Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12D - Property Tax Oversight Program
Chapter 12D-1 - GENERAL RULES
Section 12D-1.008 - Application of Section 195.062, Florida Statutes
Universal Citation: FL Admin Code R 12D-1.008
Current through Reg. 50, No. 187; September 24, 2024
(1) The language of Section 195.062, F.S., concerning the prohibition of the reassessment of lands due to the mere recordation of a plat on previously unplatted lands (until such time as development has begun) should be construed as directory and read in light of the statutory and constitutional language requiring just value.
(2) The term "development" shall have the same definition applied to it as has been legislatively applied to it in Section 380.04, F.S.
Rulemaking Authority 195.027, 213.06(1) FS. Law Implemented 195.062 FS.
New 10-12-76, Formerly 12D-1.08.
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