Cases from cite.case.law:

DARDEN RESTAURANTS, INC. GMRI, v. SINGH,, 266 So. 3d 228 (Fla. App. Ct. 2019)

. . . must be determined by an appraisal methodology that complies with the criteria set forth in section 193.011 . . . appraiser proves by a preponderance of the evidence that the assessment was arrived at by complying with s. 193.011 . . . value of property must be determined by an appraisal methodology that complies with the criteria of s. 193.011 . . . competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193.011 . . . Darden does not dispute that the Property Appraiser considered the criteria set forth in section 193.011 . . . the value of property must be determined by an appraisal methodology that met the criteria of section 193.011 . . . "competent, substantial evidence of value in the record which cumulatively meets the criteria of s. 193.011 . . .

R. NIKOLITS, v. L. HANEY, W. M., 221 So. 3d 725 (Fla. Dist. Ct. App. 2017)

. . . It did not amount to an opinion on value based upon the factors of section 193.011, Florida Statutes. . . .

SOWELL, v. STATE OF FLORIDA DEPARTMENT OF REVENUE In, 168 So. 3d 355 (Fla. Dist. Ct. App. 2015)

. . . Section 193.011, Florida Statutes (2012), lists the eight factors “to consider in deriving just valuation . . .

MORRIS, v. CITY OF CAPE CORAL,, 163 So. 3d 1174 (Fla. 2015)

. . . See § 193.011(5), Fla. Stat. (2014). . . .

CVS EGL FRUITVILLE SARASOTA FL, LLC CVS, LLC, v. TODORA, A., 124 So. 3d 289 (Fla. Dist. Ct. App. 2013)

. . . evidence that the appraiser either (1) did not “consider properly” the criteria set forth in section 193.011 . . . court found that the Property Appraiser had properly considered each of the eight criteria in section 193.011 . . . presented as to the Property Appraiser’s appraisal practices and the criteria contained in section 193.011 . . . follows: In summary, the court finds defendants have properly considered the criteria identified in § 193.011 . . . the court should analyze whether the Property Appraiser (1) failed to consider properly the section 193.011 . . .

JONES, v. PORTOFINO TOWER ONE HOMEOWNERS ASSOCIATION, 77 So. 3d 242 (Fla. Dist. Ct. App. 2012)

. . . erred in finding that the property appraiser failed to properly consider the criteria under section 193.011 . . .

R. SIEGEL A. v. ROWE,, 71 So. 3d 205 (Fla. Dist. Ct. App. 2011)

. . . included a ten-page analysis of the application of the facts to each of the criteria set forth in section 193.011 . . .

CARABELLE PROPERTIES LIMITED, a v. PENDLETON, A Jr., 10 So. 3d 1118 (Fla. Dist. Ct. App. 2009)

. . . its burden to prove that the property appraiser improperly applied the criteria set out in section 193.011 . . . ruled, however, that the property appraiser properly considered all of the criteria set out in section 193.011 . . . We agree only that the property appraiser failed to apply section 193.011(2), Florida Statutes (2006) . . .

HOLLY RIDGE LIMITED PARTNERSHIP, v. PRITCHETT,, 936 So. 2d 694 (Fla. Dist. Ct. App. 2006)

. . . this case is whether Putnam County’s property appraiser complied with the requirements of sections 193.011 . . . implementing this program in Florida and in assessing the property for ad valorem taxation under s. 193.011 . . . implementing this program in Florida and in assessing the property for ad valorem taxation under s. 193.011 . . . In considering or using the market or cost approaches under s. 193.011, neither the costs paid for by . . . implementing this program in Florida and in assessing the property for ad valorem taxation under s. 193.011 . . .

DeQUERVAIN v. V. DESGUIN,, 927 So. 2d 232 (Fla. Dist. Ct. App. 2006)

. . . Compare § 193.011 et seq., Fla. . . .

In LITESTREAM TECHNOLOGIES, LLC,, 337 B.R. 705 (Bankr. M.D. Fla. 2006)

. . . Section 193.011, Florida Statutes (2004). . . . presumption, by demonstrating that the property appraiser has failed to properly consider the Section 193.011 . . . Florida Statutes, Section 193.011(8). . . .

In L. STEFFEN, L. A. v., 342 B.R. 861 (Bankr. M.D. Fla. 2006)

. . . this assessment exceeds the just value of the property, and was not made in compliance with section 193.011 . . . that the Property Appraiser failed to consider the conditions of the improvements required by section 193.011 . . . See § 193.011, Fla. Stat. . . . Plaintiffs contend that the Property Appraiser failed to consider properly the criteria in section 193.011 . . . The statute requires that the property appraiser consider the factors listed in section 193.011, not . . .

FLORIDA DEPARTMENT OF REVENUE, v. C. HOWARD,, 916 So. 2d 640 (Fla. 2005)

. . . As previously indicated, the legislature enacted section 193.011 in compliance with article VII, section . . . Section 193.011 specifies a list of eight factors which “the property appraiser shall take into consideration . . . Section 193.011 provides: Factors to consider in deriving just valuation. — -In arriving at just valuation . . . case law the particular method of valuation and the weight to be given the factors set out in section 193.011 . . . VII, section 4’s provisions, because the statute merely adds, in essence, a “ninth factor” to section 193.011 . . . prior year — for the property appraiser to consider along with those other factors set out in section 193.011 . . . appraiser must consider, but not necessarily apply, each of the eight factors set forth in section 193.011 . . .

