Florida Statutes
Title XIV - Taxation and Finance
Chapter 194 - Administrative and Judicial Review of Property Taxes

Part I - Administrative Review (Ss. 194.011-194.037)

194.011 - Assessment notice; objections to assessments. - (1) Each taxpayer whose property is subject to real or...

194.013 - Filing fees for petitions; disposition; waiver. - (1) If required by resolution of the value adjustment board,...

194.014 - Partial payment of ad valorem taxes; proceedings before value adjustment board. - (1)(a) A petitioner before the value adjustment board who challenges...

194.015 - Value adjustment board. - History.—s. 2, ch. 69-140; s. 1, ch. 69-300; s. 26,...

194.032 - Hearing purposes; timetable. - (1)(a) The value adjustment board shall meet not earlier than...

194.034 - Hearing procedures; rules. - (1)(a) Petitioners before the board may be represented by an...

194.035 - Special magistrates; property evaluators. - (1) In counties having a population of more than 75,000,...

194.036 - Appeals. - (1) If the property appraiser disagrees with the decision of...

194.037 - Disclosure of tax impact. - (1) After hearing all petitions, complaints, appeals, and disputes, the...

Part II - Judicial Review (Ss. 194.171-194.231)

194.171 - Circuit court to have original jurisdiction in tax cases. - (1) The circuit courts have original jurisdiction at law of...

194.181 - Parties to a tax suit. - (1) The plaintiff in any tax suit shall be: (a)...

194.192 - Costs; interest on unpaid taxes; penalty. - (1) In any suit involving the assessment or collection of...

194.211 - Injunction against tax sales. - History.—s. 2, ch. 8586, 1921; CGL 1039; ss. 1, 2,...

194.231 - Parties in suits relating to distribution, etc., of funds to counties, etc. - (1) No court shall hereafter enter any interlocutory or final...

Part III - Assessment: Presumption of Correctness (Ss. 194.301, 194.3015)

194.301 - Challenge to ad valorem tax assessment. - (1) In any administrative or judicial action in which a...

194.3015 - Burden of proof. - (1) It is the express intent of the Legislature that...