CopyCited 70 times | Published | Supreme Court of Florida | 2005 WL 1577040
...1973), to support his argument that the 1968 constitutional amendments, enumerating specific instances where property may be valued according to different valuation standards, affect the holding in Culbertson. This argument is without merit. 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 lots shall be valued for tax assessment purposes on the same basis as any unplatted acreage of similar character until 60 percent of such lands included in one plat shall have been sold as individual lots." Interlachen,
304 So.2d at 434....
CopyCited 59 times | Published | Supreme Court of Florida
...s of lessees are neither tangible nor intangible personal property as presently defined." (p. 574) Appellants rely heavily on the case of Interlachen Lakes Estates, Inc. v. Snyder,
304 So.2d 433 (Fla. 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: "......
CopyCited 48 times | Published | Supreme Court of Florida
...Clearing, grading or paving of roads in the area. "3. Availability of utilities to the unsold lots. "4. Advertising and promotional costs. "5. Qualification with the Florida Land Sales Board." QUESTIONS I and II relate to the constitutionality of Florida Stat. § 195.062(1), F.S.A., which reads in part: "......
...uch lands included in one plat shall have been sold as individual lots." We need only specifically to answer one of the three questions, and that is Number II. Since we answer this question affirmatively, Number III is irrelevant. Since we hold that § 195.062(1) violates the constitutional provision requiring just valuation of all property for ad valorem taxation, we need not also consider Question I....
...favor certain taxpayers over others. See Walter v. Schuler,
176 So.2d 81 (Fla. 1965); Franks v. Davis,
145 So.2d 228 (Fla. 1962); and Schleman v. Connecticut General Life,
151 Fla. 96,
9 So.2d 197 (1942). We find it impossible to consider Fla. Stat. §
195.062(1), F.S.A., as establishing a proper valuation criterion....
...ivider. In City of Naples v. Conboy, [2] this Court affirmed a lower court decision which held that the City of Naples was without the power to bind itself, by contract, to a tax limitation which appears identical to that of the statute in question, Section 195.062....
...trary, the organic mandate to the Legislature to `prescribe such regulations as shall secure a just valuation of all property' contemplates such classifications...." [6] The essential question is thus whether the exercise of the legislative power in Section 195.062 was constitutionally within the mandate of Article 7, Sections 2 and 4. In State ex rel. Conboy v. Colding, [7] the Court upheld the application of Section 192.31(2), Florida Statutes, 1967, the predecessor of Section 195.062, [8] without discussing the constitutionality of the act....
...[T]here is nothing in the legislative regulations, respecting the `just valuation' of taxable property to authorize the assessment of property in accordance with a potential use which might be made of the property at some future time. .. ." [16] In the case of Section 195.062, the Legislature has determined that the character of the land does not change until sixty percent has been sold as individual lots....
...couragement for the development of land. Applying the foregoing discussion to the specific questions presented in this case, then, it is obvious that there is no conflict between Article VII, Section 2, Constitution *438 of the State of Florida, and Section 195.062. They are quite clearly directed to different ends, and simply bear no direct relation to each other. Thus, the answer to Question One should be "no". Article VII, Section 4, and Section 195.062 do relate to each other, but that relationship, as examined by the Courts of this state, is a constitutional one....
CopyCited 26 times | Published | Supreme Court of Florida
...d valorem real property tax relief and, also, from earlier orders relating to discovery. 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")....
...Dade County School Board, Fla.,
281 So.2d 325, opinion filed July 31, 1973, and City of Naples v. Conboy [Fla.],
182 So.2d 412 at 417 et seq." (emphasis supplied) In its decision filed September 12, 1973, the Court, in responding to questions certified from the circuit court, held that Section
195.062(1), Florida Statutes (1971), [*] violated the constitutional provision requiring just valuation of all property for ad valorem taxation....
...plied) Use of *1167 the word "persons" makes clear that the decision was not limited to the taxpayers involved in that particular case. Accordingly, we conclude that the trial court erred in holding that taxpayers were not entitled to the benefit of Section 195.062, Florida Statutes (1973), for the tax year 1974....
...Ad valorem real property taxes for that year became a lien on January 1, 1974. The Interlachen Lake Estates case did not become final and operative, by its express terms, until December 9, 1974. The adequacy of the amended complaint to state a cause of action under Section 195.062, Florida Statutes (1973), must be assessed in light of that portion of the statute which reads: "......