WARD, v. BROWN,, 894 So. 2d 811 (Fla. 2004)

. . . See §§ 192.001-.123, 193.011-.155, 194.011-.037, 195.0011-.207, 196.001-32 Fla. Stat. (2001). . . .

GILREATH, Jr. v. WESTGATE DAYTONA, LTD., 871 So. 2d 961 (Fla. Dist. Ct. App. 2004)

. . . This establishes a valid basis for assessing timeshare property under section 193.011. . . . The Legislature enacted section 193.011, Florida Statutes, which lists eight factors that a property . . . or restricts the development or improvement of property as otherwise authorized by applicable law. § 193.011 . . . Fla. 1977), the court held that when determining the highest and best use of property under section 193.011 . . . Here, the use of the condominiums as timeshares under section 193.011(2) is totally dependent on conversion . . .

FLORIDA DEPARTMENT OF REVENUE, v. C. HOWARD W., 859 So. 2d 619 (Fla. Dist. Ct. App. 2003)

. . . See § 193.011, Fla. Stat. . . . As previously indicated, the legislature enacted section 193.011 in compliance with article VII, section . . . Section 193.011 specifies a list of eight factors which “the property appraiser shall take into consideration . . . that would not leave the property appraiser free to arrive at just valuation in keeping with section 193.011 . . . Nor has section 193.011, which should be read in pari materia with section 193.016, been amended since . . .

GTE FLORIDA, INC. v. TODORA,, 854 So. 2d 731 (Fla. Dist. Ct. App. 2003)

. . . respects the property appraiser failed to properly consider the valuation criteria set forth in section 193.011 . . . competent, substantial evidence that cumulatively meets the valuation criteria set forth in section 193.011 . . . assertion that the property appraiser failed to properly consider the criteria set forth in section 193.011 . . . preponderance of the evidence that the property appraiser did not consider properly the criteria in section 193.011 . . . A property appraiser is required under section 193.011 to consider the following factors when determining . . .

TODORA, v. VENICE GOLF ASSOCIATION, INC., 847 So. 2d 577 (Fla. Dist. Ct. App. 2003)

. . . Appraiser failed to properly consider the factors for determining just valuation enumerated in section 193.011 . . .

WAL- MART STORES, INC. v. MAZOUREK,, 836 So. 2d 1078 (Fla. Dist. Ct. App. 2003)

. . . second issue concerned whether the appraiser properly considered all the factors required in section 193.011 . . .

TODORA, v. VENICE GOLF AND COUNTRY CLUB INC., 826 So. 2d 406 (Fla. Dist. Ct. App. 2002)

. . . See § 193.011, Fla. Stat. (1999). . . . the just value of property, a property appraiser must consider the eight factors outlined in section 193.011 . . . trial court found that the Property Appraiser had properly considered each of the factors in section 193.011 . . . Section 193.011 states as follows: In arriving at just valuation as required under s. 4, Art. . . .

MAZOUREK, v. WAL- MART STORES, INC., 831 So. 2d 85 (Fla. 2002)

. . . The trial court concluded that Mazourek properly considered all factors enumerated in section 193.011 . . . See § 193.011(l)-(8), Fla. Stat. (1997). . . . usual and reasonable fees and costs of the sale, including the costs and expenses of financing .... § 193.011 . . . We next consider whether Mazourek properly considered the section 193.011 factors. . . . Stat.(1997)(where property appraiser properly considers the section 193.011 factors, “the taxpayer shall . . .

FUCHS, v. W. ROBBINS, v. W. v., 818 So. 2d 460 (Fla. 2002)

. . . shall be prescribed which shall secure a just valuation of all property for ad valo-rem taxation”); § 193.011 . . .

In POLYGRAPHEX SYSTEMS, INC., 275 B.R. 408 (Bankr. M.D. Fla. 2002)

. . . Specifically, section 193.011 already sets forth the factors to be considered by county property appraisers . . . Fla.Stat. § 193.011. . . .

HIGGS, v. A. GOOD, Jr., 813 So. 2d 178 (Fla. Dist. Ct. App. 2002)

. . . As section 193.011(7), Florida Statutes (2000) requires the Appraiser to take into consideration the . . .

SMITH, W. C. v. ROYAL SONS, LTD. a, 801 So. 2d 255 (Fla. Dist. Ct. App. 2001)

. . . , the assessment is accorded a presumption of correctness if it was made in accordance with section 193.011 . . . taxpayer demonstrates that the property appraiser failed to consider properly the criteria of section 193.011 . . . when the appraiser is disentitled to the presumption by failing to substantially comply with section 193.011 . . . the evidence that either, the property appraiser has failed to consider properly the criteria in s. 193.011 . . . If the record lacks competent, substantial evidence meeting the just value criteria of s. 193.011, the . . .

WAL- MART STORES, INC. a d b a v. TODORA,, 791 So. 2d 29 (Fla. Dist. Ct. App. 2001)

. . . arriving at just valuation, the property appraiser must consider the eight factors set forth in section 193.011 . . . has not established that the property appraiser failed to consider properly the criteria of section 193.011 . . .

WAL- MART STORES, INC. v. MAZOUREK,, 778 So. 2d 346 (Fla. Dist. Ct. App. 2000)

. . . The court concluded that the Property Appraiser properly considered all of the factors in section 193.011 . . . Under section 193.011 and Florida case law, eight statutory factors must be considered to arrive at a . . . Property Appraiser’s use of other taxpayer returns is not market data within the meaning of section 193.011 . . . Section 193.011 requires “only that the property appraiser consider the listed factors — not that he . . . Section 193.011, Florida Statutes (1997) provides: 193.011 Factors to consider in deriving just valuation . . .

