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04/11/2024
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04/11/2024
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Last modified
4/15/2024 10:43:03 AM
Creation date
4/15/2024 10:38:37 AM
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Meetings
Meeting Type
Value Adjustment Board
Document Type
Agenda Packet
Meeting Date
04/11/2024
Meeting Body
Value Adjustment Board
Subject
Value Adjustment Board Final Meeting (VAB) - 2023 Tax Year
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;dust value can ne estaousnea aecause the recora corxains wMpelenE suostanUal � <br />evidence of just value, that meets the necessary criteria and supports the justvalue .. j <br />as of January 1. The establishment of the revisied just value is: authorized by law: <br />under section 194.301 F.S. and as a result, it has:been applied in t... administrative <br />review. <br />i <br />Provisions of section 194.301,. F.S. required that -the:' just valuation standards of <br />section 193.011; F.S.; which includes.the eight:criteria, must be followed <br />regardless of whether the property was sold, the valuation approaches :used, <br />whether single property, appraisal techniques or mass appraisal techriques:were <br />used. <br />To not apply, when otherwise warranted,: the eighth criterion in an administrative <br />review because the property has not sold or based on the valuation approach or <br />technique used, would result in an ar ftrary appraisal practice under subparagraph <br />194.301 (2)(a)3 FS. Therefore, it has been. applied :in this: administrative review. <br />Asa result of the revised just value applied. in this administrative review, the <br />petitioner is granted partial relief. <br />i. <br />Page 4 <br />2023-028 - 25- Page 5 of 5 <br />
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