Home
Menu
Call attorney Graham Syfert at 904-383-7448
Personal Injury Lawyer
Florida Statute 195.062 | Lawyer Caselaw & Research
F.S. 195.062 Case Law from Google Scholar
Statute is currently reporting as:
Link to State of Florida Official Statute Google Search for Amendments to 195.062

The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE
Chapter 195
PROPERTY ASSESSMENT ADMINISTRATION AND FINANCE
View Entire Chapter
F.S. 195.062
195.062 Manual of instructions.
(1) The department shall prepare and maintain a current manual of instructions for property appraisers and other officials connected with the administration of property taxes. This manual shall contain all:
(a) Rules and regulations.
(b) Standard measures of value.
(c) Forms and instructions relating to the use of forms and maps.

Consistent with s. 195.032, the standard measures of value shall be adopted in general conformity with the procedures set forth in s. 120.54, but shall not have the force or effect of such rules and shall be used only to assist tax officers in the assessment of property as provided by s. 195.002. Guidelines may be updated annually to incorporate new market data, which may be in tabular form, technical changes, changes indicated by established decisions of the Supreme Court, and, if a summary of justification is set forth in the notice required under s. 120.54, other changes relevant to appropriate assessment practices or standard measurement of value. Such new data may be incorporated into the guidelines on the approval of the executive director if after notice in substantial conformity with s. 120.54 there is no objection filed with the department within 45 days, and the procedures set forth in s. 120.54 do not apply.

(2) The department may also include in such manual any other information which it deems pertinent or helpful in the administration of taxes. Such manual shall instruct that the mere recordation of a plat on previously unplatted acreage shall not be construed as evidence of sufficient change in the character of the land to require reassessment until such time as development is begun on the platted acreage. Such manual shall be made available for distribution to the public at a nominal cost, to include cost of printing and circulation.
History.s. 41, ch. 70-243; s. 1, ch. 71-367; s. 2, ch. 73-172; s. 9, ch. 74-234; s. 1, ch. 75-12; s. 10, ch. 76-234; s. 1, ch. 77-174; s. 5, ch. 2002-18; s. 3, ch. 2004-349.

F.S. 195.062 on Google Scholar

F.S. 195.062 on Casetext

Amendments to 195.062


Arrestable Offenses / Crimes under Fla. Stat. 195.062
Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 195.062.



Annotations, Discussions, Cases:

Cases from cite.case.law:

SUNSET HARBOUR CONDOMINIUM ASSOCIATION, v. ROBBINS,, 914 So. 2d 925 (Fla. 2005)

. . . In Interlachen, this Court held that section 195.062(1), Florida Statutes’(1971), violated article VII . . . Section 195.062(1) provided that “platted lands unsold as lots shall be valued for tax assessment purposes . . .

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

. . . with preparing and maintaining a current manual of instructions for property appraisers under section 195.062 . . . assessing and collection functions, with particular emphasis on the more technical aspects.”); Fla.Stat. § 195.062 . . .

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

. . . In Interlachen, the Supreme Court of Florida found that section 195.062(1), Florida Statutes, violated . . . As the Court pointed out in Interlachen, section 195.062(1) taxed similar property differently, depending . . . Section 195.062(1) provided that "platted lands unsold as lots shall be valued for tax assessment purposes . . . Snyder, 304 So.2d 433 (Fla.1973) the court dealt with former section 195.062(1), Florida Statutes (1973 . . .

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

. . . Sections 195.002, 195.032, 195.062, Florida Statutes. . . . .

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

. . . The Department of Revenue had not issued guidelines pursuant to sections 195.032 and 195.062(1), Florida . . .

W. BASS, v. GENERAL DEVELOPMENT CORPORATION, a, 374 So. 2d 479 (Fla. 1979)

. . . due process clauses of both the Florida and Federal Constitution; and (3) it conflicted with Section 195.062 . . . unconstitutional it is unnecessary for us to address the question of its purported conflict with Section 195.062 . . .

INTERLACHEN LAKES ESTATES, INC. v. L. BROOKS R., 341 So. 2d 993 (Fla. 1976)

. . . complaint alleged that the property appraiser had failed properly to apply the “Rose law,” Section 195.062 . . .

DELTONA CORPORATION, v. BAILEY,, 336 So. 2d 1163 (Fla. 1976)

. . . Constitution of Florida, in that the trial court initially and directly passed upon the validity of Section 195.062 . . . 12, 1973, the Court, in responding to questions certified from the circuit court, held that Section 195.062 . . . conclude that the trial court erred in holding that taxpayers were not entitled to the benefit of Section 195.062 . . . The adequacy of the amended complaint to state a cause of action under Section 195.062, Florida Statutes . . . In the 1973 Florida Statutes, the “Rose law” appears simply as section 195.062, the second subsection . . .

WILLIAMS v. R. JONES, DUNES MOTEL, INC. a v. R. JONES, J. LERGENMILLER, Jr. v. R. JONES,, 326 So. 2d 425 (Fla. 1975)

. . . Snyder, 304 So.2d 433 (Fla.1973), wherein the Court had under consideration Section 195.062(1), Florida . . .

INTERLACHEN LAKES ESTATES, INC. v. R. SNYDER, Jr., 304 So. 2d 433 (Fla. 1973)

. . . by contract, to a tax limitation which appears identical to that of the statute in question, Section 195.062 . . . classifications. . . . ” The essential question is thus whether the exercise of the legislative power in Section 195.062 . . . Court upheld the application of Section 192.31(2), Florida Statutes, 1967, the predecessor of Section 195.062 . . . potential use which might be made of the property at some future time. . . . ” In the case of Section 195.062 . . . there is no conflict between Article VII, Section 2, Constitution of the State of Florida, and Section 195.062 . . . . § 195.062(1), F.S.A., which reads in part: “. . . . . . Since we hold that § 195.062(1) violates the constitutional provision requiring just valuation of all . . . Stat. § 195.062(1), F.S.A., as establishing a proper valuation criterion. . . .

FLORIDA EAST COAST RAILWAY COMPANY, v. L. REID,, 281 So. 2d 77 (Fla. Dist. Ct. App. 1973)

. . . assessor is charged with having failed to comply with Chapter 71-367, Laws of Florida, 1971 (now § 195.062 . . . Section 195.062(1), F.S.1971, F.S.A., provides that: “The department shall prepare a manual of instructions . . .

ADLER, v. TAX ASSESSOR,, 36 Fla. Supp. 141 (Broward Cty. Cir. Ct. 1971)

. . . 1969 Florida Statutes §195.021 (applicable to the 1970 tax roll) and 1970 Florida Statutes §§195.032, 195.062 . . .