Florida Statute 195.092 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 195
PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE

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F.S. 195.092

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.

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Amendments to 195.092

Annotations, Discussions, Cases:

Cases Citing Statute 195.092

Total Results: 10

DEPARTMENT OF REVENUE OF STATE v. Markham

396 So. 2d 1120

Supreme Court of Florida | Filed: Mar 12, 1981 | Docket: 1732258

Cited 23 times | Published

applicability to a suit such as this of newly-enacted section 195.092(2). Ch. 80-274, § 6 Laws of Florida. That law

District School Board of Lee County v. Askew

278 So. 2d 272

Supreme Court of Florida | Filed: Apr 4, 1973 | Docket: 1356178

Cited 15 times | Published

Revenue, to bring such an action. Fla. Stat. § 195.092, F.S.A. The tax assessor is, of necessity, provided

CROSSINGS AT FLEMING ISLAND COMMUNITY DEV. DIST. v. Echeverri

991 So. 2d 793, 33 Fla. L. Weekly Supp. 445, 2008 Fla. LEXIS 1222, 2008 WL 2609005

Supreme Court of Florida | Filed: Jul 3, 2008 | Docket: 1724813

Cited 11 times | Published

before this Court, the Legislature amended section 195.092, Florida Statutes, which previously allowed

STATE, DEPT. OF REVENUE v. Markham

426 So. 2d 555

District Court of Appeal of Florida | Filed: Oct 22, 1982 | Docket: 1283463

Cited 3 times | Published

1980. By then, the legislature had added section 195.092(2), Florida Statutes (Supp. 1980), which expressly

Sowell v. State

136 So. 3d 1285, 2014 Fla. App. LEXIS 7050, 2014 WL 1882209

District Court of Appeal of Florida | Filed: May 12, 2014 | Docket: 60239971

Cited 1 times | Published

approval of interim assessment rolls). See also § 195.092(5) (concerning the authority of DOR and property

The School District of Escambia County, Florida v. Santa Rosa Dunes Owners Association, Inc.

274 So. 3d 492

District Court of Appeal of Florida | Filed: May 30, 2019 | Docket: 15696095

Published

administrative rule), superseded by statute, § 195.092(2), Fla. Stat. (1980), as recognized in Crossings

In Re Court Divisions

648 So. 2d 761

District Court of Appeal of Florida | Filed: Oct 3, 1994 | Docket: 1701987

Published

(Constitutional challenges to tax assessments) (k) Section 195.092(2) (Suit by property appraiser or taxing authority

Redford v. Department of Revenue

478 So. 2d 808, 10 Fla. L. Weekly 448, 1985 Fla. LEXIS 1455

Supreme Court of Florida | Filed: Aug 30, 1985 | Docket: 64615594

Published

department then brought this action under section 195.092 in circuit court against the appraiser and

Redford v. State, Department of Revenue

452 So. 2d 961, 1984 Fla. App. LEXIS 13592

District Court of Appeal of Florida | Filed: Jun 12, 1984 | Docket: 64605876

Published

by the parameters of authority conferred by section 195.092 which provides: Authority to bring and maintain

Florida Department of Revenue v. Ford

417 So. 2d 1109, 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834

District Court of Appeal of Florida | Filed: Aug 11, 1982 | Docket: 64591645

Published

Department of Revenue is also authorized by section 195.092 to bring actions “to enforce the performance