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value of $227,250. The Petitioner did not by a preponderance of the evidence overcome <br />the Property Appraiser's presumption of correctness. Therefore, the petition is denied by <br />the Special Magistrate. <br />Denied by Special Magistrate at. Hearing & after Tax Roll <br />Conclusions of Law: <br />Florida Law requires the Property Appraiser to establish a presumption of correctness. <br />For the Property Appraiser to establish a presumption of correctness for the assessment, <br />the admitted evidence must prove by a preponderance of the evidence that the Property <br />Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes <br />and professionally accepted appraisal practices. In the instant matter, the Property <br />Appraiser established a presumption of correctness for the assessment because the <br />admitted evidence proves by a preponderance of the evidence that the Property <br />Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes <br />and professionally accepted appraisal practices. Since the Property Appraiser established <br />a presumption of correctness, the Petitioner must overcome the established presumption <br />of correctness by proving that the admitted evidence fails to prove by a preponderance of <br />the evidence that: (a) the Property Appraiser's just valuation does not represent just <br />value; or (b) the Property Appraiser's dust valuation is arbitrarily based on appraisal <br />practices that are different from the appraisal practices generally applied by the Property- <br />Appraiser <br />ropertyAppraiser to comparable property within the same county. In the instant matter, the <br />Petitioner failed to overcome the Property Appraiser's established presumption of <br />correctness because the admitted evidence fails to prove by a preponderance of the <br />evidence that: (a) the Property Appraiser's just valuation does not represent just value; or <br />(b) the Property Appraiser's dust valuation is arbitrarily based on appraisal practices that <br />are different from the appraisal practices generally applied by the Property Appraiser to <br />comparable property within the same county. Therefore the appraisal should be upheld. <br />-62- <br />