Florida/Georgia Personal Injury & Workers Compensation

...The back assessment sub judice is not viewed merely as "clerical" under Fla. Stat. § 192.21 (now § 197.011), F.S.A., for it is more serious than that. The types of clerical corrections under this statute are rather limited. [2] Neither is it a total escape of taxation but it is a partial one under § 193.23 (now § 193.092), F.S.A., and is within that statute's purview for "re-capture." We must keep in mind the distinction between changes and "miscalculations" by the assessor which "up" the amount previously assessed after tax roll certification, and the sit...

...in accordance with our previous holdings. [4] If there is no new judgment being exercised, and property not theretofore included is just late in being enrolled and billed, as in the circumstances here, it is a proper assessment and is payable under § 193.092 as "escaped" property....

...the tax roll speaks the truth and truly reflects tax assessments on an equal basis. Thus we have here an instance where the principal value of the property has indeed "escaped" taxation which is fairly within the contemplation of Fla. Stat. § *582 193.092, F.S.A....

...He made the same, proper assessment (the amount is not challenged) of the new motel in 1967 and it was simply left off the roll. Plaintiffs retained ownership of the motel until they sold it in 1970. *583 A balanced scale of justice as the goal of our tax statutes is reflected by the corollary of § 193.092 taxing "escaped" property, and Fla....

...Dickinson, 223 So.2d 310 (Fla. 1969). [3] See footnote 1. (This analysis thus distinguishes the author's seemingly contrary holding as a chancellor in Budd — there an increase of existing improvement assessment; here a complete omission reached for the first time under § 193.092.) [4] See footnote 1....

...was not actually used for a charitable purpose. In addition, the Property Appraiser determined that that portion of the property had been exempted erroneously in 1976 and he therefore back-assessed it for 1976 taxes on the 1977 tax roll pursuant to section 193.092, Florida Statutes....

...We deem this *133 assessment void because there was no statutory authority for the property appraiser to change his judgment after the year for which the tax roll had been certified. Thus the sixty day statute does not apply. The judgment appealed from is AFFIRMED. SHARP and COWART, JJ., concur. NOTES [1] Section 193.092, Florida Statutes (1977) provides: (1) When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such tax was not lawfully assessed or levied, and has not been...

...Therefore, it was not error for the circuit court to enter a final judgment establishing the assessed value of the property for 1985, 1986 and 1987 at $3,634,000, $3,938,000 and $3,936,000, respectively. Affirmed. RYDER, A.C.J., and THREADGILL, J., concur. NOTES [1] Section 197.142, Florida Statutes (1987). [2] Section 193.092, Florida Statutes (1987)....

...hold that the property appraiser has the authority to place a back assessment on the portion of the taxpayers' property which has escaped taxation. See Ch. 01-137, Laws of Fla. This back assessment is limited to three years' arrears, as directed by Section 193.092. Reversed and remanded for calculation of the back assessment. NOTES [1] Although the improvements escaped taxation for nine years, back assessments could only be made for three years, pursuant to Section 193.092, Florida Statutes (2001)....

...ty appraiser shall proceed as follows: * * * (b) If the property is personal property and is discovered on or after April 1, or is real property discovered at any time, the property shall be added to the assessment roll then in preparation. See also § 193.092, Fla.Stat....

...But on appeal, the Second District ruled -3- in DeFrances’s favor. The district court concluded that the back taxes were invalid because DeFrances’s property had not “escaped taxation,” a prerequisite for a Property Appraiser’s authority to assess back taxes under section 193.092(1), Florida Statutes (2013), the statute under which the Property Appraiser proceeded here. We have exercised our discretion to review the district court’s decision, which expressly affects property appraisers, a class of constitutional officers....

...As to the issues in this case, there have been no material changes to the relevant portion of our state’s back- assessment law since 1923. That law—the only law on which the Property Appraiser relies for authority to assess back taxes—is now found in section 193.092(1), Florida Statutes. Section 193.092(1), Florida Statutes (2015), appears under the title “Assessment of property for back taxes.” In pertinent part the statute reads: When it shall appear that any ad valorem tax might have been lawfully assess...

...tly the year when such property escaped taxation and such assessment shall have the same force and effect as it would have had if it had been made in the year in which the property shall have escaped taxation . . . . § 193.092(1), Fla....

