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Conclusions zof Law for Petition 2020- . <br />Florida Law requires the Property .Appraiser.to establish a presumption of correctness. For the PropertyAppraiser to <br />establish a presumption of correctness for the assessment, .the admitted evidence must prove by a preponderance of the <br />evidence that the Properly Appraiser's just valuation methodology complies with Section 1.93;011, Florida: Statutes and <br />professionally accepted appraisal.practices. In the instant,matter, the Property Appraiser, established a presumption of <br />correctness for the assessment because the admitted evidence proves by a preponderance of the evidence that the <br />Property Appraiser's just valuation methodology complies with Section 193.011, Florida Statutes and professionally <br />accepted appraisal practices. Since the Property Appraiser established a presumption of correctness, the Petitioner <br />must overcome the established presumption of correctness by proving that the admitted evidence failsto prove by'a <br />preponderance of the evidence that: (a) the Property Appraiser's just valuation does not represent just value; or (b) the <br />Property Appraiser's just valuation is arbitrarily based on appraisalpractices that are .different from the appraisal <br />practices generally applied by the Property Appraiser to comparable. property within the same county. In the instant <br />matter, the 'Petitioner failed to overcome the Property Appraiser's established presumption of correctness because the <br />admitted evidence fails to prove by a. preponderance of the evidence that: (a) the Property. Appraiser's just valuation. <br />does not represent just value; or (b) the Property Appraiser's just valuation is arbitrarilybased on appraisal practices . <br />that are different from the appraisal practices generally applied by the Property Appraiser to comparable property <br />within the same county. Therefore the appraisal should be upheld. <br />2020- Page 3 of 3 <br />