Florida Statutes

Fla. Stat. § 195.0995 (2025)

Use of sales transactions data; qualification; review.

✓ 2025 Florida Statutes — current through the 2025 Regular Session
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195.0995 Use of sales transactions data; qualification; review.
(1) For each sales transaction disqualified by a property appraiser, the property appraiser shall document the reason for disqualification of the sale in a manner prescribed by the department.
(2) The department shall randomly sample all sales in the county to determine whether those sales were properly qualified or disqualified. If the department finds that more than 10 percent of sales qualification decisions do not fall within the applicable criteria, the department shall issue a postaudit notification of defects and shall follow the procedures set forth in s. 195.097.
(3) Chapter 120 shall not apply to this section.
History.s. 4, ch. 93-132; s. 1, ch. 2005-185.
Notes of Decisions
Cited in 1 case, 2014–2014 · leading case: Sowell v. State, 136 So. 3d 1285 (Fla. 1st DCA 2014).
Sowell v. State, 136 So. 3d 1285 (Fla. 1st DCA 2014). “097(6) (DOR’s postaudit notification of defects in assessment rolls), § 195.0995(3) (DOR's review of appraisers’ use of sales ■ transactions data), § 193.”
— 195.0995(3) — 1 case
Sowell v. State, 136 So. 3d 1285 (Fla. 1st DCA 2014). “097(6) (DOR’s postaudit notification of defects in assessment rolls), § 195.0995(3) (DOR's review of appraisers’ use of sales ■ transactions data), § 193.”
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