hereby declared to be the legislative intent that the department shall formulate such rules and regulations that property will be assessed, taxes will be collected, and the administration will be uniform, just, and otherwise in compliance with the requirements of the general law and the constitution.

(2) It is the legislative intent that all counties operate on computer programs that are substantially similar and produce data which are directly comparable. The rules and regulations shall prescribe uniform standards and procedures for computer programs and operations for all programs installed in any property appraiser’s office. It is the legislative intent that the department shall require a high degree of uniformity so that data will be comparable among counties and that a single audit procedure will be practical for all property appraisers’ offices.

(3) The rules and regulations shall provide procedures whereby the property appraiser, the Department of Revenue, and the Auditor General shall be able to obtain access, where necessary, to financial records relating to nonhomestead property which records are required to make a determination of the proper assessment as to the particular property in question. Access to a taxpayer’s records shall be provided only in those instances in which it is determined that such records are necessary to determine either the classification or the value of the taxable nonhomestead property. Access shall be provided only to those records which pertain to the property physically located in the taxing county as of January 1 of each year and to the income from such property generated in the taxing county for the year in which a proper assessment is made. All records produced by the taxpayer under this subsection shall be deemed to be confidential in the hands of the property appraiser, the department, the tax collector, and the Auditor General and shall not be divulged to any person, firm, or corporation, except upon court order or order of an administrative body having quasi-judicial powers in ad valorem tax matters, and such records are exempt from the provisions of s. 119.07(1).

(4)(a) The rules and regulations prescribed by the department shall require a return of tangible personal property which shall include:

1. A general identification and description of the property or, when more than one item constitutes a class of similar items, a description of the class.

2. The location of such property.

3. The original cost of such property and, in the case of a class of similar items, the average cost.

4. The age of such property and, in the case of a class of similar items, the average age.

5. The condition, including functional and economic depreciation or obsolescence.

6. The taxpayer’s estimate of fair market value.

(b) For purposes of this subsection, a class of property shall include only those items which are substantially similar in function and use. Nothing in this chapter shall authorize the department to prescribe a return requiring information other than that contained in this subsection; nor shall the department issue or promulgate any rule or regulation directing the assessment of property by the consideration of factors other than those enumerated in s. 193.011.

(5) The rules and regulations shall require that the property appraiser deliver copies of all pleadings in court proceedings in which his or her office is involved to the Department of Revenue.

(6) The fees and costs of the sale or purchase and terms of financing shall be presumed to be usual unless the buyer or seller or agent thereof files a form which discloses the unusual fees, costs, and terms of financing. Such form shall be filed with the clerk of the circuit court at the time of recording. The rules and regulations shall prescribe an information form to be used for this purpose. Either the buyer or the seller or the agent of either shall complete the information form and certify that the form is accurate to the best of his or her knowledge and belief. The information form shall be confidential in the hands of all persons after delivery to the clerk, except that the Department of Revenue and the Auditor General shall have access to it in the execution of their official duties, and such form is exempt from the provisions of s. 119.07(1). The information form may be used in any judicial proceeding, upon a motion to produce duly made by any party to such proceedings. Failure of the clerk to obtain an information form with the recording shall not impair the validity of the recording or the conveyance. The form shall provide for a notation by the clerk indicating the book and page number of the conveyance in the official record books of the county. The clerk shall promptly deliver all information forms received to the property appraiser for his or her custody and use.

History.—s. 39, ch. 70-243; s. 2, ch. 73-172; ss. 8, 22, 23, ch. 74-234; s. 11, ch. 76-133; s. 16, ch. 76-234; s. 14, ch. 79-334; s. 10, ch. 80-77; s. 23, ch. 80-274; s. 6, ch. 81-308; s. 22, ch. 88-119; s. 64, ch. 89-356; s. 39, ch. 90-360; s. 154, ch. 91-112; s. 985, ch. 95-147; s. 5, ch. 96-397; s. 51, ch. 96-406.

Note.—Former s. 195.042.

Notes of Decisions

Cited in 21 cases (1 in the last 5 years), 1979–2021 · leading case: Bystrom v. Whitman, 488 So. 2d 520 (Fla. 1986).

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Bystrom v. Whitman, 488 So. 2d 520 (Fla. 1986). · cites it 8× “" § 195.027(3), Fla. Stat. (1979). Aside from the devastating impact the taxpayers' position would have on the Department of Revenue and the Auditor General were we to adopt it, nothing in the language of section 195.”

Bath Club, Inc. v. DADE CTY., 394 So. 2d 110 (Fla. 1981). · cites it 2× “§ 195.027(1), Fla. Stat. (1975). Florida Administrative Code rule 12D-10.”

Crossings at Fleming Island Cmty. Dev. Dist. v. Echeverri, 991 So. 2d 793 (Fla. 2008). · cites it 2× “Since the property appraisers under section 195.027(1), Florida Statutes (1977), had a clear statutory duty to comply with the prescribed Department of Revenue regulations governing the taxability of household goods, they clearly lacked standing for declaratory relief in their…”

Dep't of Revenue of State v. Markham, 396 So. 2d 1120 (Fla. 1981). · cites it 2× “Since the property appraisers under section 195.027(1), Florida Statutes (1977), had a clear statutory duty to comply with the prescribed Department of Revenue regulations governing the taxability of household goods, [2] they clearly lacked standing for declaratory relief in…”

Higgs v. Kampgrounds of Am., 526 So. 2d 980 (Fla. 3d DCA 1988). · cites it 3× “" § 195.027(3), Fla. Stat. (1987). In the instant case we find respondent has not demonstrated a convincing need for the confidential information it requests, sufficient to tilt the balance of interests in favor of disclosure.”

