Ad Valorem Property Tax

57 Florida cases classified under this topic · sorted by citation count · see the citation graph · browse and sort

• N. Am. Co. v. Green
  120 So. 2d 603· Fla.· 1959-12-02 ·cited 76×
  North American Company, a Florida subsidiary, challenged documentary stamp taxes imposed on a stock reorganization where its parent company Gore surrendered 104 shares in exchange for reissuance of 104,000 shares to Gore's stockholders. The Florida Supreme Court affirmed, holding
• Gaulden v. Kirk
  47 So. 2d 567· Fla.· 1950-07-07 ·cited 75×
  The Florida Supreme Court upheld the constitutionality of the Florida Revenue Act of 1949, a state sales tax on rentals. The court found the tax to be a valid excise tax on the privilege of engaging in business, not an unconstitutional property tax, and rejected claims that the a
• Hargrave v. Shellie McKINNEY
  413 F.2d 320· 5th Cir.· 1969-06-09 ·cited 62×
  The court should affirm the district court's decision because the equal protection claim is insubstantial and settled by precedent.
• Fla. Dep't OF Revenue v. NEW SEA Escape Cruises, Ltd.
  894 So. 2d 954· Fla.· 2005-02-17 ·cited 44×
  Florida Supreme Court resolved a conflict between district courts regarding whether cruise-to-nowhere vessels qualify for a partial sales and use tax exemption. The court held that such operations constitute foreign commerce because they venture beyond Florida's three-mile territ
• Director OF Revenue v. United States
  392 F.2d 307· 10th Cir.· 1968-04-01 ·cited 41×
  The court held that the appeal was timely because a motion for rehearing filed before final judgment, which was later considered by the court, tolls the time for appeal. It also held that the SBA's lien had priority over state tax liens.
• The Atchison v. Lennen
  640 F.2d 255· 10th Cir.· 1981-01-23 ·cited 34×
  The court held that the district court abused its discretion in denying a preliminary injunction because it failed to consider the statutory purpose and applied incorrect equitable criteria, and that irreparable harm need not be shown when a statute provides for injunctive relief
• Advisory Opinion to the Attorney General re Additional Homestead Tax Exemption
  880 So. 2d 646· Fla.· 2004-07-15 ·cited 33×
  The Florida Supreme Court considered an advisory opinion on a proposed constitutional amendment that would provide an additional $25,000 homestead exemption. The Court upheld the amendment as satisfying the single-subject requirement but struck it from the ballot because the ball
• Eagerton v. Valuations, Inc.
  698 F.2d 1115· 11th Cir.· 1983-02-22 ·cited 27×
  The court held that the district court lacked subject matter jurisdiction to hear the contract dispute under the doctrine of ancillary jurisdiction.
• Trailer Train Co. v. State Bd. OF Equalization
  697 F.2d 860· 9th Cir.· 1983-01-25 ·cited 26×
  The court held that while the 4-R Act applies and authorizes injunctions, the district court erred in determining the applicable tax rate for commercial and industrial property, requiring a remand.
• Buscaglia v. Ballester
  162 F.2d 805· 1st Cir.· 1947-07-17 ·cited 24×
  The court held that the general ad valorem property tax assessed on merchandise that had arrived in Puerto Rico, even if still in its original package and awaiting customs release, was a valid exercise of the insular government's taxing power as authorized by Congress.
• Fuchs v. Robbins
  738 So. 2d 338· Fla. 3d DCA· 1998-11-18 ·cited 20×
  The Florida District Court of Appeal reversed a lower court decision that upheld a property appraiser's assessment and declared section 192.042 unconstitutional. The court held that section 192.042, which excludes unfinished improvements from assessment on January 1, is constitut
• Lykes Bros., Inc. v. City OF Plant City
  354 So. 2d 878· Fla.· 1978-01-19 ·cited 16×
  Lykes Brothers challenged Plant City's imposition of ad valorem taxes on its meat packing plant located on city-owned land, claiming a 1964 lease agreement promised tax exoneration. The Florida Supreme Court held that while municipalities cannot unilaterally contract away taxing
• Porter W. Homer v. Conn. Gen. Life Ins. Co.
  211 So. 2d 250· Fla. 3d DCA· 1968-06-04 ·cited 15×
  Connecticut General Life Insurance Company and related entities challenged the Dade County Commission's unauthorized increase of the Fontainebleau Hotel's tax assessment after the assessment roll had been certified. The Florida appellate court affirmed that the county lacked stat
• Lewis Y. and Betty T. Ward v. Brown
  919 So. 2d 462· Fla. 1st DCA· 2005-06-17 ·cited 11×
  Lessees with 99-year renewable leases on county-owned property are equitable owners of property improvements they construct and therefore are subject to ad valorem property taxation on those improvements, even though the underlying land is immune from taxation as sovereign proper
• Davis v. MacEdonia Hous. Auth.
