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The 2025 Florida Statutes
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F.S. 195.062195.062 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. (c) Forms and instructions relating to the use of forms and maps. 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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Annotations, Discussions, Cases:
Cases Citing Statute 195.062
Total Results: 10
914 So. 2d 925, 2005 WL 1577040
Supreme Court of Florida | Filed: Nov 3, 2005 | Docket: 1781592
Cited 70 times | Published
merit. In Interlachen, this Court held that section 195.062(1), Florida Statutes (1971), violated article
326 So. 2d 425
Supreme Court of Florida | Filed: Dec 17, 1975 | Docket: 1729216
Cited 59 times | Published
wherein the Court had under consideration Section 195.062(1), Florida Statutes, commonly referred to
304 So. 2d 433
Supreme Court of Florida | Filed: Dec 9, 1974 | Docket: 1438368
Cited 48 times | Published
relate to the constitutionality of Florida Stat. § 195.062(1), F.S.A., which reads in part:
"... [The tax
336 So. 2d 1163
Supreme Court of Florida | Filed: Aug 25, 1976 | Docket: 1721105
Cited 26 times | Published
initially and directly passed upon the validity of Section 195.062, Florida Statutes (1973) (the "Rose law").
374 So. 2d 479
Supreme Court of Florida | Filed: Jun 28, 1979 | Docket: 430637
Cited 10 times | Published
Federal Constitution; and (3) it conflicted with Section 195.062, Florida Statutes (1975). Appellee's cases
341 So. 2d 993
Supreme Court of Florida | Filed: Dec 9, 1976 | Docket: 1723918
Cited 6 times | Published
WHETHER THE SUPREME COURT HAS AUTHORITY TO LEAVE SECTION 195.062, FLORIDA STATUTES, CONTROLLING FOR PENDING
275 B.R. 408, 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68
United States Bankruptcy Court, M.D. Florida | Filed: Mar 25, 2002 | Docket: 1475958
Cited 4 times | Published
instructions for property appraisers under section 195.062 of the Florida Statutes, as well as prescribing
738 So. 2d 338, 1998 WL 821744
District Court of Appeal of Florida | Filed: Jul 16, 1999 | Docket: 414838
Cited 4 times | Published
Interlachen, the Supreme Court of Florida found that section 195.062(1),[3] Florida Statutes, violated Article VII
281 So. 2d 77
District Court of Appeal of Florida | Filed: Jul 31, 1973 | Docket: 1262113
Cited 3 times | Published
with Chapter 71-367, Laws of Florida, 1971 (now § 195.062, F.S. 1971, F.S.A.). With respect to the property
Florida Attorney General Reports | Filed: Jun 1, 1976 | Docket: 3255305
Published
indexed in the Florida Administrative Code. Section 195.062, F. S., provides: The department shall prepare
