RICHARD AND PATRICIA LEE, APPELLANTS,
v.
BERT HARTSFIELD AS LEON COUNTY PROPERTY APPRAISER; JOHN F. CHAFIN AS TAX COLLECTOR LEON COUNTY; AND JIM ZINGALE, AS EXECUTIVE DIRECTOR OF THE FLORIDA DEPARTMENT OF REVENUE, APPELLEES
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The court affirmed that a challenge to a property assessment, regardless of how framed, must comply with the 60-day non-claim statute under section 194.171(2), Florida Statutes, and the trial court properly lacked subject matter jurisdiction over the Lees' declaratory and injunctive relief action.
A taxpayer's challenge to a property assessment, regardless of how the complaint is couched, is governed by the 60-day non-claim statute in section 194.171(2), Florida Statutes, and must be filed within 60 days from the date the assessment roll is certified for collection.
[1] A taxpayer's challenge to a property assessment is governed by the 60-day non-claim statute in section 194.171(2), Florida Statutes, regardless of whether the action is f…
Previewing 1 of 1 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“regardless of how the complaint is couched, when a taxpayer is challenging the assessment on grounds that it was 'unjust, capricious, arbitrary and illegal,' the action is cognizable only under the strictures of section 194.171”
The court explained that the form of the complaint does not change the nature of the claim or the applicable statute of limitations.
Richard and Patricia Lee challenged the Leon County Property Appraiser's assessment of their property by filing an action for declaratory and injuncti…
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PER CURIAM.
Richard and Patricia Lee appeal a final summary judgment in which the trial court ruled that, pursuant to section 194.171(2), Florida Statutes (1999), it lacked subject matter jurisdiction over the Lees’ action for declaratory and injunctive relief challenging the authority of the Leon County Property Appraiser to correct the assessment of their property.
We agree with the trial court that the fundamental nature of the appellant’s lawsuit is a challenge of an assessment and, thus, it is governed by the sixty day non-claim statute. See § 194.171(2), Fla. Stat. (1999).
As the court explained in Department of Revenue v. Stafford, 646 So. 2d 803, 805 (Fla. 4th DCA 1994), regardless of how the complaint is couched, when a taxpayer is challenging the assessment on grounds that it was “unjust, capricious, arbitrary and illegal,” the action is cognizable only under the strictures of section 194.171, which allows a suit to be filed only within 60 days from the date the assessment roll is certified for collection. See also Markham v. Neptune Hollywood Beach Club, 527 So. 2d 814 (Fla.1988)(holding the 60-day claim period applicable to a constitutional challenge of an assessment and of the statute authorizing the assessment); State, Dept. of Revenue v. Gerald Sohn, P.A., 654 So. 2d 249, 250(Fla. 1st DCA 1995)(citing Stafford with approval); Nikolits v. Delaney, 719 So. 2d 348 (Fla. 4th DCA 1998)(holding claim that an assessment is made in violation of section 193.155 is an action to contest an assessment and is governed by section 194.171(2)).
Accordingly, we affirm.
KAHN, VAN NORTWICK and BROWNING, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- Markham v. Neptune Hollywood Beach Club, 527 So. 2d 814 (Fla. 1988)
- State v. The Honorable Leonard L. Stafford, 646 So. 2d 803 (Fla. 4th DCA 1994)
- State v. Gerald Sohn, P.A., 654 So. 2d 249 (Fla. 1st DCA 1995)
- Nikolits v. Delaney, 719 So. 2d 348 (Fla. 4th DCA 1998)
- Letarius Mathis v. State, 719 So. 2d 348 (Fla. 5th DCA 1998)