  641 So. 2d 131· Fla. 1st DCA· 1994-06-29 ·cited 11×
  The Bay County Property Appraiser appeals summary judgments granting Macedonia Housing Authority a charitable property tax exemption and ordering refunds of 1990 and 1991 taxes. The court reverses, finding that Macedonia lacked timely notice for the 1990 claim and that material f
• Accardo v. Brown
  63 So. 3d 798· Fla. 1st DCA· 2011-04-21 ·cited 10×
  Leasehold holders in Navarre Beach challenged ad valorem property tax assessments on both improvements and underlying land, arguing they qualified for intangible personal property tax treatment under Florida law. The court held that the leaseholders were equitable owners of both
• United States v. State OF Colo.
  627 F.2d 217· 10th Cir.· 1980-07-25 ·cited 10×
  The court held that the tax imposed by Colorado on Rockwell's use of the Rocky Flats Plant was an unconstitutional tax on property owned by the United States, violating the Supremacy Clause.
• Miller v. Publicker Indus., Inc.
  457 So. 2d 1374· Fla.· 1984-10-11 ·cited 8×
  The Florida Supreme Court held that a state tax statute limiting a gasohol tax exemption to domestic ethyl alcohol violates both the Import-Export Clause and the Commerce Clause of the U.S. Constitution. The court affirmed the trial court's judgment striking down Chapter 84-353 a
• City OF Detroit & Cnty. of Wayne v. The Murray Corp. OF Am.
  234 F.2d 380· 6th Cir.· 1956-06-16 ·cited 8×
  The court held that personal property taxes assessed against property owned by the United States Government, even when in the possession of a contractor under a partial payment clause, are invalid as violating federal immunity from state taxation.
• CSX Transp., Inc. v. Tenn. State Bd. OF Equalization
  964 F.2d 548· 6th Cir.· 1992-05-15 ·cited 6×
  The court held that the district court did not abuse its discretion in denying a preliminary injunction because the plaintiff failed to establish reasonable cause to believe a violation of 49 U.S.C. § 11503 had occurred or was likely to occur.
• Watchtower Bible & Tract Soc., Inc. v. LOS Angeles Cnty.
  181 F.2d 739· 9th Cir.· 1950-04-29 ·cited 6×
  The court held that a general ad valorem property tax imposed on religious literature for revenue purposes does not violate the First Amendment's guarantees of religious freedom and freedom of the press.
• Barnett v. Dep't OF Mgmt. Servs.
  931 So. 2d 121· Fla. 1st DCA· 2006-03-27 ·cited 4×
  The Florida District Court of Appeal affirmed that the Bay Correctional Facility property was immune from ad valorem taxation because the state, acting through the Correctional Privatization Commission, was the equitable owner despite a private finance corporation holding legal t
• ACF Indus., Inc. v. Dep't OF Revenue OF the State OF Or.
  961 F.2d 813· 9th Cir.· 1992-04-08 ·cited 4×
  The court held that Oregon's ad valorem property tax scheme, which exempted a substantial portion of non-railroad commercial and industrial property while taxing railroad property, constituted discriminatory treatment in violation of 49 U.S.C. § 11503(b)(4).
• The La. Land & Exploration Co. v. Pilot Petroleum Corp.
  900 F.2d 816· 5th Cir.· 1990-05-10 ·cited 4×
  The contract's cost-shifting provision applies to the Alabama jet fuel tax, and the tax does not violate the Import-Export Clause.
• Hunt v. Hunt
  855 So. 2d 1181· Fla. 1st DCA· 2003-10-03 ·cited 2×
  The Florida District Court of Appeal affirmed a civil contempt finding against William T. Hunt for failing to pay alimony to his former wife Linda C. Hunt from October 2001 to February 2002. The court rejected Hunt's arguments that his failure to pay was justified by obligations
• Southards v. Motel Mgmt. Co.
  610 So. 2d 524· Fla. 3d DCA· 1992-12-01 ·cited 2×
  Section 192.037, Florida Statutes (1991), is constitutional as applied to time-share developments; the statute bears a reasonable relation to the permissible legislative objective of efficient tax assessment and collection, and tax certificates issued pursuant to the statute are
• Sch. Bd. OF the Parish OF Livingston v. La. State Bd. OF Elementary & Secondary Educ.
