tax-appeals

Property Tax Literature

From the US Constitution through State standards, there is a large body of literature affecting property taxes and assessments. Florida statutes generally affecting taxes, assessments and the VABs are found in Chapters 192, 193, 194, and 195, plus Chapter 120 (the Administrative Procedures Act) with regard to rule making.

Chapters 196 and 197 cover other aspects of the overall tax schemes. Sections of Florida statutes related to Ethics and other requirements regulating government conduct are applicable.

IIn addition, the Florida Department of Revenue has promulgated Rules, which are part of the Florida Administrative Code. The Rule sections include, but are not limited to, 12D-09, 12D-10, and 12D-51. There also are some Attorney General Opinions.

Examples of general professional literature are written by appraisal experts. However, their opinions must be considered in the context of specific State laws. It's critical to apply Florida's ad valorem definitions and to consider that Florida is a Value In Exchange state - a legal hypothetical meaning real property should be considered as unencumbered fee simple.