Garcia v. Andonie, 101 So. 3d 339 (Fla. 2012). · cites it 2× “See § 195.027(1), Fla. Stat. (2006) (providing Department of Revenue shall prescribe rules for assessing and collecting taxes that are in compliance with the constitution).”

In Re Polygraphex Sys., Inc., 275 B.R. 408 (Bankr. M.D. Fla. 2002). · cites it 3× “Additionally, the DOR prescribes rules and regulations for the property appraisers, tax collectors, clerks of the courts, and value adjustment boards pursuant to section 195.027. The Florida Statutes also mandate the exchange of information among the DOR, the property…”

Whitman v. Bystrom, 464 So. 2d 182 (Fla. 3d DCA 1985). · cites it 8× “Pursuant to Section 195.027(1), the Department of Revenue promulgated Rule 12D-1.”

Wells v. Haldeos, 48 So. 3d 85 (Fla. 2d DCA 2010). · cites it 2× “” § 195.027(1), Fla. Stat. (2009). In a case involving the protection of a homestead from a judgment, the Fourth District held that when a married couple is separated, the husband can claim a homestead exemption for a residence in which he resides and owns, even though he still…”

Robert Brklacic v. Lori Parrish, in her Off. capacity as Prop. Appraiser of Broward Cnty., Florida & Judith Fink, as Revenue Collector, 149 So. 3d 85 (Fla. 4th DCA 2014). · cites it 2× “§ 195.027(1), Fla. Stat. (2012). Thus, the Department of Revenue created Administrative Code Rule 12D-7.”

Bystrom v. Equitable Life Assurance Soc'y of United States, 416 So. 2d 1133 (Fla. 3d DCA 1982). · cites it 2× “Furthermore, Section 195.027(3), Florida Statutes (1977), authorizes the appraiser to obtain access to a taxpayer’s records which would aid the appraiser in rendering his assessment.”

Dep't of Revenue v. Ford, 438 So. 2d 798 (Fla. 1983). · cites it 2× “§ 195.027(1), Fla. Stat. (1981). Central to this duty is the Department’s responsibility of supervising Florida property appraisers and other local taxation officials and ensuring that they comply with the laws which govern the assessment, collection and administration of ad…”

Show all 21 citing cases →

— 195.027(1) — 12 cases

Bath Club, Inc. v. DADE CTY., 394 So. 2d 110 (Fla. 1981). “§ 195.027(1), Fla. Stat. (1975). Florida Administrative Code rule 12D-10.”

Crossings at Fleming Island Cmty. Dev. Dist. v. Echeverri, 991 So. 2d 793 (Fla. 2008). “Since the property appraisers under section 195.027(1), Florida Statutes (1977), had a clear statutory duty to comply with the prescribed Department of Revenue regulations governing the taxability of household goods, they clearly lacked standing for declaratory relief in their…”

Dep't of Revenue of State v. Markham, 396 So. 2d 1120 (Fla. 1981). “Since the property appraisers under section 195.027(1), Florida Statutes (1977), had a clear statutory duty to comply with the prescribed Department of Revenue regulations governing the taxability of household goods, [2] they clearly lacked standing for declaratory relief in…”

Garcia v. Andonie, 101 So. 3d 339 (Fla. 2012). “See § 195.027(1), Fla. Stat. (2006) (providing Department of Revenue shall prescribe rules for assessing and collecting taxes that are in compliance with the constitution).”

Wells v. Haldeos, 48 So. 3d 85 (Fla. 2d DCA 2010). “” § 195.027(1), Fla. Stat. (2009). In a case involving the protection of a homestead from a judgment, the Fourth District held that when a married couple is separated, the husband can claim a homestead exemption for a residence in which he resides and owns, even though he still…”

— 195.027(3) — 7 cases

Bystrom v. Whitman, 488 So. 2d 520 (Fla. 1986). “" § 195.027(3), Fla. Stat. (1979). Aside from the devastating impact the taxpayers' position would have on the Department of Revenue and the Auditor General were we to adopt it, nothing in the language of section 195.”

Higgs v. Kampgrounds of Am., 526 So. 2d 980 (Fla. 3d DCA 1988). “" § 195.027(3), Fla. Stat. (1987). In the instant case we find respondent has not demonstrated a convincing need for the confidential information it requests, sufficient to tilt the balance of interests in favor of disclosure.”

Whitman v. Bystrom, 464 So. 2d 182 (Fla. 3d DCA 1985). “Pursuant to Section 195.027(1), the Department of Revenue promulgated Rule 12D-1.”

Bystrom v. Equitable Life Assurance Soc'y of United States, 416 So. 2d 1133 (Fla. 3d DCA 1982). “Furthermore, Section 195.027(3), Florida Statutes (1977), authorizes the appraiser to obtain access to a taxpayer’s records which would aid the appraiser in rendering his assessment.”

Bystrom v. Equitable Life Assur. Soc., Etc., 416 So. 2d 1133 (Fla. 3d DCA 1982).

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