Florida Statute 195.032 - Full Text and Legal Analysis

The 2025 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

Annotations, Discussions, Cases:

Cases Citing Statute 195.032

Total Results: 9

District School Board of Lee County v. Askew

278 So. 2d 272

Supreme Court of Florida | Filed: Apr 4, 1973 | Docket: 1356178

Cited 15 times | Published

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

Reid v. Kirk

257 So. 2d 3

Supreme Court of Florida | Filed: Jan 5, 1972 | Docket: 1287136

Cited 9 times | Published

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

Muckenfuss v. Miller

421 So. 2d 170

District Court of Appeal of Florida | Filed: Sep 29, 1982 | Docket: 1719238

Cited 5 times | Published

appraiser would have to overcome pursuant to section 195.032, Florida Statutes (1981). See Powell v. Kelly

Darden Rests., Inc. v. Singh

266 So. 3d 228

District Court of Appeal of Florida | Filed: Mar 1, 2019 | Docket: 64707674

Published

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

Darden Rests., Inc. v. Singh

266 So. 3d 228

District Court of Appeal of Florida | Filed: Mar 1, 2019 | Docket: 64707673

Published

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

St. Joe Paper Co. v. James

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

District Court of Appeal of Florida | Filed: Feb 10, 1983 | Docket: 64596339

Published

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

Ago

Florida Attorney General Reports | Filed: Jun 1, 1976 | Docket: 3255305

Published

and valued according to its just valuation. Section 195.032, F. S., provides that, in furtherance of the

St. Joe Paper Co. v. Conrad

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

District Court of Appeal of Florida | Filed: May 18, 1976 | Docket: 64554111

Published

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

Container Corp. of America v. Rutherford

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

District Court of Appeal of Florida | Filed: Apr 12, 1973 | Docket: 64538532

Published

statute in implementation of that provision: Section 195.032, Florida Statutes, F.S.A., provides: “In furtherance