Florida Statute 195.092 | Lawyer Caselaw & Research

The 2024 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.

F.S. 195.092 on Google Scholar

F.S. 195.092 on Casetext

Amendments to 195.092

Arrestable Offenses / Crimes under Fla. Stat. 195.092

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.092.

Annotations, Discussions, Cases:

Cases Citing Statute 195.092

Total Results: 11

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

Court: District Court of Appeal of Florida | Date Filed: 2019-05-30

Citation: 274 So. 3d 492

Snippet: administrative rule), superseded by statute, § 195.092(2), Fla.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

Sowell v. State

Court: District Court of Appeal of Florida | Date Filed: 2014-05-12

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

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

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

Court: Supreme Court of Florida | Date Filed: 2008-07-03

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

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

Maine v. State

Court: District Court of Appeal of Florida | Date Filed: 2005-04-20

Citation: 899 So. 2d 1217, 2005 Fla. App. LEXIS 5464, 2005 WL 900624

Snippet: supplemented by Mayer v. City of Chicago, 404 U.S. 189, 195, 92 S.Ct. 410, 30 L.Ed.2d 372 (1971) (“[T]he State

In Re Court Divisions

Court: District Court of Appeal of Florida | Date Filed: 1994-10-03

Citation: 648 So. 2d 761

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

Redford v. Department of Revenue

Court: Supreme Court of Florida | Date Filed: 1985-08-30

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

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

Redford v. State, Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1984-06-12

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

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

STATE, DEPT. OF REVENUE v. Markham

Court: District Court of Appeal of Florida | Date Filed: 1982-10-22

Citation: 426 So. 2d 555

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

Florida Department of Revenue v. Ford

Court: District Court of Appeal of Florida | Date Filed: 1982-08-11

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

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

DEPARTMENT OF REVENUE OF STATE v. Markham

Court: Supreme Court of Florida | Date Filed: 1981-03-12

Citation: 396 So. 2d 1120

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

District School Board of Lee County v. Askew

Court: Supreme Court of Florida | Date Filed: 1973-04-04

Citation: 278 So. 2d 272

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