ROYAL SELECTIONS, INC., FOR ITSELF AND FOR ALL OTHERS SIMILARLY SITUATE, APPELLANTS,
v.
FLORIDA DEPARTMENT OF REVENUE, L.H. FUCHS, IN HIS OFFICIAL CAPACITY AS EXECUTIVE DIRECTOR OF THE FLORIDA DEPARTMENT OF REVENUE, AND JOHN K. CLARK, IN HIS OFFICIAL CAPACITY AS PALM BEACH COUNTY TAX COLLECTOR ON ITS BEHALF AND BEHALF OF ALL OTHER COUNTY TAX COLLECTORS IN THE STATE OF FLORIDA, SIMILARLY SITUATE, APPELLEES
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Royal Selections challenged the tax collector's authority to collect title search fees from tax deed applicants as unconstitutional. The trial court dismissed the declaratory judgment complaint, but the appellate court reversed, holding that the complaint stated a valid cause of action entitling the appellant to a declaration of its rights.
The complaint stated a cause of action. A motion to dismiss in a declaratory judgment action is improper for determining the merits; it may only determine whether the plaintiff is entitled to a declaration of its rights, not whether it is entitled to a favorable declaration. The trial court improperly construed ordinances and administrative rules on a motion to dismiss rather than confining its analysis to whether a declaratory judgment was appropriate.
[1] A declaratory judgment complaint states a cause of action when it alleges that a tax collector's collection of title search fees from a tax deed applicant is unlawful.
[2] The validity of statutes and administrative regulations are proper subjects for declaratory decrees.
Previewing 2 of 4 headnotes on this case. FLexlaw’s editorially structured points of law — every proposition, pinpointed — are reserved for members.
Join FLexlaw to unlock all legal intelligence“A motion to dismiss a complaint for declaratory judgment is not a motion on the merits. Rather, it is a motion only to determine whether the plaintiff is entitled to a declaration of its rights, not to whether it is entitled to a declaration in its favor.”
Establishes the proper standard for reviewing motions to dismiss in declaratory judgment actions—the trial court cannot resolve the merits on such a motion.
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Join FLexlaw to unlock all legal intelligenceRoyal Selections sought a declaratory judgment challenging the tax collector's collection of title search fees incurred as part of the tax deed applic…
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PER CURIAM.
We withdraw our previously entered opinion and substitute the following:
The issue presented in this appeal is whether a declaratory judgment complaint states a cause of action when it alleges that the tax collector’s collection from a tax deed applicant of title search fees incurred by the tax collector as part of the tax deed application process are unlawful and an unconstitutional exercise of legislative authority. The trial court held that it did not and dismissed the complaint. We hold that the complaint did state a cause of action and reverse.
The complaint sought to test the constitutional and statutory authority of the tax collector to collect the title search fees in connection with the application for a tax deed. As such, the appellant was entitled to have a declaratory determination of the power by which the tax collector charged the title search fee. Both the validity of statutes and the validity of administrative regulations are proper subjects for declaratory decrees. See § 86.021, Fla. Stat. (1993); City of Miami v. Fraternal Order of Police, Miami Lodge 20, 559 So. 2d 627 (Fla. 3d DCA) (statute), rev. denied, 569 So. 2d 1279 (Fla.1990); D & W Oil Co. v. O’Malley, 293 So. 2d 128 (Fla. 1st DCA 1974) (administrative rules).
In determining that the appellant did not state a cause of action, the trial court actually construed the various ordinances and administrative rules to demonstrate that collection of the charge by the taxpayer is properly authorized by statute and regulation. But this is the very question sought to be answered in the declaratory action. A motion to dismiss a complaint for declaratory judgment is not a motion on the merits. Rather, it is a motion only to determine whether the plaintiff is entitled to a declaration of its rights, not to whether it is entitled to a declaration in its favor. Rosenhouse v.1950 Spring Term Grand Jury, 56 So. 2d 445 (Fla.1952); Hialeah Race Course, Inc. v. Gulfstream Park Racing Ass’n, 210 So. 2d 750 (Fla. 4th DCA 1968); Kickliter v. National Union Fire Ins. Co., 188 So. 2d 872 (Fla. 1st DCA 1966). While it may be appropriate to resolve this case on a motion for summary judgment or judgment on the pleadings, the trial court cannot dispose of it on a motion to dismiss.
We therefore reverse the order of dismissal and remand for further proceedings.
GLICKSTEIN, WARNER and GROSS, JJ., concur.
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Karem Elena Romo v. Amedex Ins. Co., 930 So. 2d 643 (Fla. 3d DCA 2006)…s not a motion on the merits. Rather, it is a motion only to determine whether the plaintiff is entitled to a declaration of its rights, not to whether it is entitled to a declaration in its favor.’ ” Royal Selections, Inc. v. Fla. Dep’t of Revenue, 687 So. 2d 893, 894 (Fla. 4th DCA 1997); see also Smith v. City of Fort Myers, 898 So. 2d 1177, 1178 (Fla. 2d DCA 2005)(“In determining the sufficiency of a complaint for declaratory judgment, the question is whether the plaintiff is entitled to a declaration of r…
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Laganella v. Boca Grove Golf & Tennis Club, Inc., 690 So. 2d 705 (Fla. 4th DCA 1997)…for declaratory judgment. The trial court abused its discretion in dismissing appellant’s complaint for failure to state a cause of action to the extent that it seeks declaratory judgment. In Royal Selections, Inc. v. Florida Department of Revenue, 687 So. 2d 893 (Fla. 4th DCA 1997), we recently stated: A motion to dismiss a complaint for declaratory judgment is not a motion on the merits. Rather, it is a motion only to determine whether the plaintiff is entitled to a declaration of its rights, not to wheth…
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Legion Ins. Co. v. Moore, 846 So. 2d 1183 (Fla. 4th DCA 2003)…the dismissal of declaratory judgment actions is reviewable as a dismissal for failure to state a cause of action. Laganella v. Boca Grove Golf & Tennis Club, Inc., 690 So. 2d 705 (Fla. 4th DCA 1997); Royal Selections, Inc. v. Fla. Dep’t of Revenue, 687 So. 2d 893 (Fla. 4th DCA 1997). Similarly, in Britamco Underwriters Inc. v. Central Jersey Investments Inc., 632 So. 2d 138 (Fla. 4th DCA 1994), we held that even an abatement of a declaratory judgment action to determine insurance coverage could be reviewabl…
Previewing 3 of 8 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Gen. Accident Fire & Life Assurance Co. v. Collins, 210 So. 2d 750 (Fla. 3d DCA 1968)
- Willie LEE alias Slingshot Lee v. State, 188 So. 2d 872 (Fla. 1st DCA 1966)
- Hessen v. Metro. Dade Cnty., 293 So. 2d 128 (Fla. 3d DCA 1974)
- City OF Miami v. Fraternal Order OF Police, 559 So. 2d 627 (Fla. 3d DCA 1990)