TURNER, v. TOKAI FINANCIAL SERVICES, INC. d b a, 767 So. 2d 494 (Fla. Dist. Ct. App. 2000)

. . . and its interpretation by the supreme court, we must consider the application and effect of section 193.011 . . . , Florida Statutes (1997), which states: 193.011 Factors to consider in deriving just valuation. — In . . . From its title, it is clear that section 193.011 requires only that the property appraiser consider the . . . For all of the above reasons, both the language and the purpose of section 193.011 are thwarted by the . . . Dade County, 275 So.2d 4, 8 (Fla.1973) (noting that section 193.011 requires the property appraiser to . . .

GULF COAST RECYCLING, INC. a v. TURNER,, 753 So. 2d 712 (Fla. Dist. Ct. App. 2000)

. . . judgment must be reversed because the Property Appraiser failed to follow the requirements of section 193.011 . . . the hearing master found that the Property Appraiser failed to consider all of the factors in section 193.011 . . . property was currently being used as an apartment complex, and therefore, its use pursuant to section 193.011 . . . consider the property’s present cash value and the condition of the property as required by section 193.011 . . . See § 193.011(1). Gulf Coast presented evidence at trial concerning both factors. . . .

Ed HAVILL, v. LAKE PORT PROPERTIES, ETC. INC., 729 So. 2d 467 (Fla. Dist. Ct. App. 1999)

. . . that in assessing the property, the Property Appraiser failed to follow the requirements of section 193.011 . . . Property Appraiser did not “adequately” consider the fifth, seventh, and eighth factors of section 193.011 . . . Section 193.011, Florida Statutes (1995), effectuates this provision by specifying eight factors to be . . . If, however, the appraiser does not consider each of the statutory factors articulated in section 193.011 . . . Section 193.011 reads as follows: In arriving at just valuation as required under s. 4, Art. . . .

FUCHS, v. W. ROBBINS,, 738 So. 2d 338 (Fla. Dist. Ct. App. 1998)

. . . at trial by establishing nothing more than his compliance with the eight factors set out in section 193.011 . . . At trial, the Appraiser established that he conformed to the eight factors enumerated in section 193.011 . . .

Ed HAVILL, v. SCRIPPS HOWARD CABLE COMPANY, v., 742 So. 2d 210 (Fla. 1998)

. . . validity usually afforded such assessments because Havill failed to consider each factor under section 193.011 . . . Property appraisers are required under section 193.011 to take the following factors into consideration . . .

SMITH, v. D. WELTON, 710 So. 2d 135 (Fla. Dist. Ct. App. 1998)

. . . . § 193.011, Fla. Stat. (1995); see, e.g., Florida East Coast Ry. Co. v. . . .

ISLAND DEVELOPERS, LTD. v. W. ROBBINS,, 697 So. 2d 1282 (Fla. Dist. Ct. App. 1997)

. . . See § 193.011, Fla. Stat. (1993); Valencia Ctr., Inc. v. . . .

In LIUZZO,, 204 B.R. 235 (Bankr. N.D. Fla. 1996)

. . . Pursuant to Florida Statute § 193.011, the tax assessor is required to consider all of the following . . . Florida law requires the assessor to consider but not necessarily use each of the factors set forth in § 193.011 . . .

PARRISH, v. R. NIKOLITS,, 86 F.3d 1088 (11th Cir. 1996)

. . . . § 193.011 etseq., as well as professional appraisal standards established by the International Association . . .

SCRIPPS HOWARD CABLE COMPANY d b a v. Ed HAVILL,, 665 So. 2d 1071 (Fla. Dist. Ct. App. 1995)

. . . FAILURE TO CONSIDER EACH OF THE STATUTORY FACTORS REQUIRED FOR JUST VALUATION Section 193.011, Florida . . . .1989), the appraiser must at least consider, but not necessarily use, each of the statutory factors. § 193.011 . . .

SOUTHERN BELL TELEPHONE AND TELEGRAPH COMPANY, v. BROWARD COUNTY, a, 665 So. 2d 272 (Fla. Dist. Ct. App. 1995)

. . . . § 193.011(8), Fla.Stat. . . .

MASTRQIANNI, v. BARNETT BANKS, INC., 664 So. 2d 284 (Fla. Dist. Ct. App. 1995)

. . . complaint alleging that the property appraiser had failed to consider each of the factors in section 193.011 . . . In considering the factors for deriving just valuation under section 193.011, he concluded that the property . . . contained an analysis of all three approaches, took into account each of the eight factors in section 193.011 . . . presumption of correctness because he “did not legally consider the present cash value factor” in section 193.011 . . . these cases because the appraiser did not “legally consider” three of the factors set out in section 193.011 . . .

DAVIS, v. ST. JOE PAPER COMPANY,, 652 So. 2d 907 (Fla. Dist. Ct. App. 1995)

. . . Statutes (1991), while the latter involves a consideration of the eight factors listed under section 193.011 . . . consider that in arriving at his appraisal the tax assessor misconstrued the provisions of section 193.011 . . . consideration any applicable local or state land use regulation, the assessor is required by section 193.011 . . . pursuant to zoning restrictions may be more crucial in a determination of just valuation under Section 193.011 . . .

