ARMADA KEY WEST LIMITED PARTNERSHIP, APPELLANT,
v.
ERVIN HIGGS, MONROE CO. PROP. APPRAISER, ET AL., APPELLEES
ARMADA KEY WEST LIMITED PARTNERSHIP, APPELLANT,
ERVIN HIGGS, MONROE CO. PROP. APPRAISER, ET AL., APPELLEES
891 So. 2d 617
Florida District Court of Appeal, Third District (2005)
Positive Treatment
Cited by 4 cases
Opinion of the Court
PER CURIAM.
Affirmed. See Ward v. Brown, — So. 2d -, 2004 WL 2360129 (Fla. Case No. SC03-783, opinion filed, October 21, 2004).
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Ervin Higgs v. Armada KEY W. Ltd. P'ship, 903 So. 2d 303 (Fla. 3d DCA 2005)…added). The parties do not dispute the action contesting the 2002 assessment was not timely filed. This court’s decision affirming dismissal of that action as untimely precludes any argument on this point. Armada Key West Ltd. Partnership v. Higgs, 891 So. 2d 617 (Fla. 3d DCA 2005). Consequently, ad valorem taxes for 2002 became due on November 1, 2002, and because not paid in full, became delinquent on April 1, 2003, thereby depriving the court below of [*306] jurisdiction to entertain the 2001 assessment c…
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