Florida Statute 195.0995 | 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. 195.0995

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.

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Amendments to 195.0995

Arrestable Offenses / Crimes under Fla. Stat. 195.0995

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.0995.

Annotations, Discussions, Cases:

Cases Citing Statute 195.0995

Total Results: 1

Sowell v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2014-05-12T00:00:00-07:00

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

Snippet: notification of defects in assessment rolls), § 195.0995(3) (DOR's review of appraisers’ use of sales