(1) The language of Florida Statutes § 195.062, 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 Florida Statutes § 380.04
Rulemaking Authority 195.027, 213.06(1) FS. Law Implemented Florida Statutes § 195.062. History-New 10-12-76, Formerly 12D-1.08.