The Office of the State Auditor initiated an investigative audit in response to an allegation received regarding Martin County (County) property tax reappraisals. It was alleged that the property tax values were reappraised at the time of a sale to increase tax revenue to the County. The investigative audit found that the former Martin County Tax Assessor could not support that 259 real property appraisals made outside of the general real property appraisal cycle were for an allowable reason prescribed in state law. The investigative audit also discovered that there was no documentation for the reasons for the property tax value reappraisals. Therefore, it is unknown if the tax values were reappraised due to the sale of the property.

Division/Office
All/Any Audit Types
Audit Reports
Investigative Audits
Has Findings
High Profile
Document Entity Terms
General Government
First Published