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: Fla. | Date Filed: 2005-11-03T00:00:00-08:00

Citation: 914 So. 2d 925

Snippet: . In Interlachen, this Court held that section 195.062(1), Florida Statutes (1971), violated article VII…section 4 of the 1968 Florida Constitution. Section 195.062(1) provided that "platted lands unsold as

Fuchs v. Robbins

Court: Fla. Dist. Ct. App. | Date Filed: 1999-07-16T00:53:00-07:00

Citation: 738 So. 2d 338

Snippet: the Supreme Court of Florida found that section 195.062(1),[3] Florida Statutes, violated Article VII, … the Court pointed out in Interlachen, section 195.062(1) taxed similar property differently, depending…(Fla.1973) the court dealt with former section 195.062(1), Florida Statutes (1973), which statute created…have no value placed thereon." [3] Section 195.062(1) provided that "platted lands unsold as

Gerard v. Gerard

Court: Fla. Dist. Ct. App. | Date Filed: 1995-05-05T00:00:00-07:00

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: Fla. Dist. Ct. App. | Date Filed: 1991-06-27T00:00:00-07:00

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

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

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: Fla. | Date Filed: 1979-06-28T00:53:00-07:00

Citation: 374 So. 2d 479

Snippet: Constitution; and (3) it conflicted with Section 195.062, Florida Statutes (1975). Appellee's cases …question of its purported conflict with Section 195.062, Florida Statutes (1975). In summary, we hold (

Interlachen Lakes Estates, Inc. v. Brooks

Court: Fla. | Date Filed: 1976-12-08T23:53:00-08:00

Citation: 341 So. 2d 993

Snippet: THE SUPREME COURT HAS AUTHORITY TO LEAVE SECTION 195.062, FLORIDA STATUTES, CONTROLLING FOR PENDING LITIGATION…properly to apply the "Rose law," Section 195.062, Florida Statutes (1971). In his answer the appraiser

Deltona Corporation v. Bailey

Court: Fla. | Date Filed: 1976-08-25T00:53:00-07:00

Citation: 336 So. 2d 1163

Snippet: and directly passed upon the validity of Section 195.062, Florida Statutes (1973) (the "Rose law"…certified from the circuit court, held that Section 195.062(1), Florida Statutes (1971),[*] violated the constitutional…taxpayers were not entitled to the benefit of Section 195.062, Florida Statutes (1973), for the tax year 1974…complaint to state a cause of action under Section 195.062, Florida Statutes (1973), must be assessed in light…"Rose law" appears simply as section 195.062, the second subsection having been excised from

Ago

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

Snippet: indexed in the Florida Administrative Code. Section 195.062, F. S., provides: The department shall prepare …administering and collecting ad valorem taxes. Section 195.062, F. S., provides that the Department of Revenue

Williams v. Jones

Court: Fla. | Date Filed: 1975-12-16T23:53:00-08:00

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: Fla. Att'y Gen. | Date Filed: 1975-08-28T00:53:00-07:00

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: Fla. | Date Filed: 1974-12-08T23:53:00-08:00

Citation: 304 So. 2d 433

Snippet: relate to the constitutionality of Florida Stat. § 195.062(1), F.S.A., which reads in part: "... [The…Number III is irrelevant. Since we hold that § 195.062(1) violates the constitutional provision requiring…We find it impossible to consider Fla. Stat. § 195.062(1), F.S.A., as establishing a proper valuation …identical to that of the statute in question, Section 195.062. We cited from City of Tampa v. Kaunitz:[3] "…the exercise of the legislative power in Section 195.062 was constitutionally within the mandate of Article

Florida East Coast Railway Company v. Reid

Court: Fla. Dist. Ct. App. | Date Filed: 1973-07-31T00:53:00-07:00

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…had been certified on 13 October 1971. Section 195.062(1), F.S. 1971, F.S.A., provides that: "The