(1)(a) The department may review the assessments of new, rebuilt, and expanded business reported according to s. 193.077(3), to ensure parity of level of assessment with other classifications of property.
(b) This subsection shall expire on the date specified in s. 290.016 for the expiration of the Florida Enterprise Zone Act.
(2) The department may review the assessments of new and expanded businesses granted an exemption pursuant to s. 196.1995 to ensure parity of level of assessment with other classifications of property.
History.—ss. 7, 10, ch. 80-248; s. 4, ch. 80-347; s. 3, ch. 82-208; ss. 29, 80, ch. 82-226; s. 57, ch. 83-217; s. 28, ch. 84-356; s. 25, ch. 85-80; s. 66, ch. 94-136; s. 1, ch. 2006-113; s. 16, ch. 2012-193.
Structure Florida Statutes
Title XIV - Taxation and Finance
Chapter 195 - Property Assessment Administration and Finance
195.0012 - Legislative Intent.
195.002 - Supervision by Department of Revenue.
195.022 - Forms to Be Prescribed by Department of Revenue.
195.027 - Rules and Regulations.
195.032 - Establishment of Standards of Value.
195.052 - Research and Tabulation of Data.
195.062 - Manual of Instructions.
195.072 - Cooperation With Other State Agencies.
195.073 - Classification of Property.
195.084 - Information Exchange.
195.087 - Property Appraisers and Tax Collectors to Submit Budgets to Department of Revenue.
195.092 - Authority to Bring and Maintain Suits.
195.096 - Review of Assessment Rolls.
195.097 - Postaudit Notification of Defects; Supervision by the Department.
195.0995 - Use of Sales Transactions Data; Qualification; Review.