PART I. GENERAL PROVISIONS

SECTION 193.011. Factors to consider in deriving just valuation.

SECTION 193.015. Additional specific factor; effect of issuance or denial of permit to dredge, fill, or construct in state waters to their landward extent.

SECTION 193.016. Property appraiser’s assessment; effect of determinations by value adjustment board.

SECTION 193.017. Low-income housing tax credit.

SECTION 193.018. Land owned by a community land trust used to provide affordable housing; assessment; structural improvements, condominium parcels, and cooperative parcels.

SECTION 193.019. Hospitals; community benefit reporting.

SECTION 193.023. Duties of the property appraiser in making assessments.

SECTION 193.0235. Ad valorem taxes and non-ad valorem assessments against subdivision property.

SECTION 193.0237. Assessment of multiple parcel buildings.

SECTION 193.024. Deputy property appraisers.

SECTION 193.052. Preparation and serving of returns.

SECTION 193.062. Dates for filing returns.

SECTION 193.063. Extension of date for filing tangible personal property tax returns.

SECTION 193.072. Penalties for improper or late filing of returns and for failure to file returns.

SECTION 193.073. Erroneous returns; estimate of assessment when no return filed.

SECTION 193.074. Confidentiality of returns.

SECTION 193.075. Mobile homes and recreational vehicles.

SECTION 193.077. Notice of new, rebuilt, or expanded property.

SECTION 193.085. Listing all property.

SECTION 193.092. Assessment of property for back taxes.

SECTION 193.102. Lands subject to tax sale certificates; assessments; taxes not extended.

SECTION 193.114. Preparation of assessment rolls.

SECTION 193.1142. Approval of assessment rolls.

SECTION 193.1145. Interim assessment rolls.

SECTION 193.1147. Performance review panel.

SECTION 193.116. Municipal assessment rolls.

SECTION 193.122. Certificates of value adjustment board and property appraiser; extensions on the assessment rolls.

SECTION 193.132. Prior assessments validated.

SECTION 193.133. Effect of mortgage fraud on property assessments.

SECTION 193.155. Homestead assessments.

SECTION 193.1551. Assessment of certain homestead property damaged in 2004 named storms.

SECTION 193.1554. Assessment of nonhomestead residential property.

SECTION 193.1555. Assessment of certain residential and nonresidential real property.

SECTION 193.1556. Notice of change of ownership or control required.

SECTION 193.1557. Assessment of certain property damaged or destroyed by Hurricane Michael.

PART II. SPECIAL CLASSES OF PROPERTY

SECTION 193.441. Legislative intent; findings and declaration.

SECTION 193.451. Annual growing of agricultural crops, nonbearing fruit trees, nursery stock; taxability.

SECTION 193.4516. Assessment of citrus fruit packing and processing equipment rendered unused due to Hurricane Irma or citrus greening.

SECTION 193.4517. Assessment of agricultural equipment rendered unable to be used due to Hurricane Michael.

SECTION 193.461. Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters.

SECTION 193.4615. Assessment of obsolete agricultural equipment.

SECTION 193.462. Agricultural lands; annual application process; extenuating circumstances; waivers.

SECTION 193.481. Assessment of mineral, oil, gas, and other subsurface rights.

SECTION 193.501. Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted.

SECTION 193.503. Classification and assessment of historic property used for commercial or certain nonprofit purposes.

SECTION 193.505. Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted.

SECTION 193.621. Assessment of pollution control devices.

SECTION 193.623. Assessment of building renovations for accessibility to the physically handicapped.

SECTION 193.624. Assessment of renewable energy source devices.

SECTION 193.625. High-water recharge lands; classification and assessment.

SECTION 193.6255. Applicability of duties of property appraisers and clerks of the court pursuant to high-water recharge areas.

SECTION 193.703. Reduction in assessment for living quarters of parents or grandparents.