JUPITER HOTELS LIMITED PARTNERSHIP, v. A. HIGGS, F., 651 So. 2d 730 (Fla. Dist. Ct. App. 1995)

. . . convincing evidence of value based upon either the market approach or cost approach pursuant to section 193.011 . . .

In ST. PETERSBURG HARBOURVIEW HOTEL CORPORATION, ST. PETERSBURG HARBOURVIEW HOTEL CORPORATION, v. O. JASPER, J. T., 176 B.R. 611 (Bankr. M.D. Fla. 1994)

. . . Florida Statute 193.011 governs the appraisal of real property and requires that the property appraiser . . .

ROUSE- MIAMI, INC. a v. W. ROBBINS,, 633 So. 2d 1121 (Fla. Dist. Ct. App. 1994)

. . . record supports the trial court’s finding that the property appraiser considered the factors in section 193.011 . . .

SOUTHERN BELL TELEPHONE AND TELEGRAPH COMPANY, v. MARKHAM, a, 632 So. 2d 272 (Fla. Dist. Ct. App. 1994)

. . . stated that: [T]he just valuation at which property must be assessed under the constitution and section 193.011 . . . value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011 . . . evidence that the property appraiser failed to consider all of the statutory factors enumerated in section 193.011 . . . Of course, the company may eventually have to pay the balance of these taxes to the government. . 193.011 . . .

FLORIDA EAST COAST RAILWAY COMPANY, a v. DEPARTMENT OF REVENUE,, 620 So. 2d 1051 (Fla. Dist. Ct. App. 1993)

. . . comparable sales, one of the eight criteria for assessment which must be considered pursuant to section 193.011 . . . The trial court found, as to the first prong, that all of the eight criteria set out in section 193.011 . . . This, FEC maintains, demonstrates his failure to consider the “cash value” criterion of section 193.011 . . . We reject FEC’s contention that the “market” approach criterion of section 193.011(1) is not satisfied . . . It is equally clear that the requirement of section 193.011(7), that the property appraiser must “take . . .

W. ROBBINS, v. SUMMIT APARTMENTS, LTD. a, 589 So. 2d 460 (Fla. Dist. Ct. App. 1991)

. . . ]f the property appraiser shows that his assessment was made in substantial compliance with Section 193.011 . . . Appraiser had not properly considered one of the eight criteria for determining just value found in section 193.011 . . . that the Property Appraiser showed that his assessment was made in substantial compliance with section 193.011 . . .

W. ROBBINS, v. SUMMIT APARTMENTS, LTD., 586 So. 2d 1068 (Fla. Dist. Ct. App. 1991)

. . . arriving at his assessment he considered the eight criteria for determining just value found in section 193.011 . . . aside the property appraiser’s assessment which was based upon all of the criteria found in section 193.011 . . . “[T]he just valuation at which property must be assessed under the constitution and section 193.011 is . . . value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011 . . . a long-term submarket lease, the assessor must consider ... each of the factors set out in section 193.011 . . .

TWO M DEVELOPMENT CORPORATION, v. W. MIKOS,, 578 So. 2d 829 (Fla. Dist. Ct. App. 1991)

. . . excessive and arbitrary because it failed to properly consider the statutory factors required by section 193.011 . . .

J. SCHULTZ, v. TM FLORIDA- OHIO REALTY LTD. PARTNERSHIP,, 577 So. 2d 573 (Fla. 1991)

. . . rejected the property appraiser’s contention that the assessment must be upheld because: 1) section 193.011 . . . concluded that the appraiser did not give “proper consideration to the income factor specified in section 193.011 . . . found that the just valuation at which property must be assessed under the constitution and section 193.011 . . . value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011 . . . Section 193.011, Florida Statutes (1985), provides in pertinent part: Factors to consider in deriving . . .

COUNTRYSIDE COUNTRY CLUB, INC. v. SMITH, O., 573 So. 2d 14 (Fla. Dist. Ct. App. 1990)

. . . The statutory criteria for the obtainment of just value is section 193.011, Florida Statutes (1987). . . . , 429 So.2d 5 (Fla.1983), the third district held that the constitutional mandate to follow section 193.011 . . . valuation or the Property Appraisal Adjustment Board’s valuation, the court must then apply section 193.011 . . . required to show the court that the values it wanted the court to adopt met the standards of section 193.011 . . . and used all three approaches in determining just value and that his valuations complied with section 193.011 . . .

ROBBINS v. MORI,, 44 Fla. Supp. 2d 64 (Fla. Cir. Ct. 1990)

. . . the subject property, in violation of article VII, section 4 of the Florida Constitution and section 193.011 . . . contested assessment, the Property Appraiser considered all eight factors or criteria enumerated in section 193.011 . . . Const.; § 193.011, Fla. Stat. (1985); Rule 12D-8.001(1)(a), Fla. Admin. . . . interrogatories dispute that the Property Appraiser’s assessment was made in substantial compliance with section 193.011 . . .

UNITED STATES v. BROWARD COUNTY, FLORIDA, E., 901 F.2d 1005 (11th Cir. 1990)

. . . that the defendants failed to follow Article VII, Section 4 of the Florida Constitution and Section 193.011 . . .

MILTON v. ROBBINS,, 41 Fla. Supp. 2d 213 (Fla. Cir. Ct. 1990)

. . . reflects, and the Court hereby finds, that the Property Appraiser considered all the factors of section 193.011 . . .

