CopyCited 8 times | Published | Florida 1st District Court of Appeal | 1988 WL 31717
...Gen., Tallahassee, for appellees. NIMMONS, Judge. Jones appeals from a final judgment upholding the methodology employed by the Department of Revenue (DOR) in determining its estimated level of assessment for Escambia County for the tax year 1984, pursuant to Section 195.096(3)(b), Florida Statutes. We affirm. Pursuant to Florida law, DOR performs a biennial in-depth review of the ad valorem assessment rolls in each county in the state to determine the level of assessment in such county under Section 195.096(2), Florida Statutes. In those years when the county is not subject to in-depth review, DOR estimates the level of assessment for each county. Section 195.096(3)(b), Florida Statutes. The significance of these levels of assessment is that they affect the amount a district is required to provide annually toward the cost of education. See Section 236.081(4), Florida Statutes. Section 195.096(3)(b), Florida Statutes, provides as follows: When necessary for compliance with s....
...its economist, Mrs. Adina Simmons. From the evidence, the trial court found that DOR utilized professionally-accepted methodology based upon the best information available in estimating the 1984 level of assessment for Escambia County as required by Section 195.096(3)(b), Florida *1213 Statutes. The trial court further found that, contrary to Jones' assertions, Section 195.096(3)(b) did not constitute an improper delegation of legislative authority....
...Three issues have been presented for our review: (1) whether the methodology employed by the Department of Revenue in projecting its level of assessment for the non-in-depth study year was unlawful; (2) whether appellant, as a property appraiser, had standing to challenge the constitutionality of Section 195.096(3)(b); and (3) whether Section 195.096(3)(b) constitutes an unlawful delegation of legislative authority. Appellant asserts that Section 195.096(3)(b) requires DOR to employ a quantitative or objective methodology in projecting levels of assessment for non-in-depth study years....
...Simmons employed a qualitative methodology by which she exercised her professional judgment as to what data to consider and what weight to ascribe to such data. According to appellant, the use of this subjective methodology was unlawful. We disagree. Section 195.096(3)(b) requires DOR to make its projection of the levels of assessment for each county based upon "the best information available, utilizing professionally accepted methodology......
...Simmons was the best data available and the methodology she employed, while qualitative in nature, was professionally accepted. The expert testimony of Dr. Fishkind, an economist who testified for DOR, supports the trial court's finding. Dr. Fishkind expressed his professional opinion that, after reading Section 195.096(3)(b) and reviewing what DOR did in the 1984 non-in-depth study year for Escambia County, the best information available and professionally accepted methodology were utilized as required by the statute....
...Although other professionally accepted methodologies were available to DOR in arriving at the estimated level of assessment in 1984 for Escambia County, the availability of other methodologies does not mean that the methodology used by DOR was less than a "professionally accepted methodology" as required by Section 195.096(3)(b). Furthermore, contrary to appellant's assertions, Section 195.096(3)(b) does not contemplate the use of a solely objective or quantitative methodology....
...The very nature of this statute calls for a certain amount of subjectivity. This statute requires the projection of assessment levels during non-in-depth study years, unlike the objective calculations involved in the review of in-depth study years. Moreover, the last paragraph in Section 195.096(3)(b) provides that " [i]n lieu of the statistical and analytical measures published pursuant to paragraph (a), the department shall publish details concerning the computation of estimated assessment levels......
...." (e.s.) Any projection or estimation involves a certain amount of subjectivity. Thus, the very language of this statute establishes the propriety of a qualitative method in projecting levels of assessment. Appellant also challenges the constitutionality of Section 195.096(3)(b), Florida *1214 Statutes. He alleged in his complaint that Section 195.096(3)(b) violates article II, section 3 and article III, section I of the Florida Constitution in that it constitutes an improper delegation of legislative authority....
...Lewis,
416 So.2d 455 (Fla. 1982). Appellant mounted such a constitutional attack in this case and therefore had standing in his individual capacity to challenge the statute. Addressing the merits of appellant's constitutional challenge, we find that Section
195.096(3)(b) does not constitute an unlawful delegation of legislative authority....
...ble. Griffin,
239 So.2d at 581. The statute at issue in this case concerns the field of economics, a highly complex discipline which requires the expertise and flexibility of the agency to deal with "complex and fluid" conditions. The legislature in Section
195.096(3)(b) has not delegated power to DOR to make the law, but rather authority as to its execution....
...e organizations, etc., be "established by the fund on an actuarial basis," not unconstitutional as an unlawful delegation of power, because such term is recognized as an established, meaningful standard within the industry). The critical language of Section 195.096(3)(b), authorizing DOR to utilize "professionally accepted methodology," denotes and incorporates professional standards within the appropriate field economics in this case....
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Cited as authorityEcheverri (2008)phrase: "rule_authority"
Cited as authorityScharps (2003)phrase: "rule_authority"
