12D-1.008. Application of Section 195.062, Florida Statutes

(1) The language of Section 195.062, F.S., concerning the prohibition of the reassessment of lands due to the mere recordation of a plat on previously unplatted lands (until such time as development has begun) should be construed as directory and read in light of the statutory and constitutional language requiring just value. (2) The term “development” shall have the same definition applied to it as has been legislatively applied to it in Section 380.04, F.S.