W. ROBBINS, v. ADLEE DEVELOPERS,, 556 So. 2d 503 (Fla. Dist. Ct. App. 1990)

. . . taking into consideration any applicable land use regulation.... ” “The ‘Use’ factor set forth in F.S. 193.011 . . . the highest and best use of the land was the most important of the eight factors set forth in section 193.011 . . .

PIER HOUSE JOINT VENTURE, v. HIGGS, F., 555 So. 2d 899 (Fla. Dist. Ct. App. 1990)

. . . that the property appraiser failed to consider all of the statutory criteria established by Section 193.011 . . .

WALKER, C. v. J. TRUMP,, 549 So. 2d 1098 (Fla. Dist. Ct. App. 1989)

. . . valorem taxation.... ” To effectuate this constitutional provision, the Legislature passed section 193.011 . . . Statutes (1979) which provides eight factors to be considered in deriving just valuation of property: 193.011 . . . s valuation was arbitrary or that the appraisal failed to consider the factors set forth in section 193.011 . . . various factors, namely the quantity or size of the property, its cost, and its condition, section 193.011 . . .

J. SCHULTZ, v. TM FLORIDA- OHIO REALTY LTD. PARTNERSHIP,, 553 So. 2d 1203 (Fla. Dist. Ct. App. 1989)

. . . Section 193.011, Florida Statutes (1985), sets forth eight factors that a property appraiser must consider . . . value, the assessor must consider, but not necessarily use, each of the factors set out in section 193.011 . . . Schultz’s expert testified that he considered all of the eight criteria outlined in section 193.011 and . . . failed to utilize the income criterion, one of the statutorily mandated criteria required by section 193.011 . . . property; (7) The income from said property; and (8) The net proceeds of the sale of the property. ... § 193.011 . . . judgment appears to be that a property appraiser’s assessment is presumed to be correct, that section 193.011 . . . He therefore did not give proper consideration to the income factor specified in section 193.011, as . . . Schuler, 176 So.2d at 85 (“Sec. 193.021 [the predecessor to section 193.011] was not intended to give . . . Section 193.011 does not literally require that an assessment not exceed fair market value. . . . Thus, there has been in effect superimposed upon the requirements of section 193.011 the requirement . . . property appraiser failed to accord meaningful consideration to each of the criteria enumerated in section 193.011 . . .

MARKHAM, v. SECURITY MANAGEMENT CORP., 544 So. 2d 1148 (Fla. Dist. Ct. App. 1989)

. . . property was illegal because the appraiser failed to properly apply the factors set forth in section 193.011 . . .

VALENCIA CENTER, INC. v. B. BYSTROM,, 543 So. 2d 214 (Fla. 1989)

. . . To accomplish this, the legislature has enacted section 193.011, which provides: 193.011 Factors to consider . . . property; (7) The income from said property; and (8) The net proceeds of the sale of the property.... § 193.011 . . . found that the just valuation at which property must be assessed under the constitution and section 193.011 . . . .-023(6) is simply a refinement of factor two listed in section 193.011, which requires lease-encumbered . . .

VALENCIA CENTER, INC. v. B. BYSTROM, P., 526 So. 2d 707 (Fla. Dist. Ct. App. 1988)

. . . We further held that to interpret section 193.011(2) in the method advanced by Valencia would be contrary . . .

OYSTER POINTE RESORT CONDOMINIUM ASSOC. INC. v. C. NOLTE, OYSTER BAY II OWNERS ASSOC. INC. v. C. NOLTE, DRIFTWOOD MANAGEMENT CO. INC. v. C. NOLTE,, 524 So. 2d 415 (Fla. 1988)

. . . In so doing, he considers all and uses some of the factors set forth in section 193.011. Bystrom v. . . . Until the legislature modifies section 193.011(8), the costs cited by the petitioners cannot be deducted . . . Thus, the property appraiser correctly applied the eighth criterion of section 193.011 by not deducting . . . We also hold the property appraiser correctly applied the eighth criterion of section 193.011, Florida . . . Section 193.011 provides as follows: In arriving at just valuation as required under s. 4, Art. . . .

J. SCHULTZ, v. J. LURIE, J. O., 512 So. 2d 1003 (Fla. Dist. Ct. App. 1987)

. . . Plaintiff presented expert appraisal testimony that utilizing the criteria set forth in section 193.011 . . . the property, one of the statutory factors to be considered in arriving at a correct assessment. § 193.011 . . . appraiser erred in not considering the income derived from the plaintiffs property required by section 193.011 . . . condominiums, does not obviate the requirement that the property appraiser consider all the factors in section 193.011 . . .

HOTELERAMA ASSOCIATES, LTD. v. BYSTROM,, 24 Fla. Supp. 2d 76 (Fla. Cir. Ct. 1987)

. . . doing, the Property Appraiser considered and gave adequate weight to all the factors set forth in § 193.011 . . . Section 193.011, Florida Statutes (1981), prescribes eight criteria which the property appraiser must . . . constitutional and statutory mandates of his office in assessing the subject property, including § 193.011 . . . The requirement that the property appraiser “consider” the “income from said property”, § 193.011(7), . . . Property Appraiser did not consider [emphasis in original] all of the criteria set forth in Section 193.011 . . .

