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The 2007 Florida Statutes
Title XIV
Chapter193 View Entire Chapter
TAXATION AND FINANCE ASSESSMENTS
193.011 Factors to consider in deriving just valuation. --In arriving at just valuation as required
under s. 4, Art. VII of the State Constitution, the property appraiser shall take into consideration
the following factors:
(1) The present cash value of the property, which is the amount a willing purchaser would pay a
willing seller, exclusive of reasonable fees and costs of purchase, in cash or the immediate
equivalent thereof in a transaction at arm's length;
(2) The highest and best use to which the property can be expected to be put in the immediate
future and the present use of the property, taking into consideration any applicable judicial
limitation, local or state land use regulation, or historic preservation ordinance, and considering
any moratorium imposed by executive order, law, ordinance, regulation, resolution, or
proclamation adopted by any governmental body or agency or the Governor when the moratorium
or judicial limitation prohibits or restricts the development or improvement of property as
otherwise authorized by applicable law. The applicable governmental body or agency or the
Governor shall notify the property appraiser in writing of any executive order, ordinance,
regulation, resolution, or proclamation it adopts imposing any such limitation, regulation, or
moratorium;
(3) The location of said property; SUBMITTED INTO TH E
(4) The quantity or size of said property; PUBLIC RECORD FOR
(5) The cost of said property and the present replacemerLtvi any improvements thereon;
SONS-1-4,7.
(6) The condition of said property;
(7) The income from said property; and
(8) The net proceeds of the sale of the property, as received by the seller, after deduction of all
of the usual and reasonable fees and costs of the sale, including the costs and expenses of
financing, and allowance for unconventional or atypical terms of financing arrangements. When the
net proceeds of the sale of any property are utilized, directly or indirectly, in the determination of
just valuation of realty of the sold parcel or any other parcel under the provisions of this section,
the property appraiser, for the purposes of such determination, shall exclude any portion of such
net proceeds attributable to payments for household furnishings or other items of personal
property.
History.--s. 1, ch. 63-250; s. 1, ch. 67-167; ss. 1, 2, ch. 69-55; s. 13, ch. 69-216; s. 8, ch. 70-243; s.
20, ch. 74-234; s. 1, ch. 77-102; s. 1, ch. 77-363; s. 6, ch. 79-334; s. 1, ch. 88-101; s. 1, ch. 93-132;
s. 1, ch. 97-117.
Note. --Former s. 193.021.
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