October 16, 2019
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The Florida Statutes

The 2010 Florida Statutes(including Special Session A)

Title XIV
TAXATION AND FINANCE
Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES
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F.S. 194.3015
194.3015 Burden of proof.
(1) It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser’s 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.s. 2, ch. 2009-121.
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