DAN SOWELL, BAY COUNTY PROPERTY APPRAISER, APPELLANT,
v.
STATE OF FLORIDA DEPARTMENT OF REVENUE IN RE THE MATTER OF CERTAIN DECISIONS OF THE 2012 BAY COUNTY VALUE ADJUSTMENT BOARD, APPELLEE

Fla. 1st DCA | 2013-10-11
No. 1D13-2799
ROBERTS and SWANSON, JJ., concur; MAKAR, J., concurs with written opinion.
122 So. 3d 996 Florida District Court of Appeal, First District (2013) Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM.

PER CURIAM.

DISMISSED.

ROBERTS and SWANSON, JJ., concur; MAKAR, J., concurs with written opinion.

MAKAR, J.,

concurs with written opinion.

The filing of a petition for mandamus, though entailing a separate filing and related expense, is available to the property appraiser to contest the Department’s position that its probable cause review is an agency investigation and not a final agency action subject to judicial review. Students for Online Voting v. Machen, 24 So.3d 1273, 1274 (Fla. 1st DCA 2009) (granting *997mandamus due to university’s “failure to perform its statutory duty to render the order.”). Whatever economic efficiency that might be gained in this case by resolving this issue now is outweighed by muddying the relatively clear doctrinal line that mandamus is the proper vehicle to advance the property appraiser’s legal position, if it chooses to do so.

Concurrence
MAKAR, J.,

MAKAR, J.,

concurs with written opinion.

The filing of a petition for mandamus, though entailing a separate filing and related expense, is available to the property appraiser to contest the Department’s position that its probable cause review is an agency investigation and not a final agency action subject to judicial review. Students for Online Voting v. Machen, 24 So. 3d 1273, 1274 (Fla. 1st DCA 2009) (granting mandamus due to university’s “failure to perform its statutory duty to render the order.”). Whatever economic efficiency that might be gained in this case by resolving this issue now is outweighed by muddying the relatively clear doctrinal line that mandamus is the proper vehicle to advance the property appraiser’s legal position, if it chooses to do so.

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  • Sowell v. State, 136 So. 3d 1285 (Fla. 1st DCA 2014)
    …6(l)(c). The Bay County Property Appraiser filed a notice of appeal within 30 days of issuance of the probable cause review. However, that appeal was dismissed by this court for lack of jurisdiction. See Sowell v. State of Florida Dept. of Revenue, 122 So. 3d 996 (Fla. 1st DCA 2013). Because DOR refused to file the probable cause review with the agency clerk, no final order had been rendered as defined by Florida Rule of Appellate Procedure P. 9.020(i), which provides that an “order is rendered when a signed…

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