1998 Florida Code
TITLE XIV TAXATION AND FINANCE
Chapter 195 Property Assessment Administration And Finance  
195.0995   Use of sales transactions data; qualification; review.

195.0995  Use of sales transactions data; qualification; review.--

(1)  For each sales transaction disqualified by a property appraiser, the property appraiser shall document the reason for disqualification of the sale in a manner prescribed by the department.

(2)  The department shall randomly sample all sales in the county to determine whether those sales were properly qualified or disqualified. If the department finds that more than 10 percent of sales qualification decisions do not fall within the applicable criteria, the department shall issue a review notice pursuant to s. 193.1142(4) requiring the property appraiser to satisfactorily explain or remedy the problem before approval of the assessment roll.

(3)  Chapter 120 shall not apply to this section.

History.--s. 4, ch. 93-132.

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