Florida Statute 195.032 | 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. 195.032

195.032 Establishment of standards of value.—In furtherance of the requirement set out in s. 195.002, the Department of Revenue shall establish and promulgate standard measures of value not inconsistent with those standards provided by law, to be used by property appraisers in all counties, including taxing districts, to aid and assist them in arriving at assessments of all property. The standard measures of value shall provide guidelines for the valuation of property and methods for property appraisers to employ in arriving at the just valuation of particular types of property consistent with ss. 193.011 and 193.461. The standard measures of value shall assist the property appraiser in the valuation of property and be deemed prima facie correct, but shall not be deemed to establish the just value of any property. However, the presumption of correctness accorded an assessment made by a property appraiser shall not be impugned merely because the standard measures of value do not establish the just value of any property.

History.—s. 38, ch. 70-243; s. 12, ch. 76-133; s. 9, ch. 76-234; s. 62, ch. 82-226.

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Amendments to 195.032

Arrestable Offenses / Crimes under Fla. Stat. 195.032

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.032.

Annotations, Discussions, Cases:

Cases Citing Statute 195.032

Total Results: 11

Darden Rests., Inc. v. Singh

Court: District Court of Appeal of Florida | Date Filed: 2019-03-01

Citation: 266 So. 3d 228

Snippet: by property appraisers in all counties. See § 195.032, Fla. Stat. (2013). These standard measures of

Darden Rests., Inc. v. Singh

Court: District Court of Appeal of Florida | Date Filed: 2019-03-01

Citation: 266 So. 3d 228

Snippet: by property appraisers in all counties. See § 195.032, Fla. Stat. (2013). These standard measures of

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

Court: District Court of Appeal of Florida | Date Filed: 1993-06-18

Citation: 620 So. 2d 1051, 1993 WL 210590

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

St. Joe Paper Co. v. James

Court: District Court of Appeal of Florida | Date Filed: 1983-02-10

Citation: 429 So. 2d 705, 1983 Fla. App. LEXIS 18604

Snippet: are not imperatives, as were provided in Section 195.032 prior to amendments in 1976.... However, it is

Muckenfuss v. Miller

Court: District Court of Appeal of Florida | Date Filed: 1982-09-29

Citation: 421 So. 2d 170

Snippet: had not issued guidelines pursuant to sections 195.032 and 195.062(1), Florida Statutes (1981), on how

Ago

Court: Florida Attorney General Reports | Date Filed: 1976-06-01

Snippet: value promulgated pursuant to ss. 195.002 and 195.032, F. S., and a form and its instructions prescribed

St. Joe Paper Co. v. Conrad

Court: District Court of Appeal of Florida | Date Filed: 1976-05-18

Citation: 333 So. 2d 527, 1976 Fla. App. LEXIS 15176

Snippet: of supervision by the Department of Revenue, § 195.032 provides as follows: “Establishment of standards

Container Corp. of America v. Rutherford

Court: District Court of Appeal of Florida | Date Filed: 1973-04-12

Citation: 293 So. 2d 379, 1973 Fla. App. LEXIS 6090

Snippet: percent of Madison County is planted pines. Section 195.032, Florida Statutes, F.S.A., requires that the tax

District School Board of Lee County v. Askew

Court: Supreme Court of Florida | Date Filed: 1973-04-04

Citation: 278 So. 2d 272

Snippet: tax assessors are performed. Under Fla. Stat. § 195.032, F.S.A., the Department of Revenue is authorized

Reid v. Kirk

Court: Supreme Court of Florida | Date Filed: 1972-01-05

Citation: 257 So. 2d 3

Snippet: (1967); Fla. Stat. § 195.021(1) (1969); Fla. Stat. § 195.032 (effective 1971). We recognized in Burns v. Butscher

Stringfellow v. Alexander

Court: Supreme Court of Florida | Date Filed: 1928-06-13

Citation: 117 So. 899, 96 Fla. 1

Snippet: 256; Central Bank of Washington v. Hume, 128 U.S. 195, 32 L. ed. 370, 9 Sup Ct. R. 41; Penn. Mutual Life