...remanded to the trial court for further proceedings not inconsistent with the views expressed herein. OVERTON, C.J., and ROBERTS and HATCHETT, JJ., concur. BOYD, J., dissents. NOTES [*] In the 1973 Florida Statutes, the "Rose law" appears simply as section 195.062, the second subsection having been excised from the statute by intervening legislative action.
CopyCited 10 times | Published | Supreme Court of Florida
...[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 195.062, Florida Statutes (1975)....
...that Section
193.461(4)(a)4, Florida Statutes (1975), effects a denial of equal protection of the law. Due to our finding that Section
193.461(4)(a)4 is unconstitutional it is unnecessary for us to address the question of its purported conflict with Section
195.062, Florida Statutes (1975)....
CopyCited 6 times | Published | Supreme Court of Florida
...of this cause now pending before him, are without controlling precedent in this State and upon which instruction from the Supreme Court will facilitate the proper disposition of the cause: "QUESTION I WHETHER THE SUPREME COURT HAS AUTHORITY TO LEAVE SECTION 195.062, FLORIDA STATUTES, CONTROLLING FOR PENDING LITIGATION FOR THE TAX YEAR 1972 AFTER SAID STATUTE HAS BEEN DECLARED UNCONSTITUTIONAL....
...to these certified questions was originally filed by the plaintiffs to challenge the 1972 tax assessment on their lands in Putnam County, Florida. Plaintiffs' complaint alleged that the property appraiser had failed properly to apply the "Rose law," Section 195.062, Florida Statutes (1971)....
CopyCited 4 times | Published | United States Bankruptcy Court, M.D. Florida | 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68
...(1) DOR's Role An analysis of the statutory and regulatory framework under which Property Appraisers operate, reveals elements of both state control and local autonomy. For example, the DOR is charged with preparing and maintaining a current manual of instructions for property appraisers under section
195.062 of the Florida Statutes, as well as prescribing forms for the property appraisers under section
195.022....
...he performance of their duties. See Fla.Stat. §
195.002 (DOR'S supervision "consist[s] primarily of aiding and assisting county officers in the assessing and collection functions, with particular emphasis on the more technical aspects."); Fla.Stat. §
195.062 ("the standard measures of value ....
CopyCited 4 times | Published | Florida 3rd District Court of Appeal | 1998 WL 821744
...The 1968 Amendment, like the 1885 constitution, requires that regulations secure a "just valuation" of all property. Unlike section
192.042(1), the statute at issue in Interlachen did not permit a "just valuation" of all property. In Interlachen, the Supreme Court of Florida found that section
195.062(1), [3] Florida Statutes, violated Article VII, section 4 of the 1968 Florida Constitution....
...bdivider, the purchasers of the lots would be paying taxes on similar lots. The Court also noted its concern that assessment standards and criteria might be manipulated to favor certain taxpayers over others. As the Court pointed out in Interlachen, section 195.062(1) taxed similar property differently, depending on who owned it; to-wit, if the lot had been sold the land was taxed, if it had not been sold the land was not taxed....
...The Florida Supreme Court has held unconstitutional other statutes which called for real property to be assessed and taxed at less than fair market value. In Interlachen Lakes Estates v. Snyder,
304 So.2d 433 (Fla.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....
...NOTES [1] Only the assessment of the building is at issue in the instant dispute. [2] Section
192.042(1) provides that real property be assessed on January 1 of each year with the exception that "[i]mprovements or portions not substantially completed on January 1 shall have no value placed thereon." [3] Section
195.062(1) provided that "platted lands unsold as lots shall be valued for tax assessment purposes on the same basis as any unplatted acreage of similar character until 60 percent of such lands included in one plat shall have been sold as ind...
CopyCited 3 times | Published | Florida 4th District Court of Appeal
...In our case, the amended complaint charges three specific defaults on the part of the tax assessor. 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....
...r of a proposed increase in the assessment over the prior year's assessment. As to both count one and count two properties, the tax assessor is charged with having made numerous changes in the tax roll after it had been certified on 13 October 1971. Section 195.062(1), F.S....
CopyAgo (Fla. Att'y Gen. 1976).
Published | Florida Attorney General Reports
...nt is an order under Ch. 120, F. S., which requires that the standard assessment procedures, the standard measure of value, and the forms and instructions adopted by the department be filed, published, and indexed in the Florida Administrative Code. Section 195.062 , F....
...195.002 , the Department of Revenue shall establish and promulgate standard measures of value not inconsistent with those standards provided by law. Section
195.022 , F. S., provides that the Department of Revenue shall prescribe and furnish all forms to be used in administering and collecting ad valorem taxes. Section
195.062 , F....
