The Division of Ad Valorem Tax was created in 1972 (Ch. 72-266, Laws) as part of the Dept. of Revenue. The Division assumed the duties of the Railroad Assessment Board, created in 1957 (Ch. 57-296, Laws), and some of the functions carried out by the Comptroller's Office, created in 1838 (Article III, Section 23, 1838 Constitution). The ad valorem tax is levied on the assessed value of real and personal property in Florida. The Division assists county officials in the collection of the tax and creates rules, regulations, and standard measures of value for the administration of these tax statutes in the state.
From the description of Railroad property tax correspondence, 1962-1981. (Florida State Archive). WorldCat record id: 32413540
