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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 bylaw <br />under section 194.301 F.S. and as a result; it has been.applied inlhis administrative <br />review. <br />Provisions of section 194.301, F.S. 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 FS. Therefore, it has. been applied in. this administrative review. <br />As a result of the revised just value.:applied in this administrative review, the PA <br />estimate of just value is upheld and the petition: is denied. <br />2023-142 <br />Page 5 <br />-81- <br />Page 6 of 6 <br />