Florida Statutes
Fla. Stat. § 195.032 (2025)
Establishment of standards of value.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Notes of Decisions
Cited in 9
cases, 1971–2019 · leading case: Container Corp. of Am. v. Rutherford, 293 So. 2d 379 (Fla. 1st DCA 1973).
Container Corp. of Am. v. Rutherford, 293 So. 2d 379 (Fla. 1st DCA 1973). “021 (1) (1969); Fla.Stat. § 195.032 (effective 1971). We recognized in Burns v.”
Dist. Sch. Bd. of Lee Cnty. v. Askew, 278 So. 2d 272 (Fla. 1973). “Under Fla. Stat. § 195.032 , F.S.A., the Department of Revenue is authorized to establish standard measures of value to be used by the tax assessors, and the statute further provides that these standards shall be deemed prima facie to be measures of just valuation.”
Muckenfuss v. Miller, 421 So. 2d 170 (Fla. 5th DCA 1982). “Since the guidelines were not formally issued pursuant to Chapter 120, they did not create a presumption of correctness which the property appraiser would have to overcome pursuant to section 195.032, Florida Statutes (1981).”
Reid v. Kirk, 257 So. 2d 3 (Fla. 1972). “021 (1) (1969); Fla. Stat. § 195.032 (effective 1971). We recognized in Burns v.”
St. Joe Paper Co. v. Conrad, 333 So. 2d 527 (Fla. 1st DCA 1976). “” In furtherance of supervision by the Department of Revenue, § 195.032 provides as follows: “Establishment of standards of value.”
St. Joe Paper Co. v. James, 429 So. 2d 705 (Fla. 1st DCA 1983). “5 Section 195.032, Florida Statutes, requires DOR establish standard measures of value to be used by property appraisers in all counties and provides, in part: 6 The standard measures of value shall provide guidelines for the valuation of property and methods for property…”
Darden Rests., Inc. v. Singh, 266 So. 3d 228 (2019). “See § 195.032, Fla. Stat. (2013). These 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.”
Darden Rests., Inc. v. Singh, 266 So. 3d 228 (2019). “See § 195.032, Fla. Stat. (2013). These 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.”
Adler v. Tax Assessor, 36 Fla. Supp. 141 (Fla. Cir. Ct., Broward Cty. 1971). “021 (applicable to the 1970 tax roll) and 1970 Florida Statutes §§195.032, 195.062 (applicable to the 1971 tax roll) provide that tax assessors must follow the Florida Tax Assessor's Guide.”
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