NEPTUNE HOLLYWOOD BEACH CLUB, INC., A FLORIDA CORPORATION, NEPTUNE HOLLYWOOD BEACH CLUB CONDOMINIUM, INC., A FLORIDA CORPORATION, HOLLYWOOD ISLE DEVELOPMENT, INC., A FLORIDA CORPORATION, ET AL., APPELLANTS,
v.
WILLIAM MARKHAM, AS THE TAX ASSESSOR FOR BROWARD COUNTY, FLORIDA, JOSEPH ROSENHAGEN, AS THE TAX COLLECTOR FOR BROWARD COUNTY, FLORIDA, AND RANDY MILLER, AS EXECUTIVE DIRECTOR OF FLORIDA DEPARTMENT OF REVENUE, APPELLEES
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The court held that a constitutional challenge to a tax assessment is not subject to the sixty-day statute of limitations applicable to challenges of voidable assessments.
Plaintiffs, managing agents for time-share projects, challenged the constitutionality of a statute assessing them for all taxes due from individual ti…
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PER CURIAM.
The trial court dismissed with prejudice plaintiffs’ complaint challenging the constitutionality of section 192.037, Florida Statutes (1983), which deals with the assessment of taxes on time-share projects. We reverse.
The plaintiffs, all condominium associations and developers for time-share projects, were assessed for the taxes due from all of the individual time-share units in their developments pursuant to section 192.037. Essentially, this statute provides that managing agents, (plaintiffs in this action), are responsible for payment of the entire tax liability for all of the time-share units, regardless of whether the agents are able to collect from the individual timeshare estate owners. Plaintiffs challenged the constitutionality of both the assessment and the authorizing statute on due process and equal protection grounds.
The trial court dismissed plaintiffs’ complaint because it was filed after the sixty-day limitation period which section 194.- 171(2), Florida Statutes (1983), imposes on the filing of challenges to tax assessments.
However, this sixty-day statute of limitations is applicable only to those cases in which the assessment is challenged as being voidable. It is well-established that the limitation period does not apply to the filing of complaints which challenge an assessment as being void or unauthorized. Such challenges can be filed at any time. Lake Worth Towers, Inc. v. Gerstung, 262 So. 2d 1 (Fla.1972); St. Joe Paper Company v. Ray, 172 So. 2d 646 (Fla. 1st DCA 1965). To challenge an assessment as being unconstitutional is to challenge it as being void. Hansen v. Port Everglades Steel Corp., 155 So. 2d 387 (Fla. 2d DCA 1963). Therefore, the complaint attacking the constitutionality of the assessment is not subject to the sixty-day limitation period.
Consequently, we reverse the trial court’s dismissal.
GLICKSTEIN, HURLEY and BARRETT, JJ., concur.
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Markham v. Neptune Hollywood Beach Club, 527 So. 2d 814 (Fla. 1988)…PER CURIAM. We have for review Neptune Hollywood Beach Club, Inc. v. Markham, 473 So. 2d 691 (Fla. 4th DCA 1985) which conflicts with a decision of another district court of appeal, Gulfside Interval Vacations, Inc. v. Schultz, 479 So. 2d 776 (Fla. 2d DCA 1985), review denied, 488 So. 2d 830 (Fla. 1986), on the issue of whether an action ch…
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Gulfside Interval Vacations, Inc. v. Schultz, 479 So. 2d 776 (Fla. 2d DCA 1985)…ction 194.171 as a statute of limitations which does not apply to an action contesting a tax assessment on the ground that it is void. E.G., Lake Worth Towers, Inc. v. Gerstung, 262 So. 2d 1 (Fla.1972); Neptune Hollywood Beach Club, Inc. v. Markham, 473 So. 2d 691 (Fla. 4th DCA 1986); Hansen v. Port Everglades Steel Corp., 155 So. 2d 387 (Fla. 2d DCA 1963). The appellants point out that as recently as July 12, 1984, the Florida Supreme Court considered the characterization of subsection (2) and specifically h…
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Bell v. Bryan, 519 So. 2d 1024 (Fla. 1st DCA 1988)…he defendants. Moreover, the Florida Supreme Court has stated that when tax assessments are void, they may be enjoined at any time. Lake Worth Towers, Inc. v. Gerstung, 262 So. 2d 1 (Fla.1972); see also Neptune Hollywood Beach Club, Inc. v. Markham, 473 So. 2d 691 (Fla. 4th DCA 1985). In the instant case, the appellees argued in their motion to dismiss that the property appraiser had no authority to assess their interest in leasehold improvements as real property. Consequently, appellees were alleging that th…
Previewing 3 of 4 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Lake Worth Towers, Inc. v. Gratton Gerstung, 262 So. 2d 1 (Fla. 1972)
- Hansen v. Port Everglades Steel Corp., 155 So. 2d 387 (Fla. 2d DCA 1963)
- ST. JOE Paper Co. v. RAY, 172 So. 2d 646 (Fla. 1st DCA 1965)