SECURITY MANAGEMENT CORP. a P. No. v. MARKHAM, P., 516 So. 2d 959 (Fla. Dist. Ct. App. 1987)

. . . a denial of equal protection and that the county failed to utilize the factors set forth in section 193.011 . . . discrimination and denial of equal protection, and also had failed to prove that appellees violated section 193.011 . . . Secondly, they contend that appellees failed to properly consider the criteria contained in section 193.011 . . . Section 193.011, Florida Statutes (1983) provides in pertinent part: In arriving at just valuation as . . . Section 193.011 thus requires consideration of the present use of the property and its highest and best . . .

L. RODEN, P. v. ESTECH, INC., 508 So. 2d 728 (Fla. Dist. Ct. App. 1987)

. . . Estech contends that in arriving at that valuation the appraiser disregarded the requirements of section 193.011 . . . Location is a factor which the appraiser must consider pursuant to section 193.011, although he need . . . The condition of property is another of the factors listed in section 193.011 to be considered by the . . .

PETRIE v. BYSTROM,, 25 Fla. Supp. 2d 6 (Fla. Cir. Ct. 1987)

. . . assessment was void because the Property Appraiser failed to consider all of the factors of Section 193.011 . . . If the Property Appraiser indeed failed to consider all of the factors of Section 193.011, Fla. . . .

B. BYSTROM, B. W. v. BAL HARBOUR CONDOMINIUM ASSOCIATION, INC., 502 So. 2d 1312 (Fla. Dist. Ct. App. 1987)

. . . prior year’s assessments as well as his failure to consider all of the required factors under section 193.011 . . . made arbitrarily and without consideration of the enumerated factors as set forth in Florida Statute 193.011 . . . when the appraiser is disen-titled to the presumption by failing to substantially comply with section 193.011 . . . properties the Appraiser “necessarily considers all, and uses some, of the factors set forth in section 193.011 . . . Since the Appraiser substantially complied with section 193.011, his valuation is entitled to the same . . .

SPANISH RIVER RESORT CORPORATION, a a a v. WALKER, C. a, 497 So. 2d 1299 (Fla. Dist. Ct. App. 1986)

. . . it, the property appraiser has failed to properly consider the eight criteria set forth in section 193.011 . . . Fla. 3d DCA 1983), pet. for rev. den., 444 So.2d 418 (Fla.1985): The guidelines set forth in Section 193.011 . . . Florida Statute section 193.011(8), however, does specify that the property appraiser must consider the . . . This eighth criterion in section 193.011 must be read in pari materia with the first which limits the . . . development and marketing costs should be deducted from the market value pursuant to criterion (8) of Section 193.011 . . .

OYSTER POINTE RESORT CONDOMINIUM ASSOCIATION, INC. a a J. Jr. a v. C. NOLTE, E. OYSTER BAY II OWNERS ASSOCIATION, INC. a a a v. C. NOLTE, E., 497 So. 2d 1306 (Fla. Dist. Ct. App. 1986)

. . . The property appraiser was obligated to give the same full effect to the express language of section 193.011 . . .

FLORIDA POWER LIGHT COMPANY, v. MARKHAM,, 496 So. 2d 152 (Fla. Dist. Ct. App. 1986)

. . . the appellant has not shown that the property appraiser’s method of appraisal was contrary to section 193.011 . . .

E. W. HOLLAND W. L. v. E. WALKER,, 492 So. 2d 1093 (Fla. Dist. Ct. App. 1986)

. . . absence of a formal definition of “community service” in the comprehensive plan, the criterion of Section 193.011 . . . He testified that he considered each of the eight criteria found in section 193.011, Florida Statutes . . . property, taking into consideration any applicable local or state land use regulation ...,” section 193.011 . . . to show that the property appraiser or the board did not consider the relevant criteria in section 193.011 . . . expert testified that he considered all of the relevant assessment considerations set out in section 193.011 . . . have found that the property appraiser considered all of the statutory criteria set forth in section 193.011 . . .

B. BYSTROM, v. S. F. WHITMAN,, 488 So. 2d 520 (Fla. 1986)

. . . Indeed, in light of the language in section 193.011(7), Florida Statutes (1979), which specifically orders . . . Straughn, 354 So.2d at 371; § 193.011(7), Fla.Stat. (1979). . . .

FLORIDA ROCK INDUSTRIES, INC. v. B. BYSTROM, L., 485 So. 2d 442 (Fla. Dist. Ct. App. 1986)

. . . the Property Appraiser considered and gave adequate weight to all the factors set forth in Section 193.011 . . . restrictions applicable to the subject property, as well as to all other criteria set out in Section 193.011 . . . comparable sales were properly considered by the Polk County Property Appraiser in light of Section 193.011 . . . Section 193.011, Florida Statutes, prescribes eight criteria which the Property Appraiser must consider . . . By doing this, he necessarily considers all, and uses some, of the factors set forth in Section 193.011 . . .

S. HAUSMAN, v. VTSI, INC., 482 So. 2d 428 (Fla. Dist. Ct. App. 1985)

. . . criteria to be considered when determining the just valuation or fair market value of real property § 193.011 . . . This conclusion is supported by section 193.011(8), Florida Statutes (1983), which states in relevant . . . An assessor’s discretionary judgment as to the weight given to the criteria under section 193.011 will . . .

PALM BEACH DEVELOPMENT AND SALES CORP. v. WALKER,, 478 So. 2d 1122 (Fla. Dist. Ct. App. 1985)

. . . The assessor considered all of the criteria provided in section 193.011, Florida Statutes (1979). 9. . . . is that the assessor did not consider all of the criteria, mandated by. the. legislature in section 193.011 . . . The owners argue that the platting requirement constitutes a “land use” regulation under section 193.011 . . . It is true that the assessor must consider the statutory factors in section 193.011 and failure to do . . . Turner: The weight to be given all of the factors set forth in Section 193.011 is left to the discretion . . .

