The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 196
EXEMPTION

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F.S. 196.194

196.194 Value adjustment board; notice; hearings; appearance before the board.—

(1) The value adjustment board shall hear disputed or appealed applications for exemption and shall grant such exemptions in whole or in part in accordance with criteria set forth in this chapter.

(2) At least 2 weeks prior to the meeting of the value adjustment board, but no sooner than May 15, notice of the meeting shall be published in a newspaper of general circulation within the county or, if no such newspaper is published within the county, notice shall be placed on the courthouse door and two other prominent places within the county. Such notice shall indicate:

(a) That a list maintained by the property appraiser of all applicants for exemption who have had their applications for exemption wholly or partially approved is available to the public, at a location specified in the notice, and the hours during which the list may be seen. The notice shall further indicate, by name, the types of exemptions which are included in the list.

(b) That a list maintained by the property appraiser of all applicants for exemption who have had their applications for exemption denied is available to the public, at a location specified in the notice, and the hours during which the list may be seen. The notice shall further indicate, by name, the types of exemptions which are included in the list.

(3) The exemption procedures of the value adjustment board shall be as provided in chapter 194, except as otherwise provided in this chapter. Records of the value adjustment board showing the names of persons and organizations granted exemptions, the street address or other designation of location of the exempted property, and the extent of the exemptions granted shall be part of the public record.

History.—s. 6, ch. 71-133; s. 1, ch. 76-122; s. 16, ch. 76-133; s. 62, ch. 80-274; s. 158, ch. 91-112; s. 4, ch. 2013-95.

F.S. 196.194 on Google Scholar

F.S. 196.194 on Casetext

Amendments to 196.194

Arrestable Offenses / Crimes under Fla. Stat. 196.194

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 196.194.

Annotations, Discussions, Cases:

Cases from cite.case.law:

PAGE, M. L. H. v. CITY OF FERNANDINA BEACH, a, 714 So. 2d 1070 (Fla. Dist. Ct. App. 1998)

. . . The requirements set forth in s. 196.194 shall apply to all applications made under this subsection. . . .

J. DAVIS, v. MACEDONIA HOUSING AUTHORITY,, 641 So. 2d 131 (Fla. Dist. Ct. App. 1994)

. . . .-171, and 196.193-196.194, Florida Statutes (1991), a taxpayer may request an informal conference with . . .

F. REDFORD, Jr. G. B. B. v. DEPARTMENT OF REVENUE,, 478 So. 2d 808 (Fla. 1985)

. . . board may hear appeals from taxpayers on exemptions which the appraiser has denied and, under section 196.194 . . .

E. REDFORD, Jr. G. B. B. v. STATE DEPARTMENT OF REVENUE,, 452 So. 2d 961 (Fla. Dist. Ct. App. 1984)

. . . . §§ 194.032 & 196.194, Fla. Stat. (1977). . . .

IN RE PETITION OF VIC POTAMKIN CHEVROLET, INC., 8 Fla. Supp. 2d 214 (Dade Cty. Property Appraisal Board 1984)

. . . Statutes Section 193.461(2) in line with the parallel language which appears in Florida Statutes Section 196.194 . . .