2009 Florida Statutes
Burden of proof.
1194.3015 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.
History.--s. 2, ch. 2009-121.
1Note.--Section 3, ch. 2009-121, provides that "[t]his act shall take effect [June 4, 2009,] and shall first apply to assessments in 2009."