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The Florida Statutes
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The 1995 Florida Statutes
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195.002 Supervision by
Department of Revenue. ---
(1) The Department of Revenue shall have general
supervision of the assessment and valuation of property so that all
property will be placed on the tax rolls and shall be valued
according to its just valuation, as required by the constitution.
It shall also have supervision over tax collection and all other
aspects of the administration of such taxes. The supervision of
the department shall consist primarily of aiding and assisting
county officers in the assessing and collection functions, with
particular emphasis on the more technical aspects. In this regard,
the department shall conduct schools to upgrade assessment skills
of both state and local assessment personnel.
(2) In furtherance of its duty to conduct schools to
upgrade assessment skills and collection skills, the department may
establish by rule committees on admissions and certification.
Additionally, the department may incur reasonable expenses for
hiring instructors, travel, office operations, certificates of
completion, badges or awards, and food service incidental to
conducting such schools and for administering any certification
program under s. 145.10 or s. 145.11. The department may charge a
tuition fee and an examination fee to any person who attends such
a school and may charge a fee to certify or recertify any person
under such a program. The department shall deposit such fees into
the Certification Program Trust Fund which is created in the State
Treasury. There shall be separate school accounts and program
accounts in the trust fund for property appraisers and for tax
collectors. The department shall use money in the fund to pay such
expenses.
History: s. 35, ch. 70-243; s. 7, ch. 74-234; s. 5, ch. 86-300; s. 25,
ch. 90-203.
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