08/02/2018 (2) VAB - Laserfiche WebLink

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`Denied by Special Magistrate at Hearing & after Tax Roll. Page 3 of 3 Conclusions of Law for Petition 2017-08052: Florida Law requires the Property Appraiser to establish a.presumption of correctness. For the- Property Appraiser to establish a presumption of correctness for the.,assessment, the. admitted -evidence must prove by a preponderance of the evidence that the Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally accepted appraisal practices. In the instant matter, the ProAppraiser of correctness for the. assessment because the admitted evidence proves by a prep ndrance of the evidence ce thathe Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes .and professionally accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner must overcome the established presumption of correctness by proving that the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value, or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the .Property Appraiser to comparable property within the same county. In the instant matter, the Petitioner failed. to overcome the Property Appraiser's established presumption of correctness because the admitted evidence fails to prove by a preponderance of the evidence that: (a) the Property Appzaiser's just valuation does not represent justvalue; or (b) the Property Appraiser's just valuationis arbitrarily. ba sed- on appraisal; practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same county. Therefore the appraisal should be upheld. -49-