Code · Florida · Title XIV — Taxation and Finance · Chapter 195

195.099 Periodic review.

83 words·~1 min read·/fl/title-xiv/chapter-195/195-099

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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.