Opinion ID: 1774091
Heading Depth: 1
Heading Rank: 2

Heading: Principles of Ad Valorem Taxation

Text: Article VII, section 9, of the Florida Constitution provides that counties, municipalities, and school districts shall be authorized by law to levy ad valorem taxes on real property and tangible personal property. The Florida Legislature has authorized the levy of ad valorem taxes by these local government entities. See, e.g., §§ 125.016 (counties), 166.211 (municipalities), 236.25 (local school boards), Fla. Stat. (1997). The Florida Constitution prohibits local government entities from levying ad valorem taxes on intangible personal property. The power to tax intangible personal property is available only to the state. Art. VII, §§ 1(a), 2, 9(a), Fla. Const. The Florida Constitution also requires a just valuation of all property for ad valorem taxation. Art. VII, § 4, Fla. Const. The property appraiser's determination of just value is an exercise of administrative discretion within the field of his or her expertise. Blake v. Xerox Corp., 447 So.2d 1348 (Fla.1984). A presumption of validity attaches to the property appraiser's assessment of property for ad valorem taxation purposes. Bystrom v. Whitman, 488 So.2d 520, 521 (Fla. 1986). Property appraisers are required under section 193.011 to take the following factors into consideration in determining just valuation: (1) the present cash value of the property; (2) the highest and best use to which the property can be expected to be put in the immediate future and the present use of the property; (3) the location of the property; (4) the quantity or size of the property; (5) the cost of the property and the replacement value of improvements on the property; (6) the condition of the property; (7) the income from the property; and (8) the net proceeds from the sale of the property. If the property appraiser does not consider each of these statutory factors, the presumption of validity of the assessment is lost. Straughn v. Tuck, 354 So.2d 368, 371 (Fla. 1978).