...meaning different from its ordinary meaning. Recognizing that the contextual meaning of a word or phrase will not always be free from doubt, we aim to arrive at the best reading of the text. Although there are several past decisions of this Court involving section 193.092(1) and its predecessors, none of those cases explicitly sought to discern the ordinary meaning of the phrase “escaped taxation” as used in the statutory text....

...property “is either taxed or is not taxed. In the latter event only has it ‘escaped taxation.’ ” Id. at 758. 1 The Simpson Court’s analysis is compelling, and we think that it applies equally to the meaning of the phrase “escaped taxation” in section 193.092(1)....

...And a typical speaker would use the phrase “escaped taxation” to describe the former and not the latter. Only property that is not taxed has “escaped taxation.”2 1. In an opinion that we find persuasive, the Attorney General also cited Simpson to support the opinion’s conclusion that section 193.092 does not authorize back-assessments to correct for the “undervaluation of property.” The opinion answered no to the question: “May an assessor of taxes in Florida back-assess properties for years for which there were insufficient valuations of the properties assessed?” See Op....

...City of Nashua, 720 A.2d 73, 76 (N.H. 1998), the New Hampshire Supreme Court held that “underassessed property” is not “within the scope of property which escapes taxation.” Similarly, in a case decided much closer in time to the enactment of section 193.092(1), the Mississippi Supreme Court observed that the “usual, ordinary, [and] popular signification” of property that has “escaped taxation” encompasses only cases “where there never has been any actual assessment at all of such property.” Adams v....

...customary, common usage meaning of said words.” Simpson, 59 So. 2d at 756. - 11 -  Turning back to the facts of this case, we conclude that DeFrances’s property did not “escape taxation” for purposes of section 193.092(1)....

...dispute the Second District’s conclusion that “[t]he entire parcel and all the improvements were assessed and placed on the tax roll.” DeFrances, 267 So. 3d at 530. And DeFrances timely paid her taxes. Accordingly, we agree with the Second District that in these circumstances section 193.092(1) does not give the Property Appraiser authority to back-assess DeFrances’s property for 2014. B. The Property Appraiser criticizes the Second District’s interpretation of section 193.092(1)—and by extension our interpretation here—as artificially constraining the text. He asks us to draw a distinction between underassessments caused by “clerical errors” and those caused by errors in judgment. He concedes that errors in judgment are not correctable through back assessments under section 193.092(1)....

...at 580, and then to assess back taxes. In our view, as to the hotel, there had been no initial assessment—“there had been no billing at all on the improvement.” Id. at 581. We described the facts as involving “a complete omission reached for the first time under s. 193.092.” Id....

...- 14 -  It is true that one sentence of our Korash opinion says that “we have here an instance where the principal value of the property has indeed ‘escaped’ taxation which is fairly within the contemplation of” section 193.092....

...1st DCA 1978). These cursory decisions (the two longest are three paragraphs) allowed back-assessments of taxes after a property appraiser corrected clerical errors. But only one of the decisions cites section - 15 - 193.092(1), and none even mentions—much less interprets—the phrase “escaped taxation.” We do not find these decisions persuasive or helpful for resolving the question presented here....

...5 C. Justice Lawson’s dissent offers an interpretation of the statutory text that is more plausible than any interpretation developed by the Property Appraiser himself. With a focus on the beginning clauses of section 193.092(1), that dissent essentially maintains that the text itself defines “escaped taxation” to mean a situation “[w]hen it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in th...

...Lawson reasons that, since our constitution and statutory law require property to be assessed at its just value, and since that 5. Each party discusses and relies on rule 12D-8.006, which the Department of Revenue adopted to guide property appraisers’ implementation of section 193.092....

...Refinery, Inc. v. Maxwell, 183 So. 2d 567 (Fla. 4th DCA 1971) and Korash. We do not find the rule helpful to the Property Appraiser’s case, and in any event our state constitution precludes us from deferring to the department’s interpretation of section 193.092....

...- 17 - jurisdiction. The clauses that the dissent focuses on clarify that, for a back-assessment to be required, the property that “escaped taxation” must also have been liable to taxation in the first place. 7 If section 193.092(1) limits back-assessments to property that has “escaped taxation,” then we think it unlikely that the Legislature would have sought to redefine that critical phrase through such indirect means and by giving it such an unnatural meaning....

...The “general rule” is that “statutes providing for taxation are to be construed strictly 7. Given our conclusion that DeFrances’s property did not “escape taxation,” we need not resolve the question whether the Property Appraiser’s initial 2014 assessment was “lawful” for purposes of section 193.092(1)....

