Florida Statutes

Fla. Stat. § 195.101 (2025)

Withholding of state funds.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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195.101 Withholding of state funds.—

(1) The Department of Revenue is hereby directed to determine each year whether the several counties of this state are assessing the real and tangible personal property within their jurisdiction in accordance with law. If the Department of Revenue determines that any county is assessing property at less than that prescribed by law, the Chief Financial Officer shall withhold from such county a portion of any state funds to which the county may be entitled equal to the difference of the amount assessed and the amount required to be assessed by law.

(2) The Department of Revenue is hereby directed to determine each year whether the several municipalities of this state are assessing the real and tangible personal property within their jurisdiction in accordance with law. If the Department of Revenue determines that any municipality is assessing property at less than that prescribed by law, the Chief Financial Officer shall withhold from such municipality a portion of any state funds to which that municipality may be entitled equal to the difference of the amount assessed and the amount required to be assessed by law.

History.—s. 6, ch. 67-395; s. 5, ch. 67-396; ss. 1, 2, ch. 69-55; ss. 21, 35, ch. 69-106; s. 45, ch. 70-243; s. 175, ch. 2003-261.

Note.—Former ss. 193.326, 195.051; ss. 167.445, 195.061.

Notes of Decisions

Cited in 1 case, 1973–1973 · leading case: Dist. Sch. Bd. of Lee Cnty. v. Askew, 278 So. 2d 272 (Fla. 1973).

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Dist. Sch. Bd. of Lee Cnty. v. Askew, 278 So. 2d 272 (Fla. 1973). · cites it 4× “The ratio study is also challenged as it might be made to apply to a determination of whether or not counties are fully assessed for the allocation of other state funds pursuant to Fla. Stat. § 195.101 (1), F.S.A. However, the primary issue is whether a ratio study prepared by…”

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