B. BYSTROM, v. UNION LAND INVESTMENTS, INC., 477 So. 2d 585 (Fla. Dist. Ct. App. 1985)

. . . Unlike Section 193.011 concerning valuation of regular property and Section 193.-461(6)(a) concerning . . .

J. SCHULTZ, v. Y. WILLIAMS, H. Jr. Jr. I. E. F. F. F. Y. R. S., 472 So. 2d 1347 (Fla. Dist. Ct. App. 1985)

. . . They contended his assessments were improper under section 193.011, Florida Statutes (1979), which required . . . included a ten-page analysis of the application of the facts to each of the criteria set forth in section 193.011 . . .

B. BYSTROM, v. BLOOM,, 472 So. 2d 819 (Fla. Dist. Ct. App. 1985)

. . . establishes that the property appraiser herein considered each of the eight criteria listed in Section 193.011 . . .

FLORIDA ROCK INDUSTRIES, INC. v. BYSTROM,, 15 Fla. Supp. 2d 27 (Fla. Cir. Ct. 1985)

. . . the Property Appraiser considered and gave adequate weight to all the factors set forth in Section 193.011 . . . restrictions applicable to the subject property, as well as to all other criteria set out in Section 193.011 . . . comparable sales were properly considered by the Polk County Property Appraiser in light of Section 193.011 . . . Section 193.011, Florida Statutes, prescribes eight criteria which the Property Appraiser must consider . . . By doing this, he necessarily considers all, and uses some, of the factors set forth in Section 193.011 . . .

VERO BEACH SHORES, INC. a v. C. NOLTE,, 467 So. 2d 1041 (Fla. Dist. Ct. App. 1985)

. . . the property appraiser failed to consider one or more of the statutory criteria set forth in section 193.011 . . . proceeds attributable to payments for household furnishings or other items of personal property. § 193.011 . . . The court said that the guidelines in section 193.011, Florida Statutes (1983), are of particular use . . . The court said that the existence of a “moratorium” is only one of the factors listed in section 193.011 . . . premise that, if the property appraiser’s valuation was lawfully formulated in compliance with section 193.011 . . .

WALKER, v. W. HOFFMAN O., 464 So. 2d 710 (Fla. Dist. Ct. App. 1985)

. . . in light of a maximum unit development of 209 residential units, and the criteria found in section 193.011 . . .

L. RODEN, v. GAC LIQUIDATING TRUST, H. S. Z., 462 So. 2d 92 (Fla. Dist. Ct. App. 1985)

. . . Section 193.011, Florida Statutes (1983), lists the factors which a property appraiser is to take into . . . establish by competent and substantial evidence that the property appraiser did not follow section 193.011 . . .

W. R. DANIEL, Jr. v. CANTERBURY TOWERS, INC., 462 So. 2d 497 (Fla. Dist. Ct. App. 1984)

. . . court’s amended final judgment on appellant’s appeal therefrom, we are required to construe section 193.011 . . . Our examination of section 193.011, and our determination of appellant’s compliance is controlled by . . . Pursuant to section 193.011, Florida Statutes, there are certain “factors” which a property appraiser . . . ample evidence that the property appraiser did, in fact, consider all the factors enumerated in section 193.011 . . . While a property appraiser must consider each of the factors set out in section 193.011, he is free to . . .

LOUISVILLE AND NASHVILLE RAILROAD COMPANY, a v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, A SEABOARD COASTLINE RAILROAD COMPANY, a v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, A, 736 F.2d 1495 (11th Cir. 1984)

. . . . § 193.011. An appraiser need accord a given factor only such weight as the facts justify. . . . just value calculation is itself inherently discriminatory due to the operation of Fla.Stat.Ann. § 193.011 . . . Section 193.011 provides in pertinent part: In arriving at just valuation as required under s. 4, Art . . .

B. BYSTROM, v. FLORIDA ROCK INDUSTRIES, INC., 452 So. 2d 1053 (Fla. Dist. Ct. App. 1984)

. . . complaining that the Property Appraiser “failed to consider all of the factors contained ... in Section 193.011 . . .

CENTURY VILLAGE, v. E. WALKER, C., 449 So. 2d 378 (Fla. Dist. Ct. App. 1984)

. . . Section 193.011, Florida Statutes (1981), sets forth the factors that the appraiser is to consider in . . .

Al H. BLAKE, R. K. v. XEROX CORPORATION,, 447 So. 2d 1348 (Fla. 1984)

. . . appraiser’s method of valuation violated article VII, section 4, Florida Constitution, and section 193.011 . . . Section 193.011, Florida Statutes (1977), provides a list of factors which a property appraiser is to . . . Section 193.011 provides as follows: In arriving al just valuation as required under s. 4, Art. . . .

DEPARTMENT OF REVENUE, v. A. FORD,, 438 So. 2d 798 (Fla. 1983)

. . . Section 193.011 sets forth eight factors and directs property appraisers to take them into consideration . . . That section reads: 193.011 Factors to consider in deriving just valuation. — In arriving at just valuation . . . recognized appraisal principles and the valuation guidelines prescribed in the just value law, Section 193.011 . . . that the appraiser failed to properly follow the statutory valuation criteria specified in section 193.011 . . . in accordance with recognized appraisal principles and the valuation criteria specified in Section 193.011 . . .