...person has in any year escaped assessment, been erroneously assessed, or been omitted from taxation.” Mont. Code Ann. § 15-8- 601(1)(a) (2021). Our own Legislature has the discretion to enact such a law, but we do not believe it has done so in section 193.092(1). D. Justice Polston’s dissent takes issue with the premise that the entirety of DeFrances’s property was assessed....

...acknowledged in discovery that DeFrances’s “land was valued as a whole” and that therefore “[t]here is no specific, defined area of land that escaped taxation.” We will end where we began, by focusing on the text of the statute. Section 193.092(1) mandates back assessment of “such property as may have escaped taxation.” Upon the initial assessment of DeFrances’s property in 2014, the county’s mass appraisal system treated that property as one parcel made up of one lot. 8 As the Property Appraiser has conceded, taxes were assessed on all of DeFrances’s property. Section 193.092(1) simply does not apply. 8....

...POLSTON, J., dissenting. Because of a computer error in the property appraiser’s office, 4 lots that are part of 1 overall parcel were omitted from assessment, and the property homestead exemption was misapplied. The Florida Legislature, pursuant to section 193.092(1), Florida Statutes (2013), requires the property appraiser in these circumstances to correct this mistake with back assessments for the years missed so that the property does not escape taxation....

...Accordingly, I agree with Petitioner Bill Furst (Furst) (the Property Appraiser of Sarasota County), the Property Appraiser Association, and the Florida Department of Revenue, that the partial omission should be assessed by backdating as required by the plain meaning of section 193.092(1) and our binding precedent in Korash v....

...through a hypothetical: If the property appraiser, through a clerical error, valued a 1,000-acre parcel of land as 10 acres, the majority would agree with Respondent Susan DeFrances (DeFrances) that this error could not be back-assessed through section 193.092(1) because there was some assessment of the property as a whole, albeit at the clearly wrong 10 acres....

...2015 assessed value, and (3) the 2014 assessed value. The circuit court granted Furst’s motion for summary judgment as to all 3 counts. The circuit court concluded in its Final Summary Judgment that the Property Appraiser was obligated to correct the error under section 193.092(1) and to assess the property correctly by adjusting the appropriate factors that would have otherwise allowed the property to escape taxation: - 26 -  FINAL SUMMARY JUDGMENT TH...

...back assessment, premised on the argument that, because the Property was - 28 -  assessed in 2014, the Property did not “escape taxation” as that phrase is used in §193.092(1). Count II: seeking to limit the 2015 assessed value of the Property, pursuant to the “Save our Homes Cap” (codified in Article VII, Section 4 of the Florida Constituti...

...Section 4 of the Florida Constitution and Section 193.155, Florida Statutes), to the entire property. II. Conclusions of law. A. The Property Appraiser was authorized to correct the Error pursuant to Fla. Stat. §193.092(1). B....

...to all Counts. It is therefore ADJUDGED that Plaintiff take nothing by this action and that Defendants shall go hence without day. - 30 - I agree with the trial court’s ruling. II. ANALYSIS Section 193.092(1), the relevant Florida Statute at issue, states: (1) When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such tax was not lawful...

...under the statute. As the trial court ruled, ad valorem tax might have been lawfully assessed upon the 4 lots but it was not. I agree - 32 - with Justice Lawson’s separate dissenting opinion explaining this provision of section 193.092(1)....

...This Court upheld the back assessment, concluding that “we have here an instance where the principal value of the property has indeed ‘escaped’ taxation which is fairly within the contemplation - 33 - of” section 193.092 and that “[n]either is it a total escape of taxation but it is a partial one.” Id....

...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....

...exercise of appraisal judgment to determine the - 38 -  III. CONCLUSION Because a computer error caused 4 lots to escape taxation, I would hold that the back assessment was required by the plain meaning of section 193.092(1) and our binding precedent in Korash, quash the Second District’s decision, and remand with instructions to affirm the trial court’s final summary judgment. LAWSON, J., concurs. LAWSON, J., dissenting. This case presents a straightforward statutory construction question: When, under section 193.092(1), Florida Statutes (2020), must “the officers authorized” to assess and collect “ad valorem tax” on “property in the state” assess and collect tax for a prior year “in addition to the assessment of such property for...

...Reconsideration of assessing an encumbrance or restriction, such as an easement. Fla. Admin. Code R. 12D-8.021(2). - 39 - The plain language of the statute provides the straightforward answer. In unambiguous language, section 193.092(1) states that the assessing authority must assess “back” taxes 10 “[w]hen it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such tax was not lawf...

