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As part of an administrative revieW:U der Chapter 194:Part I and III, F.S., a revised <br />just value was established because the record contains competent substantial <br />evidence of just value, that meets the necessary criteria and 'supports the just value <br />as of January 1. The establishment of the revised just value is, authorized by law <br />under section 194.301 F.S. and as'a result, it has been applied in this administrative <br />review. <br />Provisions of section 194:301, F.$. require. 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 techniques 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. arbitrary:appraisal practice under subparagraph <br />194.301 (2)(a)3 F.S. Therefore, it has been applied in this administrative review. <br />As a result of the revised just value applied fi this administrative review, the <br />petitioner is granted partial relief. <br />2023-043 - 4Q - Page 5:of 5 :. <br />