Florida Statute 195.027 | 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. 195.027

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.

F.S. 195.027 on Google Scholar

F.S. 195.027 on Casetext

Amendments to 195.027

Arrestable Offenses / Crimes under Fla. Stat. 195.027

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.027.

Annotations, Discussions, Cases:

Cases Citing Statute 195.027

Total Results: 20

MIRAMAR MARINA CORP. v. PEDRO J. GARCIA, etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2021-03-09T23:53:00-08:00

Snippet: confidentiality of Miramar’s financial records under section 195.027(3) of the Florida Statutes. This case is not a

Grove Key Marina v. Casamayor v. City of Miami

Court: Fla. Dist. Ct. App. | Date Filed: 2015-05-27T00:00:00-07:00

Citation: 166 So. 3d 879, 2015 Fla. App. LEXIS 7977

Snippet: Department of Revenue, see section 195.027, Fla. Stat. (2009), requires the Lessees to pay

Robert Brklacic v. Lori Parrish, in her official capacity as Property Appraiser of Broward County, Florida and Judith Fink, as Revenue Collector

Court: Fla. Dist. Ct. App. | Date Filed: 2014-09-03T00:00:00-07:00

Citation: 149 So. 3d 85, 2014 Fla. App. LEXIS 13660

Snippet: regulations for assessing and collecting taxes. § 195.027(1), Fla. Stat. (2012). Thus, the Department of

Garcia v. Andonie

Court: Fla. | Date Filed: 2012-10-04T00:00:00-07:00

Citation: 101 So. 3d 339, 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923

Snippet: the plain language of the constitution. See § 195.027(1), Fla. Stat. (2006) (providing Department of

Wells v. Haldeos

Court: Fla. Dist. Ct. App. | Date Filed: 2010-10-22T00:00:00-07:00

Citation: 48 So. 3d 85, 2010 Fla. App. LEXIS 15909

Snippet: circuit court, and value adjustment boards." § 195.027(1), Fla. Stat. (2009). In a case involving the

CROSSINGS AT FLEMING ISLAND COMMUNITY DEV. DIST. v. Echeverri

Court: Fla. | Date Filed: 2008-07-03T00:00:00-07:00

Citation: 991 So. 2d 793

Snippet: ). Since the property appraisers under section 195.027(1), Florida Statutes (1977), had a clear statutory

Crapo v. HCA, INC.

Court: Fla. Dist. Ct. App. | Date Filed: 2007-10-10T00:53:00-07:00

Citation: 968 So. 2d 54

Snippet: subpoena pursuant to section 195.027(3) and rule 12D-1.005. Section 195.027(3) allows the property appraiser…for a subpoena duces tecum pursuant to section 195.027(3), Florida Statutes (2006), and Florida Administrative…authority insofar as it enlarged or modified section 195.027(3), Florida Statutes, which provided no authority…finding that (1) neither rule 12D-1.005 nor section 195.027 conferred subject matter jurisdiction upon the …Pursuant to rulemaking authority granted by section 195.027(3), the Department of Revenue adopted rule 12D-

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Court: Fla. Att'y Gen. | Date Filed: 2005-06-01T00:53:00-07:00

Snippet: from maintaining records electronically. Section 195.027(2), Florida Statutes, however, provides that it

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Court: Fla. Att'y Gen. | Date Filed: 1999-03-07T23:53:00-08:00

Snippet: Department of Revenue, dated April 12, 1993, citing s.195.027(3), Fla. Stat., Rule 12D-1.005(1), F.A.C., and

St. Petersburg Kennel Club v. Smith

Court: Fla. Dist. Ct. App. | Date Filed: 1995-09-08T00:53:00-07:00

Citation: 662 So. 2d 1270

Snippet: pursuant to the legislative mandate, in section 195.027, Florida Statute (1993), that it implement and

Florida E. Coast Ry. Co. v. Dept. of Rev.