B. BYSTROM, v. VALENCIA CENTER, INC., 432 So. 2d 108 (Fla. Dist. Ct. App. 1983)

. . . The chief disagreement is whether Section 193.011(2), Florida Statutes (1979), requires the Property . . . Valencia’s argument is that the language of Section 193.011(2), Florida Statute (1979), requires the . . . Section 193.011(2), Florida Statute, must be read in harmony with Article VII, Section 4, Constitution . . . The guidelines set forth in Section 193.011, Florida Statute (1979), are of use especially to Property . . . By doing this, he necessarily considers all, and uses some, of the factors set forth in Section 193.011 . . .

BYSTROM, v. HOTELERAMA ASSOCIATES, LTD., 431 So. 2d 176 (Fla. Dist. Ct. App. 1983)

. . . alternative methods make up for said deficiency]; and (b) thereby failed to substantially comply with Section 193.011 . . .

ST. JOE PAPER COMPANY St. v. JAMES, Jr. W. S., 429 So. 2d 705 (Fla. Dist. Ct. App. 1983)

. . . appraisers to employ in arriving at the just valuation of particular types of property consistent with ss. 193.011 . . . appraisers to employ in arriving at the just valuation of particular types of property consistent with ss. 193.011 . . .

STATE DEPARTMENT OF REVENUE, v. JOHNSTON,, 422 So. 2d 935 (Fla. Dist. Ct. App. 1982)

. . . VII, § 4, Fla.Const; § 193.011, Fla.Stat. (1979). . . . .

J. MUCKENFUSS, v. P. MILLER,, 421 So. 2d 170 (Fla. Dist. Ct. App. 1982)

. . . that their appraisal method failed to take into consideration all the factors set forth in section 193.011 . . . Subsections 193.011(1), (5) and (6) require consideration of the present cash value of the land, the . . . defendants’ experts did not attempt to determine ‘the present cash value of the property,’ as defined by § 193.011 . . . Failure to consider one or more of the factors set forth in section 193.011 is sufficient to invalidate . . .

FLORIDA DEPARTMENT OF REVENUE, v. A. FORD, W., 417 So. 2d 1109 (Fla. Dist. Ct. App. 1982)

. . . Section 193.011, Florida Statutes (1982), sets forth eight factors and directs property appraisers to . . . discretion by the property appraiser in the application of the different factors set forth in section 193.011 . . . section 193.-481(4), Florida Statutes (1982), recognizes that all of the factors set forth in section 193.011 . . . The factors in section 193.011, Florida Statutes, that can be applied to the valuation of subsurface . . . a specific valuation, must be applied and applied uniformly and equally, but factors not in section 193.011 . . .

XEROX CORPORATION, v. Al H. BLAKE, R. K., 415 So. 2d 1308 (Fla. Dist. Ct. App. 1982)

. . . proof that the Property Appraiser did not consider all the relevant factors under Florida Statutes 193.011 . . . that the appraiser considered the factors defined by law as necessary to achieve just valuation. § 193.011 . . . Section 193.011, Florida Statutes (1975) states: Factors to consider in deriving just valuation. — In . . .

MUSS d b a a v. A. H. BLAKE, L., 416 So. 2d 2 (Fla. Dist. Ct. App. 1982)

. . . his burden of showing that his preliminary assessment was made in substantial compliance with Section 193.011 . . .

A. H. BLAKE, L. v. OCEANCOAST CORPORATION d b a a, 417 So. 2d 1002 (Fla. Dist. Ct. App. 1982)

. . . court’s finding that the Property Appraiser did not consider all of the criteria set forth in Section 193.011 . . . indisputably showed that the Property Appraiser’s assessment was made in substantial compliance with Section 193.011 . . .

F. B. BYSTROM, v. EQUITABLE LIFE ASSURANCE SOCIETY OF UNITED STATES, a a, 416 So. 2d 1133 (Fla. Dist. Ct. App. 1982)

. . . conclusion solely on the ground that the property appraiser did not follow the applicable statute [§ 193.011 . . . of property valuation where the appraiser has conscientiously done his job as prescribed by Section 193.011 . . . If his assessment was not made in substantial compliance with Section 193.011, it is viewed as any other . . . if the property appraiser shows that his assessment was made in substantial compliance with Section 193.011 . . . The property appraiser must consider each of the factors enumerated in Section 193.011, see n. 3, supra . . . just valuation of the property under Article VII, Section 4 of the Florida Constitution and Section 193.011 . . . See § 193.011, supra. . . . arrived at by the application and consideration of all of the statutory factors delineated by Section 193.011 . . . of Sales” The trial court specifically found that upon all the statutory factors required by Section 193.011 . . . Section 193.011(8), Florida Statutes (1977) provides: (8) The net proceeds of the sale of the property . . .

A. MALLARD, v. TELE- TRIP COMPANY, a, 398 So. 2d 969 (Fla. Dist. Ct. App. 1981)

. . . This is because Section 193.011 specifies that in computing the just valuation of ad valorem property . . . leasehold interest is not inconsistent with Section 624.520, and it is entirely consistent with Section 193.011 . . .

BATH CLUB, INC. v. DADE COUNTY, 394 So. 2d 110 (Fla. 1981)

. . . based on speculative and conjectural considerations, rather than the factors enumerated in section 193.011 . . . property appraiser did not take into account all relevant assessment considerations set out in section 193.011 . . .