Title 194 · FL Chapter 194

Burden of proof

Citation: Fla. Stat. § 194.3015

Section: 194.3015

194.3015

Burden of proof.

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(1)

It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiserâs assessment is not supported by any reasonable hypothesis of a legal assessment. All cases establishing the every-reasonable-hypothesis standard were expressly rejected by the Legislature on the adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature that any cases published since 1997 citing the every-reasonable-hypothesis standard are expressly rejected to the extent that they are interpretative of legislative intent.

(2)

This section is intended to clarify existing law and apply retroactively.

History.

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s. 2, ch. 2009-121.