Fla. Stat. 194.3015
Burden of proof

(1)

It is the express intent of the Legislature that a taxpayer shall never have the burden of proving that the property appraiser’s assessment is not supported by any reasonable hypothesis of a legal assessment. All cases establishing the every-reasonable-hypothesis standard were expressly rejected by the Legislature on the adoption of chapter 97-85, Laws of Florida. It is the further intent of the Legislature that any cases published since 1997 citing the every-reasonable-hypothesis standard are expressly rejected to the extent that they are interpretative of legislative intent.

(2)

This section is intended to clarify existing law and apply retroactively.

Source: Section 194.3015 — Burden of proof, https://www.­flsenate.­gov/Laws/Statutes/2024/0194.­3015 (accessed Aug. 7, 2025).

Current through Fall 2025

§ 194.3015. Burden of proof's source at flsenate​.gov