Florida Statute 195.027 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 195
PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE

View Entire Chapter

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 CourtListener

Amendments to 195.027

Annotations, Discussions, Cases:

Cases Citing Statute 195.027

Total Results: 28

Bath Club, Inc. v. DADE CTY.

394 So. 2d 110, 1981 Fla. LEXIS 2521

Supreme Court of Florida | Filed: Jan 29, 1981 | Docket: 1315487

Cited 30 times | Published

rules prescribed by the Department of Revenue. § 195.027(1), Fla. Stat. (1975). Florida Administrative

DEPARTMENT OF REVENUE OF STATE v. Markham

396 So. 2d 1120

Supreme Court of Florida | Filed: Mar 12, 1981 | Docket: 1732258

Cited 23 times | Published

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

Bystrom v. EQUITABLE LIFE ASSUR. SOC., ETC.

416 So. 2d 1133

District Court of Appeal of Florida | Filed: Mar 31, 1982 | Docket: 1224667

Cited 20 times | Published

data by the Property Appraiser. Furthermore, Section 195.027(3), Florida Statutes (1977), authorizes the

Bystrom v. Whitman

488 So. 2d 520, 11 Fla. L. Weekly 126

Supreme Court of Florida | Filed: Mar 27, 1986 | Docket: 1287601

Cited 12 times | Published

decline to do. The taxpayers also argue that section 195.027(3), Florida Statutes (1979), limits the time

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

991 So. 2d 793, 33 Fla. L. Weekly Supp. 445, 2008 Fla. LEXIS 1222, 2008 WL 2609005

Supreme Court of Florida | Filed: Jul 3, 2008 | Docket: 1724813

Cited 11 times | Published

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

Higgs v. Kampgrounds of America

526 So. 2d 980, 1988 WL 53063

District Court of Appeal of Florida | Filed: May 31, 1988 | Docket: 1273312

Cited 9 times | Published

value of the taxable nonhomestead property." § 195.027(3), Fla. Stat. (1987). In the instant case we

Garcia v. Andonie

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

Supreme Court of Florida | Filed: Oct 4, 2012 | Docket: 60226264

Cited 5 times | Published

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

Wells v. Haldeos

48 So. 3d 85, 2010 Fla. App. LEXIS 15909, 35 Fla. L. Weekly Fed. D 2341

District Court of Appeal of Florida | Filed: Oct 22, 2010 | Docket: 159290

Cited 5 times | Published

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

In Re Polygraphex Systems, Inc.

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

courts, and value adjustment boards pursuant to section 195.027. The Florida Statutes also mandate the exchange

Department of Revenue v. Markham

381 So. 2d 1101

District Court of Appeal of Florida | Filed: Nov 5, 1979 | Docket: 1722559

Cited 3 times | Published

"shall be followed by the property appraisers." Section 195.027(1), Florida Statutes (1977). As in Askew v

Whitman v. Bystrom

464 So. 2d 182, 10 Fla. L. Weekly 353

District Court of Appeal of Florida | Filed: Feb 5, 1985 | Docket: 1192716

Cited 2 times | Published

be compelled. The Appraiser contends that Section 195.027(3), Florida Statutes (1979), and a Department

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

149 So. 3d 85, 2014 Fla. App. LEXIS 13660, 2014 WL 4328068

District Court of Appeal of Florida | Filed: Sep 3, 2014 | Docket: 1150785

Cited 1 times | Published

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

St. Petersburg Kennel Club v. Smith

662 So. 2d 1270, 1995 WL 527207

District Court of Appeal of Florida | Filed: Sep 8, 1995 | Docket: 1282671

Cited 1 times | Published

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

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

District Court of Appeal of Florida | Filed: Mar 10, 2021 | Docket: 59719203

Published

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

Grove Key Marina v. Casamayor v. City of Miami

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

District Court of Appeal of Florida | Filed: May 27, 2015 | Docket: 2659842

Published

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

Crapo v. HCA, INC.

968 So. 2d 54, 2007 WL 2932868

District Court of Appeal of Florida | Filed: Oct 10, 2007 | Docket: 1498216

Published

action for a subpoena duces tecum pursuant to section 195.027(3), Florida Statutes (2006), and Florida Administrative

Ago

Florida Attorney General Reports | Filed: Jun 1, 2005 | Docket: 3255698

Published

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

Aetna Life Insurance Co. v. Hausman

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

District Court of Appeal of Florida | Filed: May 8, 1992 | Docket: 64667128

Published

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

Ago

Florida Attorney General Reports | Filed: Aug 8, 1991 | Docket: 3258664

Published

pursuant to s. 193.074, F.S. (1990 Supp.). Section 195.027, F.S. (1990 Supp.), requires that the Department

Ago

Florida Attorney General Reports | Filed: Dec 3, 1986 | Docket: 3256026

Published

valuation as required by the State Constitution. Section 195.027, F.S., requires the department to prescribe

Department of Revenue v. Ford

438 So. 2d 798, 1983 Fla. LEXIS 2994

Supreme Court of Florida | Filed: Sep 8, 1983 | Docket: 64599966

Published

administered uniformly throughout the state. § 195.027(1), Fla. Stat. (1981). Central to this duty is

BarclaysAmerican/Business Credit, Inc. v. Tavormina (In re Waterside Apartments, Inc.)

24 B.R. 90, 1982 Bankr. LEXIS 3173

United States Bankruptcy Court, S.D. Florida. | Filed: Oct 1, 1982 | Docket: 65778291

Published

commence until the tax is paid.” Pursuant to § 195.027(1) of the Florida Statutes, tax collectors must

Florida Department of Revenue v. Ford

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

valuation, as required by the constitution.... Section 195.027(1) directs the Department to prescribe reasonable

Ago

Florida Attorney General Reports | Filed: Apr 20, 1982 | Docket: 3257178

Published

must be followed by the property appraiser. Section 195.027(1), F.S.; Department of Revenue v. Markham

Bystrom v. Equitable Life Assurance Society of United States

416 So. 2d 1133, 1982 Fla. App. LEXIS 20620

District Court of Appeal of Florida | Filed: Mar 31, 1982 | Docket: 64591251

Published

data by the Property Appraiser. Furthermore, Section 195.027(3), Florida Statutes (1977), authorizes the

Ago

Florida Attorney General Reports | Filed: Aug 28, 1975 | Docket: 3258918

Published

lands dedicated to and accepted by the county. Section 195.027, F.S., which directs the department to prescribe

Ago

Florida Attorney General Reports | Filed: Sep 5, 1974 | Docket: 3258950

Published

accordance with Rule 12B-1.149(2), F.A.C. Section 195.027(3), F.S., reads as follows: (3) The rules and

Ago

Florida Attorney General Reports | Filed: Aug 30, 1974 | Docket: 3257762

Published

questions as stated are answered in the negative. Section 195.027(3), F.S., reads as follows: (3) The rules and