Florida Statute 68.01 - Full Text and Legal Analysis

The 2025 Florida Statutes

Title VI
CIVIL PRACTICE AND PROCEDURE

Chapter 68
MISCELLANEOUS PROCEEDINGS

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68.01 Declaring tax assessment invalid.—When an assessment is made against any person, body politic or corporate and payment is refused on an allegation of illegality of the assessment, the person, body corporate or politic may file an action in chancery setting forth the alleged illegality. The court has jurisdiction to decide the matter and if the assessment is illegal, shall declare the assessment not lawfully made.

History.—s. 4, ch. 151, 1848; RS 1542; GS 2006; RGS 3274; CGL 5082; s. 22, ch. 67-254.

Note.—Former s. 69.01.

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Amendments to 68.01

Annotations, Discussions, Cases:

Cases Citing Statute 68.01

Total Results: 5 | Sort by: Relevance | Newest First

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Dep't of Revenue v. Univ. Square, Inc., 336 So. 2d 371 (Fla. 1st DCA 1976).

Cited 7 times | Published | Florida 1st District Court of Appeal

...riginal jurisdiction in all cases involving legality of any tax assessment. Under Section 26.012, Florida Statutes, circuit courts have exclusive original jurisdiction in all cases in equity and in all cases involving legality of any tax assessment. Section 68.01, Florida Statutes, provides that when an assessment is made against a corporation and payment is refused because it is alleged that the assessment is illegal, the corporation may file an action in equity setting forth the alleged illegality, and the court has jurisdiction to decide the issue....

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Browning v. Angelfish Swim Sch., Inc., 1 So. 3d 355 (Fla. 3d DCA 2009).

Cited 6 times | Published | Florida 3rd District Court of Appeal | 2009 Fla. App. LEXIS 553, 2009 WL 187694

...ted States Constitution. [2] Although the references to Chapter 68 of the Florida Statutes ("Miscellaneous Proceedings"), appear in two separate prayers for relief, the plaintiffs more likely intended to refer to Chapter 86, "Declaratory Judgments." Section 68.01, Florida Statutes (2000), captioned "Declaring tax assessment invalid," would not appear to apply to any charge, fee, fine, or penaltyonly to a tax assessment....

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T & G Con., Inc. v. Pro-Tech Cond. & Heat. Ser., Inc., 834 So. 2d 258 (Fla. 5th DCA 2002).

Cited 1 times | Published | Florida 5th District Court of Appeal

Restatement of the Law (Third), Suretyship and Guaranty § 68(1) (1996). Subsection (2) addresses the situation

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Walmart, Inc. v. Jean King (11th Cir. 2025).

Published | Court of Appeals for the Eleventh Circuit

Argued: May 16, 2025

solely adjudicatory role. See 28 C.F.R. § 68.1. ALJs may not investigate or initiate hearings

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Printing House, Inc. v. State, Dep't of Revenue, 614 So. 2d 1119 (Fla. Dist. Ct. App. 1992).

Published | District Court of Appeal of Florida | 1992 Fla. App. LEXIS 13597, 1992 WL 389020

made the subject of equity jurisdiction by section 68.01, Florida Statutes, and therefore a statutory

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