Florida Statute 195.084 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 195
PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE

View Entire Chapter

F.S. 195.084

195.084 Information exchange.—

(1) The department shall promulgate rules and regulations for the exchange of information among the department, the property appraisers’ offices, the tax collector, the Auditor General, and the Office of Program Policy Analysis and Government Accountability. All records and returns of the department useful to the property appraiser or the tax collector shall be made available upon request but subject to the reasonable conditions imposed by the department. This section shall supersede statutes prohibiting disclosure only with respect to the property appraiser, the tax collector, the Auditor General, and the Office of Program Policy Analysis and Government Accountability, but the department may establish regulations setting reasonable conditions upon the access to and custody of such information. The Auditor General, the Office of Program Policy Analysis and Government Accountability, the tax collectors, and the property appraisers shall be bound by the same requirements of confidentiality as the Department of Revenue. Breach of confidentiality shall be a misdemeanor of the first degree, punishable as provided by ss. 775.082 and 775.083.

(2) All of the records of property appraisers and collectors, including, but not limited to, worksheets and property record cards, shall be made available to the Department of Revenue, the Auditor General, and the Office of Program Policy Analysis and Government Accountability. Property appraisers and collectors are hereby directed to cooperate fully with representatives of the Department of Revenue, the Auditor General, and the Office of Program Policy Analysis and Government Accountability in realizing the objectives stated in s. 195.0012.

History.—s. 5, ch. 73-172; s. 1, ch. 77-102; s. 23, ch. 88-119; s. 40, ch. 90-360; s. 52, ch. 96-406; s. 48, ch. 2001-266.

F.S. 195.084 on Google Scholar

F.S. 195.084 on Casetext

Amendments to 195.084

Arrestable Offenses / Crimes under Fla. Stat. 195.084

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

S195.084 - INVADE PRIVACY - BREACH OF CONFIDENTIALITY ON PROPERTY ASSESS - M: F

Annotations, Discussions, Cases:

Cases Citing Statute 195.084

Total Results: 5

Nelson v. DEPT. OF BUS. & PRO. REGULATION

Court: Fla. Dist. Ct. App. | Date Filed: 1998-02-19T23:53:00-08:00

Citation: 707 So. 2d 378

Snippet: guilt. [1] Jacobellis v. Ohio, 378 U.S. 184, 195, 84 S.Ct. 1676, 1682, 12 L.Ed.2d 793 (1964) (Stewart

Ago

Court: Fla. Att'y Gen. | Date Filed: 1986-12-02T23:53:00-08:00

Snippet: Florida Department of Revenue. You note that s.195.084(1) provides that all records and files of the Department…Other. Section 195.073(1), F.S. (e.s.) Section 195.084, F.S., provides a mechanism for information sharing…any taxpayer's returns. Subsection (1) of s. 195.084, F.S., provides: The department shall promulgate…Prior to 1980, the scope and application of s. 195.084, F.S., to ad valorem tax information was not in… to the state. Reciprocally and in harmony, s. 195.084, F.S., permitted information sharing of ad valorem

Bystrom v. Whitman

Court: Fla. | Date Filed: 1986-03-26T23:53:00-08:00

Citation: 488 So. 2d 520

Snippet: 1980). Under sections 193.074, 195.027(3), and 195.084(1), Florida Statutes (1979), the property appraiser

Ago

Court: Fla. Att'y Gen. | Date Filed: 1979-08-23T00:53:00-07:00

Snippet: confidentiality from one agency to another is in s. 195.084(1), F. S., which authorizes the Department of Revenue

Ago

Court: Fla. Att'y Gen. | Date Filed: 1974-08-30T00:53:00-07:00

Snippet: QUESTIONS: 1. Do ss. 195.027(3) and 195.084(1) and (2), F.S., require that the various departments… funds, also be required under ss. 195.027 and 195.084, F.S., to make available such information as is…The provisions of ss. 195.027(3), 195.072, and 195.084(1) and (2), F.S., do not impose any affirmative