195.092
Authority to bring and maintain suits.
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195.092 Authority to bring and maintain suits.—
(1) The Department of Revenue shall have authority to bring and maintain such actions at law or in equity by mandamus or injunction, or otherwise, to enforce the performance of any duties of any officer or official performing duties with relation to the execution of the tax laws of the state, or to enforce obedience to any lawful order, rule, regulation, or decision of the Department of Revenue lawfully made under the authority of these tax laws. Venue for such actions shall be in the county in which the official duties of the property appraiser are to be performed.
(2) The property appraiser or any taxing authority shall have the authority to bring and maintain such actions as may be necessary to contest the validity of any rule, regulation, order, directive, or determination of any agency of the state, including, but not limited to, disapproval of all or any part of an assessment roll or a determination of assessment levels. The defendant in such actions shall be the agency head, and service of process shall be on such person or, when the head of the agency is a collegial body, its executive director, if there be one. Such action shall be brought within 60 days of the date the rule, regulation, order, directive, or determination becomes effective. Venue for such actions shall be in Leon County. The circuit court judge, upon proper motion, may agree to hear the case in the county where the property is located if trial in Leon County would result in substantial expense and inconvenience to the necessary participants. Appeal shall be to the First District Court of Appeal.
(3) No action shall be instituted to compel reappraisal of property or adjustment of the tax rolls unless the executive director has first met or in good faith has attempted to meet in conference with the affected property appraiser and has been unable to resolve differences or obtain acceptable written assurance of the implementation of a plan to ensure compliance with general law and the constitutional requirement of just value.
(4) In any action instituted against a property appraiser to compel the performance of his or her official duties, the court may order the implementation of a plan of reappraisal to be completed within a prescribed period of time. To implement its decision, the court shall have the power to:
(a) Enter such orders as are necessary to ensure that assessments shall be uniform, equitable, at just value, and otherwise in compliance with law.
(b) Maintain jurisdiction until such time as all of the requirements of the court as expressed in its order have been met.
(5) Chapter 120 shall not apply to this section.
History.—s. 55, ch. 20722, 1941; ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 44, ch. 70-243; s. 6, ch. 80-274; s. 987, ch. 95-147.
Note.—Former ss. 196.16, 195.041.
Notes of Decisions
Cited in 11
cases (1 in the last 5 years), 1973–2026 · leading case: CROSSINGS AT FLEMING ISLAND COMMUNITY DEV. DIST. v. Echeverri
CROSSINGS AT FLEMING ISLAND COMMUNITY DEV. DIST. v. Echeverri (2008)
“While Markham was pending before this Court, the Legislature amended section 195.092, Florida Statutes, which previously allowed the DOR to file suit against any public official charged with executing Florida's tax laws, to provide: The property appraiser or any taxing authority…”
STATE, DEPT. OF REVENUE v. Markham (1982)
“By then, the legislature had added section 195.092(2), Florida Statutes (Supp.”
District School Board of Lee County v. Askew (1973)
“The school districts of the State, like the citizens, have a right to rely on the findings of their duly-elected assessors where the findings have been reviewed and certified by the reviewing body. The proper method for challenging the validity of an assessment is through the…”
DEPARTMENT OF REVENUE OF STATE v. Markham (1981)
“NOTES [1] We make no comment on the applicability to a suit such as this of newly-enacted section 195.092(2). Ch. 80-274, § 6 Laws of Florida.”
Redford v. Department of Revenue (1985)
“The department then brought this action under section 195.092 in circuit court against the appraiser and the board seeking a determination that the twenty-five leaseholds were not exempt under sections 196.”
The School District of Escambia County, Florida v. Santa Rosa Dunes Owners Association, Inc. (2019)
“092, which allows a property appraiser and any taxing authority to challenge the validity of any “rule, regulation, order, directive or determination of any agency of the state,” the Legislature “did not alter the common law principle announced in Atlantic Coast Line and Markham…”
Sowell v. State (2014)
“See also § 195.092(5) (concerning the authority of DOR and property appraisers to bring and maintain lawsuits).”
Redford v. State, Department of Revenue (1984)
“A number of issues are raised but we find that our inquiry is limited by the parameters of authority conferred by section 195.092 which provides: Authority to bring and maintain suits.”
Mercado v. Florida Department of Revenue (2026)
“6 Section 195.092(2), Florida Statutes, reads, “[t]he property appraiser .”
Florida Department of Revenue v. Ford (1982)
“The Department of Revenue is also authorized by section 195.092 to bring actions “to enforce the performance of any duties of any officer or official performing duties with relation to the execution of the tax laws of the state.”
In Re Court Divisions (1994)
“181(5) (Constitutional challenges to tax assessments) (k) Section 195.092(2) (Suit by property appraiser or taxing authority to contest validity of any rule, regulation, directive, or determination of any agency of the state disapproving any or all of an assessment roll or…”
— 195.092(2) — 6 cases
CROSSINGS AT FLEMING ISLAND COMMUNITY DEV. DIST. v. Echeverri (2008)
“While Markham was pending before this Court, the Legislature amended section 195.092, Florida Statutes, which previously allowed the DOR to file suit against any public official charged with executing Florida's tax laws, to provide: The property appraiser or any taxing authority…”
STATE, DEPT. OF REVENUE v. Markham (1982)
“By then, the legislature had added section 195.092(2), Florida Statutes (Supp.”
DEPARTMENT OF REVENUE OF STATE v. Markham (1981)
“NOTES [1] We make no comment on the applicability to a suit such as this of newly-enacted section 195.092(2). Ch. 80-274, § 6 Laws of Florida.”
The School District of Escambia County, Florida v. Santa Rosa Dunes Owners Association, Inc. (2019)
“092, which allows a property appraiser and any taxing authority to challenge the validity of any “rule, regulation, order, directive or determination of any agency of the state,” the Legislature “did not alter the common law principle announced in Atlantic Coast Line and Markham…”
Mercado v. Florida Department of Revenue (2026)
“6 Section 195.092(2), Florida Statutes, reads, “[t]he property appraiser .”
— 195.092(5) — 1 case
Sowell v. State (2014)
“See also § 195.092(5) (concerning the authority of DOR and property appraisers to bring and maintain lawsuits).”
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