  830 F.2d 563· 5th Cir.· 1987-10-22 ·cited 2×
  Louisiana's system of financing public education does not violate the Equal Protection Clause of the Fourteenth Amendment, as it rationally furthers legitimate state purposes.
• Miller v. The Bd. OF Pensions OF the United Presbyterian Church IN the United States OF Am.
  431 So. 2d 350· Fla. 5th DCA· 1983-05-19 ·cited 2×
  The Board of Pensions of the United Presbyterian Church challenged the constitutionality of Florida's tax exemption statute for homes for the aged, which limited exemptions to Florida-incorporated nonprofit corporations. The court held that the statute's requirement that the corp
• United States v. Commonwealth OF Puerto RICO
  478 F.2d 451· 1st Cir.· 1973-05-18 ·cited 2×
  The court held that Puerto Rico's no-fault automobile insurance premium is not a tax on personal property or a prohibited license, fee, or excise under § 514 of the Soldiers' and Sailors' Civil Relief Act, and therefore, servicemen stationed in Puerto Rico are not exempt from pay
• United States v. Cnty. OF Lawrence
  280 F.2d 462· 3d Cir.· 1960-07-01 ·cited 2×
  The court held that federal property is immune from local taxation, and the United States did not waive this immunity in this case, nor was it estopped from claiming it.
• United States v. Floy Mays
  264 F.2d 317· 10th Cir.· 1959-03-05 ·cited 2×
  The court held that the storage facilities, classified as real property under Colorado law for tax purposes, were subject to ad valorem taxation, and the resulting tax lien had priority over the federal agency's mortgage lien.
• Crapo v. Gainesville Area Chamber of Commerce, Inc.
  274 So. 3d 453· Fla. 1st DCA· 2019-05-02 ·cited 1×
  The Gainesville Area Chamber of Commerce is entitled to a charitable tax exemption because its economic development activities constitute a "charitable purpose" under section 196.012(7), Florida Statutes, which defines charitable purpose as a function or service for which public
• Dafero Invs., LLC v. Estrella De Oro, LLC
  Fla. 3d DCA· 2025-02-05
  Dafero Investments appeals a summary judgment that invalidated its tax deed to a condominium unit after finding that due process required the Clerk to search corporate records for notice. The court reversed, holding that the statutory notice procedures in Florida's tax code, supp
• Ortiz v. Kane
  M.D. Fla.· 2024-09-30
  The district court affirmed the bankruptcy court's judgment, holding that the HAS Lease was ambiguous and that the bankruptcy court's factual finding that the parties did not intend to include the disputed area in the lease was not clearly erroneous.
• Hartigan v. Hernando Cnty.
  M.D. Fla.· 2024-04-24
  The court held that a state has broad power to impose taxes, and a property owner cannot claim a constitutional right is violated by the imposition of a property tax, especially when the arguments resemble frivolous 'sovereign citizen' theories.
• Siegel v. Bettie I. Siegel
  750 So. 2d 699· Fla. 5th DCA· 2000-01-07
  David Siegel appeals a trial court's resolution of tax-related disputes arising from his marital settlement agreement with his former wife, Bettie. The court affirmed the trial court's ruling that David must convey the Taft property directly to Bettie rather than transfer stock i
• Union Carbide Corp. v. State Bd. OF TAX Comm'rs OF the State OF Ind.
  992 F.2d 119· 7th Cir.· 1993-04-27
  A federal court complaint for declaratory and injunctive relief under Section 306 of the Railroad Revitalization and Regulatory Reform Act of 1976 is governed by the doctrine of laches, not state statutes of limitations, because the relief sought is purely equitable.
• In re Members Warehouse v. City OF Winston-Salem
  991 F.2d 116· 4th Cir.· 1993-04-19
  The court held that a taxpayer's liability for ad valorem property taxes in North Carolina attaches on January 1st, the date the property is listed, regardless of when the tax rate is set or if the property is later sold or removed.
• United States v. Cnty. OF SAN Diego
  965 F.2d 691· 9th Cir.· 1992-05-19
  The court held that California's ad valorem property tax on General Atomics' possessory interest in a government-owned fusion device does not violate the supremacy clause and is permissible under California law.
• UHL v. Ness City
  590 F.2d 839· 10th Cir.· 1979-01-12
  The court held that Kansas municipal ordinances allowing termination of water service for nonpayment of mandatory trash collection fees are not authorized under Kansas law, as the state statute provides an exclusive method for collecting delinquent solid waste charges.