Court: Fla. Dist. Ct. App. | Date Filed: 1993-06-18T00:53:00-07:00

Citation: 620 So. 2d 1051

Snippet: assessments were in violation of sections 193.085, 195.027 and 195.032, Florida Statutes (1987), as well as

Aetna Life Insurance Co. v. Hausman

Court: Fla. Dist. Ct. App. | Date Filed: 1992-05-08T00:00:00-07:00

Citation: 598 So. 2d 223, 1992 Fla. App. LEXIS 4981, 1992 WL 92503

Snippet: survey information in camera and considered section 195.-027(3), Florida Statutes (1989), which provides in

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Court: Fla. Att'y Gen. | Date Filed: 1991-08-08T00:53:00-07:00

Snippet: pursuant to s. 193.074, F.S. (1990 Supp.). Section 195.027, F.S. (1990 Supp.), requires that the Department…property appraisal adjustment boards.4 Pursuant to s. 195.027(4)(a), F.S. (1990 Supp.): The rules and regulations…of federal tax information unlawful. 4 Section 195.027(1), F.S. (1990 Supp.). 5 Section 193.052(2), F.

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Court: Fla. Att'y Gen. | Date Filed: 1989-03-06T23:53:00-08:00

Snippet: business by any agency." 8 See, e.g., s. 195.027(3), F.S. (1988 Supp.), and Rule12D-1.005, F.A.C

Higgs v. Kampgrounds of America

Court: Fla. Dist. Ct. App. | Date Filed: 1988-05-31T00:53:00-07:00

Citation: 526 So. 2d 980

Snippet: Resort. Petitioner relies on sections 193.074 and 195.027(3), Florida Statutes (1987),[1] which provide that…Respondent also relies on sections 193.074 and 195.027(3), pointing to the exception within the statutes… of the taxable nonhomestead property." § 195.027(3), Fla. Stat. (1987). In the instant case we find…General, except upon court order... ." Section 195.027(3) likewise provides in pertinent part: "All

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Court: Fla. Att'y Gen. | Date Filed: 1987-01-25T23:53:00-08:00

Snippet: quasi-judicial powers in ad valorem tax matters; and s.195.027(3), F.S., providing that financial records produced

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

Snippet: as required by the State Constitution. Section 195.027, F.S., requires the department to prescribe reasonable…appraisal adjustment boards. Subsection (3) of s. 195.027, F.S., in part, provides: The rules and regulations

Bystrom v. Whitman

Court: Fla. | Date Filed: 1986-03-26T23:53:00-08:00

Citation: 488 So. 2d 520

Snippet: decline to do. The taxpayers also argue that section 195.027(3), Florida Statutes (1979), limits the time a …Such an interpretation is unwarranted. Section 195.027(3) states that the property appraiser, the Department…valuation of taxable nonhomestead property." § 195.027(3), Fla. Stat. (1979). Aside from the devastating…to adopt it, nothing in the language of section 195.027(3) precludes the post-assessment production of …in question" as intended by the statute. § 195.027(3), Fla. Stat. (1979). Accordingly, the district

Whitman v. Bystrom

Court: Fla. Dist. Ct. App. | Date Filed: 1985-02-04T23:53:00-08:00

Citation: 464 So. 2d 182

Snippet: compelled. The Appraiser contends that Section 195.027(3), Florida Statutes (1979), and a Department of…the statute relied on by the Appraiser. Section 195.027(3), Florida Statutes (1979), provides as follows…quot; (emphasis supplied). Pursuant to Section 195.027(1), the Department of Revenue promulgated Rule …corporation." Before the advent of Section 195.027(3) in 1973,[2] the law in Florida was that, pre-assessment…(Fla. 3d DCA 1966). More specifically, Section 195.027(3), Florida Statutes (1979), evinces this same

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

Snippet: Department of Revenue is authorized pursuant to s 195.027(1), F.S., to prescribe reasonable rules and regulations