...Florida’s Constitution commands that “[b]y general law regulations shall be prescribed which shall secure a just valuation of all property for ad valorem taxation,” art. VII, § 4, Fla. Const., with some exceptions not applicable in this case. “Just valuation” is synonymous with “fair 10. Section 193.092(1) appears under the title “Assessment of property for back taxes.” And “back taxes” describes taxes assessed and collected after the time set for the assessment by statute....

...Const. Therefore, property taxes would be levied as established by or in harmony with Florida law only if they were based upon a just value assessment using the factors set forth in section 193.011. What the law explained above means for this case is that section 193.092(1) required a back assessment in 2015 when the Sarasota County Property Appraiser discovered the 2014 erroneous valuation of a multi-million-dollar five-lot waterfront parcel at a fraction of its just value in violation of section 193.011. This is because it then “appear[ed]” that “ad valorem tax [that] might have - 41 - been lawfully assessed” pursuant to section 193.011 had not been “lawfully assessed.” § 193.092(1), Fla....

...Stat. (2020) (explaining that exemptions are not extended to nonexempt property and detailing the processes appraisers must follow to assure that the homestead exemption is not extended to nonhomestead property). In reaching its contrary conclusion, the majority essentially rewrites section 193.092(1) as follows: When it shall appear that any ad valorem tax real property might have been lawfully assessed and taxed or collected upon any property in the state, but that such property tax was not lawfully assessed ....

...t no tax is assessed or collected on the property. The majority justifies this rewrite based upon its narrow focus on, and analysis of, the phrase “escaped taxation,” which appears after the operative language of the statute discussed above. § 193.092(1), Fla....

...that any ad valorem tax might have been lawfully assessed or collected upon any property in the State of Florida, but that such tax was not lawfully assessed or levied.” Ch. 9180, § 1. This language is materially identical to the operative language in the current version of section 193.092(1)....

...3d 1070, 1078 (Fla. 2020) (quoting Joseph Story, Commentaries on the Constitution of the United States157-58 (1833), quoted in Scalia & Garner, Reading Law at 69). Adherence to these principles of textual analysis compels the conclusion that section 193.092(1) requires back assessment under the circumstances of this case....

...The plaintiff failed to exhaust its administrative remedies with respect to said assessments. Monroe County v. Gustinger, Fla.App. 1973, 285 So,2d 431. Moreover, in the circumstances involved the questioned assessments made in 1973 were as directed in the applicable statute. Section 193.092, Fla.Stat., F.S.A....

KELLY, Judge. Susan K. DeFrances appeals from a final judgment in favor of the Department of Revenue and the Sarasota County Property Appraiser and Tax Collector finding that her property is subject to assessment for back taxes for the year 2014. Section 193.092, Florida Statutes (2013), authorizes the assessment of property for back taxes where the property has escaped taxation....

...taxes, the 2014 revised assessed value, and the 2015 assessed value. Ultimately, the trial court ruled against her on all counts. In this appeal, we are asked to review only the trial court's judgment as to the count challenging the 2014 back taxes. Section 193.092 governs the assessment of property for back taxes. Ms. DeFrances's complaint sought a declaration that the assessment of back taxes against her was not authorized by section 193.092(1), which requires property appraisers to assess back taxes, for up to three years, on property that should have been taxed but was not. 2 "Only property which has 'escaped taxation' may be back-taxed under [ section 193.092(1) ]." Okeelanta Sugar Refinery, Inc....

...t under rule 12D-8.021, the resulting back taxes may be assessed. We disagree. Rule 12D-8.021 sets forth the procedure for the correction of errors by property appraisers, it does not address the circumstances under which back taxes may be assessed. Section 193.092 governs when back taxes may be assessed, and it authorizes back taxes when property has "escaped taxation," not when it has simply been mistakenly undervalued....

...paid); United Tel. Co. of Fla. v. Colding , 408 So.2d 594 , 595 (Fla. 2d DCA 1981) (distinguishing between property that has escaped taxation versus property that has been taxed but was erroneously valued); Okeelanta , 183 So.2d at 568 (noting that section 193.092 is not a basis for the correction of tax rolls that have been accepted and certified by the property appraiser)....

...DeFrances's property was skipped-it is an increase in amount of the valuation of the total property. The appellees' argument relies in part on a sentence in Korash that states, "we have here an instance where the principal value of the property has indeed 'escaped' taxation which is fairly within the contemplation of [ section 193.092 ]." Id....

