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subject, a value conclusion of $35 SF for the usable area of 6,644 SF or $232,540 <br />is considered reasonable for the subject's just value. <br />Conclusions of law for petition 2024-140 <br />As part of an administrative review under Chapter 194 Part I and III, F.S., a revised <br />just value can be 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. As a result of the revised just value applied in this administrative review, <br />the petitioner is granted partial relief. <br />2024-140 <br />Page 6 <br />-60- <br />Page 7 of 7 <br />