Florida Statutes

Fla. Stat. § 195.062 (2025)

Manual of instructions.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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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.

Notes of Decisions

Cited in 9 cases, 1973–2005 · leading case: Deltona Corp. v. Bailey, 336 So. 2d 1163 (Fla. 1976).

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Deltona Corp. v. Bailey, 336 So. 2d 1163 (Fla. 1976). · cites it 9× “We have jurisdiction pursuant to Article V, Section 3(b)(1), Constitution of Florida, in that the trial court initially and directly passed upon the validity of Section 195.062, Florida Statutes (1973) (the "Rose law").”

Interlachen Lakes Estates, Inc. v. Snyder, 304 So. 2d 433 (Fla. 1974). · cites it 10× “Under the 1968 Constitution, Article VII, Section 4, this is no longer within the prerogative of the legislature to do.”

Sunset Harbour Condo. Ass'n v. Robbins, 914 So. 2d 925 (Fla. 2005). · cites it 3× “In Interlachen, this Court held that section 195.062(1), Florida Statutes (1971), violated article VII, section 4 of the 1968 Florida Constitution.”

Fuchs v. Robbins, 738 So. 2d 338 (Fla. 3d DCA 1999). · cites it 5× “1973) the court dealt with former section 195.062(1), Florida Statutes (1973), which statute created a classification of property (certain platted lots) which was to receive required special tax valuation treatment.”

Bass v. Gen. Dev. Corp., 374 So. 2d 479 (Fla. 1979). · cites it 4× “[1] The statute was challenged, inter alia, on the grounds that: (1) it violated Article VII, Section 4(a), Florida Constitution; (2) it violated the equal protection and due process clauses of both the Florida and Federal Constitution; and (3) it conflicted with Section…”

Williams v. Jones, 326 So. 2d 425 (Fla. 1975). · cites it 2× “1973), wherein the Court had under consideration Section 195.062(1), Florida Statutes, commonly referred to as the "Rose law", which provided in pertinent part: ".”

In Re Polygraphex Sys., Inc., 275 B.R. 408 (Bankr. M.D. Fla. 2002). · cites it 3× “”); Fla.Stat. § 195.062 (“the standard measures of value .”

Interlachen Lakes Estates, Inc. v. Brooks, 341 So. 2d 993 (Fla. 1976). · cites it 2× “Plaintiffs' complaint alleged that the property appraiser had failed properly to apply the "Rose law," Section 195.062, Florida Statutes (1971).”

Florida East Coast Ry. Co. v. Reid, 281 So. 2d 77 (Fla. 4th DCA 1973). · cites it 2× “With respect to the property described in count one, the assessor is charged with having failed to comply with Chapter 71-367, Laws of Florida, 1971 (now § 195.062, F.S. 1971, F.S.A.). With respect to the property described in count two, the tax assessor is charged with having…”

— 195.062(1) — 6 cases

Sunset Harbour Condo. Ass'n v. Robbins, 914 So. 2d 925 (Fla. 2005). “In Interlachen, this Court held that section 195.062(1), Florida Statutes (1971), violated article VII, section 4 of the 1968 Florida Constitution.”

Fuchs v. Robbins, 738 So. 2d 338 (Fla. 3d DCA 1999). “1973) the court dealt with former section 195.062(1), Florida Statutes (1973), which statute created a classification of property (certain platted lots) which was to receive required special tax valuation treatment.”

Deltona Corp. v. Bailey, 336 So. 2d 1163 (Fla. 1976). “We have jurisdiction pursuant to Article V, Section 3(b)(1), Constitution of Florida, in that the trial court initially and directly passed upon the validity of Section 195.062, Florida Statutes (1973) (the "Rose law").”

Interlachen Lakes Estates, Inc. v. Snyder, 304 So. 2d 433 (Fla. 1974). “Under the 1968 Constitution, Article VII, Section 4, this is no longer within the prerogative of the legislature to do.”

Williams v. Jones, 326 So. 2d 425 (Fla. 1975). “1973), wherein the Court had under consideration Section 195.062(1), Florida Statutes, commonly referred to as the "Rose law", which provided in pertinent part: ".”

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