Laserfiche WebLink
must overcome the established presumption of correctness by proving that the admitted evidence proves 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 overcame the Property Appraiser's established presumption of correctness because the admitted <br />evidence proves by a preponderance of the evidence that (a) the Property Appraiser's just valuation does not represent <br />just value, or (b) the Property Appraiser's just valuation is arbitrarily based on appraisal practices that are different <br />from the appraisal practices generally applied by the Property Appraiser to comparable property within the same <br />county. Further, competent substantial evidence of just value, which cumulatively meets the criteria of Section <br />193.011, Florida Statutes, and professionally accepted appraisal practices, exists in the record for the Special <br />Magistrate to establish a revised just value. <br />2024-093 <br />-28- <br />Page 4 of 4 <br />