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: 12

Darden Rests., Inc. v. Singh

Court: Fla. Dist. Ct. App. | Date Filed: 2019-03-01T00:00:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 2019-03-01T00:00:00-08:00

Citation: 266 So. 3d 228

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

Advisory Opinion to the Attorney General re Funding of Embryonic Stem Cell Research

Court: Fla. | Date Filed: 2007-05-31T00:00:00-07:00

Citation: 959 So. 2d 195, 32 Fla. L. Weekly Supp. 285, 2007 Fla. LEXIS 960, 2007 WL 1556733

Snippet: Pariente, Quince, Wells 31 May 2007 959 So. 2d 195, 32 Fla. L. Weekly Supp. 285, 2007 Fla. LEXIS 960,

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: 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: Fla. Dist. Ct. App. | Date Filed: 1983-02-10T00:00:00-08:00

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: Fla. Dist. Ct. App. | Date Filed: 1982-09-29T00:53:00-07:00

Citation: 421 So. 2d 170

Snippet: had not issued guidelines pursuant to sections 195.032 and 195.062(1), Florida Statutes (1981), on how…appraiser would have to overcome pursuant to section 195.032, Florida Statutes (1981). See Powell v. Kelly,

Ago

Court: Fla. Att'y Gen. | Date Filed: 1976-06-01T00:53:00-07:00

Snippet: value promulgated pursuant to ss. 195.002 and 195.032, F. S., and a form and its instructions prescribed…valued according to its just valuation. Section 195.032, F. S., provides that, in furtherance of the requirements… value promulgated pursuant to ss. 195.002 and 195.032, F. S., must be considered rules under the provisions… value promulgated pursuant to ss. 195.002 and 195.032, F. S., and the forms and instructions prescribed

St. Joe Paper Co. v. Conrad

Court: Fla. Dist. Ct. App. | Date Filed: 1976-05-18T00:00:00-07:00

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…of proof imposed upon him by the above quoted § 195.032, Florida Statutes 1971, in that having declined

Container Corp. of America v. Rutherford

Court: Fla. Dist. Ct. App. | Date Filed: 1973-04-12T00:00:00-08:00

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… the Department of Revenue pursuant to Section 195.032. It is therefore inescapable that the statutory

District School Board of Lee County v. Askew

Court: Fla. | Date Filed: 1973-04-03T23:53:00-08:00

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: Fla. | Date Filed: 1972-01-04T23:53:00-08:00

Citation: 257 So. 2d 3

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

Stringfellow v. Alexander

Court: Fla. | Date Filed: 1928-06-13T00:00:00-08:00

Citation: 117 So. 899, 96 Fla. 1

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