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Conclusions of Law for Petition 2020 - <br />Florida Law requires the Property Appraiser to establish a presumption of correctness. For the Property Appraiser to <br />establish a presumption of correctness for the assessment, the admitted evidence must prove by a preponderance of the <br />evidence that the Property Appraisers just valuation methodology complies with Section 193.011, 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 fails to 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 appraisal practices 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 arbitrarily based 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 />-55- <br />