Florida Statute 195.062 | 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. 195.062

195.062 Manual of instructions.—

(1) The department shall prepare and maintain a current manual of instructions for property appraisers and other officials connected with the administration of property taxes. This manual shall contain all:

(a) Rules and regulations.

(b) Standard measures of value.

Consistent with s. 195.032, the standard measures of value shall be adopted in general conformity with the procedures set forth in s. 120.54, but shall not have the force or effect of such rules and shall be used only to assist tax officers in the assessment of property as provided by s. 195.002. Guidelines may be updated annually to incorporate new market data, which may be in tabular form, technical changes, changes indicated by established decisions of the Supreme Court, and, if a summary of justification is set forth in the notice required under s. 120.54, other changes relevant to appropriate assessment practices or standard measurement of value. Such new data may be incorporated into the guidelines on the approval of the executive director if after notice in substantial conformity with s. 120.54 there is no objection filed with the department within 45 days, and the procedures set forth in s. 120.54 do not apply.

(2) The department may also include in such manual any other information which it deems pertinent or helpful in the administration of taxes. Such manual shall instruct that the mere recordation of a plat on previously unplatted acreage shall not be construed as evidence of sufficient change in the character of the land to require reassessment until such time as development is begun on the platted acreage. Such manual shall be made available for distribution to the public at a nominal cost, to include cost of printing and circulation.

History.—s. 41, ch. 70-243; s. 1, ch. 71-367; s. 2, ch. 73-172; s. 9, ch. 74-234; s. 1, ch. 75-12; s. 10, ch. 76-234; s. 1, ch. 77-174; s. 5, ch. 2002-18; s. 3, ch. 2004-349.

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Amendments to 195.062

Arrestable Offenses / Crimes under Fla. Stat. 195.062

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.062.

Annotations, Discussions, Cases:

Cases Citing Statute 195.062

Total Results: 14

Sunset Harbour Condo. Ass'n v. Robbins

Court: Supreme Court of Florida | Date Filed: 2005-11-03

Citation: 914 So. 2d 925, 2005 WL 1577040

Snippet: In Interlachen, this Court held that section 195.062(1), Florida Statutes (1971), violated article VII

Fuchs v. Robbins

Court: District Court of Appeal of Florida | Date Filed: 1999-07-16

Citation: 738 So. 2d 338, 1998 WL 821744

Snippet: the Supreme Court of Florida found that section 195.062(1),[3] Florida Statutes, violated Article VII,

Gerard v. Gerard

Court: District Court of Appeal of Florida | Date Filed: 1995-05-05

Citation: 656 So. 2d 186, 1995 Fla. App. LEXIS 4872, 1995 WL 258875

Snippet: for these fixed obligations, the husband has $5,195.62, out of which he must pay his own living expenses

State v. Nguyen

Court: District Court of Appeal of Florida | Date Filed: 1991-06-27

Citation: 584 So. 2d 256, 1991 La. App. LEXIS 1940, 1991 WL 113126

Snippet: (1979), rehearing denied, 444 U.S. 890, 100 S.Ct. 195, 62 L.Ed.2d 126 (1979); State v. Jarman, 445 So.2d

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: as a percentage. . Sections 195.002, 195.032, 195.062, Florida Statutes. . Section 195.032, Florida

Muckenfuss v. Miller

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

Citation: 421 So. 2d 170

Snippet: issued guidelines pursuant to sections 195.032 and 195.062(1), Florida Statutes (1981), on how property sold

Bass v. General Development Corp.

Court: Supreme Court of Florida | Date Filed: 1979-06-28

Citation: 374 So. 2d 479

Snippet: Constitution; and (3) it conflicted with Section 195.062, Florida Statutes (1975). Appellee's cases were

Interlachen Lakes Estates, Inc. v. Brooks

Court: Supreme Court of Florida | Date Filed: 1976-12-09

Citation: 341 So. 2d 993

Snippet: THE SUPREME COURT HAS AUTHORITY TO LEAVE SECTION 195.062, FLORIDA STATUTES, CONTROLLING FOR PENDING LITIGATION

Deltona Corporation v. Bailey

Court: Supreme Court of Florida | Date Filed: 1976-08-25

Citation: 336 So. 2d 1163

Snippet: and directly passed upon the validity of Section 195.062, Florida Statutes (1973) (the "Rose law"). The

Ago

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

Snippet: indexed in the Florida Administrative Code. Section 195.062, F. S., provides: The department shall prepare

Williams v. Jones

Court: Supreme Court of Florida | Date Filed: 1975-12-17

Citation: 326 So. 2d 425

Snippet: wherein the Court had under consideration Section 195.062(1), Florida Statutes, commonly referred to as the

Ago

Court: Florida Attorney General Reports | Date Filed: 1975-08-28

Snippet: 1975, deletes the disputed 60 percent rule of s. 195.062, F.S., and inserts in its place: Such manual shall

Interlachen Lakes Estates, Inc. v. Snyder

Court: Supreme Court of Florida | Date Filed: 1974-12-09

Citation: 304 So. 2d 433

Snippet: relate to the constitutionality of Florida Stat. § 195.062(1), F.S.A., which reads in part: "... [The tax

Florida East Coast Railway Company v. Reid

Court: District Court of Appeal of Florida | Date Filed: 1973-07-31

Citation: 281 So. 2d 77

Snippet: with Chapter 71-367, Laws of Florida, 1971 (now § 195.062, F.S. 1971, F.S.A.). With respect to the property