...because it really had not escaped consideration. We do not see this result as inconsistent with our view. Korash , 263 So.2d at 581 . The principle that a partial escape from taxation that is the result of a correctable *530 error is encompassed by section 193.092(1) is reflected in rule 12D-8.006(1) which specifies that "[i]mprovements, changes, or additions which were not taxed because of a clerical or some other error and are a part of and encompassed by a real property parcel which has been...

...Due to an error by the property appraiser, that additional square footage was not included in the calculation of the value of the property for nine years. Id. When the property appraiser discovered the error, it placed a back assessment on the property and sought back taxes for three of the nine years pursuant to section 193.092....

...e up of a single lot. Other factors that the new system used to calculate value were not entered into the system resulting in the reduced value. The new system also applied Ms. DeFrances's homestead exemption to the entire parcel. In pertinent part, section 193.092(1) states: When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such tax was not lawfully assessed or levied, and has not been collected for any year with...

KELLY, Judge. Susan K. DeFrances appeals from a final judgment in favor of the Department of Revenue and the Sarasota County Property Appraiser and Tax Collector finding that her property is subject to assessment for back taxes for the year 2014. Section 193.092, Florida Statutes (2013), authorizes the assessment of property for back taxes where the property has escaped taxation....

...taxes, the 2014 revised assessed value, and the 2015 assessed value. Ultimately, the trial court ruled against her on all counts. In this appeal, we are asked to review only the trial court's judgment as to the count challenging the 2014 back taxes. Section 193.092 governs the assessment of property for back taxes. Ms. DeFrances's complaint sought a declaration that the assessment of back taxes against her was not authorized by section 193.092(1), which requires property appraisers to assess back taxes, for up to three years, on property that should have been taxed but was not. 2 "Only property which has 'escaped taxation' may be back-taxed under [ section 193.092(1) ]." Okeelanta Sugar Refinery, Inc....

...t under rule 12D-8.021, the resulting back taxes may be assessed. We disagree. Rule 12D-8.021 sets forth the procedure for the correction of errors by property appraisers, it does not address the circumstances under which back taxes may be assessed. Section 193.092 governs when back taxes may be assessed, and it authorizes back taxes when property has "escaped taxation," not when it has simply been mistakenly undervalued....

...paid); United Tel. Co. of Fla. v. Colding , 408 So.2d 594 , 595 (Fla. 2d DCA 1981) (distinguishing between property that has escaped taxation versus property that has been taxed but was erroneously valued); Okeelanta , 183 So.2d at 568 (noting that section 193.092 is not a basis for the correction of tax rolls that have been accepted and certified by the property appraiser)....

...DeFrances's property was skipped-it is an increase in amount of the valuation of the total property. The appellees' argument relies in part on a sentence in Korash that states, "we have here an instance where the principal value of the property has indeed 'escaped' taxation which is fairly within the contemplation of [ section 193.092 ]." Id....

...because it really had not escaped consideration. We do not see this result as inconsistent with our view. Korash , 263 So.2d at 581 . The principle that a partial escape from taxation that is the result of a correctable *530 error is encompassed by section 193.092(1) is reflected in rule 12D-8.006(1) which specifies that "[i]mprovements, changes, or additions which were not taxed because of a clerical or some other error and are a part of and encompassed by a real property parcel which has been...

...Due to an error by the property appraiser, that additional square footage was not included in the calculation of the value of the property for nine years. Id. When the property appraiser discovered the error, it placed a back assessment on the property and sought back taxes for three of the nine years pursuant to section 193.092....

...e up of a single lot. Other factors that the new system used to calculate value were not entered into the system resulting in the reduced value. The new system also applied Ms. DeFrances's homestead exemption to the entire parcel. In pertinent part, section 193.092(1) states: When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such tax was not lawfully assessed or levied, and has not been collected for any year with...

...Susan K. DeFrances appeals from a final judgment in favor of the Department of Revenue and the Sarasota County Property Appraiser and Tax Collector finding that her property is subject to assessment for back taxes for the year 2014. Section 193.092, Florida Statutes (2013), authorizes the assessment of property for back taxes where the property has escaped taxation....

