Florida/Georgia Personal Injury & Workers Compensation

...The reassessment was based on the appraiser's belief that Scripps Howard filed a false and fraudulent return for that year. Havill maintained at trial, and again before this Court, that the reassessment was a valid correction of an erroneous tax return under section 193.073....

...s the property because the 1989 tax rolls had been certified, and Scripps Howard had paid its 1989 tangible personal property tax before the reassessment occurred. United Tel. Co. v. Colding, 408 So.2d 594, 595 (Fla. 2d DCA 1981)("We do not construe section 193.073 to allow correction of erroneous returns after the tax rolls have been certified and the taxes paid.")....

...The Counterclaim Issue Wal-Mart contends that the trial court erred by giving the Property Appraiser free reign to assess its unreturned property through its counterclaim rather than using the proper statutory procedure. We agree. The Property Appraiser's assessment of unreturned property is governed by section 193.073(1)(b), Florida Statutes (1997). That statute provides as follows: 193.073 Erroneous returns; estimate of assessment when no return filed.— * * * (1) Upon discovery that an erroneous or incomplete statement of personal property has been filed by a taxpayer or that all the property of a taxpayer has not been returne...

...Wal-Mart has received no hearing before the Value Adjustment Board. Accordingly, the trial court's judgment in favor of the Appraiser on his counterclaim is reversed. Unless and until the Property Appraiser exhausts his administrative remedies, as provided for in section 193.073(1)(b), he is precluded from pursuing additional assessments or retroactively taxing any property through a counterclaim....

...It wasn't a correction of an old assessment, it was a reassessment? A. What it was was a, basically a first-time assessment or assessment of Scripps Howard's operating property. The trial court found the reassessment was a permissible correction of an erroneous return under section 193.073, which provides: Upon discovery that an erroneous or incomplete statement of personal property has been filed by a taxpayer or that all the property of a taxpayer has not been returned for taxation, the property appraiser shall procee...

...d is unauthorized and void. United Telephone Co. of Fla. v. Colding, 408 So.2d 594, 595 (Fla. 2d DCA 1981) (holding the assessor could not revalue already assessed property to correct his earlier assessed value based mistakenly on the wrong figures; section 193.073 does not allow correction of erroneous returns "after the tax rolls have been certified and the taxes paid."), review denied, 419 So.2d 1196 (Fla....

...some other error and are a part of and encompassed by a - 36 -  real property parcel which has been duly assessed and certified, should be included in this definition if back taxes are due under Section 193.073, 193.092 or 193.155(8), F.S....

...paid, the property upon which taxes have been paid cannot again be taxed for that year even though the tax appraiser has mistakenly, inadvertently or negligently assessed the property for taxation. Though the trial court’s final judgment relied on section 193.073, rather than section 193.092, that section does not validate the attempted corrected assessment. We do not construe section 193.073 to allow correction of erroneous returns after the tax rolls have been certified and the taxes paid....