...the 2014 back taxes, the 2014 revised assessed value, and the 2015 assessed value. Ultimately, the trial court ruled against her on all counts. In this appeal, we are asked to review only the trial court's judgment as to the count challenging the 2014 back taxes. Section 193.092 governs the assessment of property for back taxes. Ms. DeFrances's complaint sought a declaration that the assessment of back taxes against her was not authorized by section 193.092(1), which requires property appraisers to assess back taxes, for up to three years, on property that should have been taxed but was not.2 "Only property which has 'escaped taxation' may be back-taxed under 2In pertinent part, section 193.092(1) states: When it shall appear that any ad valorem tax might have been lawfully assessed or collected upon any property in the state, but that such tax was not lawfully assessed or levied, and has not been colle...

...aping taxation shall be subject to such taxation to be assessed in whomsoever's hands or possession the same may be found, except that property acquired by a bona fide purchaser who -3- [section 193.092(1)]." Okeelanta Sugar Refinery, Inc....

...nder rule 12D-8.021, the resulting back taxes may be assessed. We disagree. Rule 12D-8.021 sets forth the procedure for the correction of errors by property appraisers, it does not address the circumstances under which back taxes may be assessed. Section 193.092 governs when back taxes may be assessed, and it authorizes back taxes when property has "escaped taxation," not when it has simply been mistakenly undervalued....

...taxes are levied and paid); United Tel. Co. of Fla. v. Colding, 408 So. 2d 594, 595 (Fla. 2d DCA 1981) (distinguishing between property that has escaped taxation versus property that has been taxed but was erroneously valued); Okeelanta, 263 So. 2d at 568 (noting that section 193.092 is not a basis for the correction of tax rolls that have been accepted and certified by the property appraiser). The appellees argue that Korash v....

...total property. The appellees' argument relies in part on a sentence in Korash that states, "we have here an instance where the principal value of the property has indeed 'escaped' taxation which is fairly within the contemplation of [section 193.092]." Id....

...because it really had not escaped consideration. We do not see this result as inconsistent with our view. Korash, 263 So. 2d at 581. The principle that a partial escape from taxation that is the result of a correctable error is encompassed by section 193.092(1) is reflected in rule 12D-8.006(1) which specifies that "[i]mprovements, changes, or additions which were not taxed because of a clerical or some other error and are a part of and encompassed by a real property parcel which has b...

...Due to an error by the property appraiser, that additional square footage was not included in the calculation of the value of the property for nine years. Id. When the property appraiser discovered the error, it placed a back assessment on the property and sought back taxes for three of the nine years pursuant to section 193.092....

...That board had adjourned for 1987 prior to the time the property appraiser noticed his error in having failed to assess the accreted property sooner. We disagree with the property appraiser’s argument that under Florida Administrative Code, rule 12D-12.042, which implements section 193.092, Florida Statutes (1987), no such approval is necessary when that board is not in session....

...We find no merit in the taxpayer’s additional arguments that the property appraiser had no authority to make the back assessment because (a) that assessment improperly reflected a change in judgment as to the size, and therefore the value, of the property and (b) a back assessment is no longer permitted because section 193.092 permits such assessments only for the “3 years next preceding the year in which it is ascertained that such tax has not been assessed” and that ascertainment should be deemed to have been made more than three years prior to 1987 when the property appraiser’s aerial maps and photos had shown his omitted assessment of the accreted property. As to (a), there was no change in judgment because no judgment had been exercised in the first instance. As to (b), section 193.092 begins the back assessment period at the time the property appraiser ascertained the error, not at the time he was on notice of it....

...d the assessed property and increased the taxes for which appellant would be liable for 1975 and 1976, and levied a fifteen percent penalty. The certificates for correction stated that they were directed to appellant pursuant to sections 193.072 and 193.092, Florida Statutes (1977)....

...lant on the returns which had been accepted. He stated that he incorrectly based his assessment on the net taxable value listed on appellant’s returns, rather than the net operating personal property valuation which was also listed on the returns. Section 193.092, relied upon by the property appraiser, is not a basis for the correction of the tax returns as accepted and certified by him....

...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....

...Second, the record on appeal is inadequate to make such a determination. We are not informed who the leaseholders are or of what the leaseholds consist. Petitioners also urge that we determine whether the appraiser may “back-assess” taxes on the leaseholds in view of the three-year limitation contained in section 193.092....

...ndictment charging Jenkins, Property Appraiser for Suwannee County, with official misconduct pursuant to Section 839.-25(l)(a), Florida Statutes, for failing to assess back taxes on various parcels of property in contravention of the duty imposed by Section 193.092, Florida Statutes, and Rule 12D-8.06, Florida Administrative Code....