CopyCited 3 times | Published | Florida 4th District Court of Appeal
...Third, the court took judicial notice that the Legislature enacted the TRIM (Truth in Millage) bill after appellant filed his suit, [4] *559 and stated that "to the maximum extent possible" it would incorporate the provisions of the statutes in its judgment. The crucial part of the bill, for our purposes, was codified as section 193.1145, Florida Statutes (Supp....
...intiff, shall be included in the interim roll at their 1980 values. Paragraph nine directed the County Revenue Collection Division to mail to each taxpayer the notices required by law and proceed to collect taxes upon the interim roll as required by Section 193.1145 and Chapter 197, F.S., as amended....
...Had the judgment stopped there, it would have been, in our opinion, just what the doctor ordered. Instead, it went on to provide in paragraph ten: At such time as the Revenue Collection Division receives a proper certified Final Roll for 1980, and the Property Appraiser has calculated taxes as provided in Section 193.1145(8)(a), F.S....
...supplementally billed and refunded, and the Revenue Collection Division shall provide this Court with information concerning the costs of making such further adjustments, collections and refunds. At that time, this Court will determine, pursuant to Section 193.1145(8)(d), F.S., whether the interests of justice require subsequent billing, and if not, whether the interim assessments shall be the final 1980 assessments. As paragraph ten reflects, section 193.1145(8)(d), Florida Statutes (Supp....
...s that the court has a duty, if reasonably possible, to construe a statute so as not to conflict with the Florida Constitution. State v. Gale Distributors, Inc.,
349 So.2d 150 (Fla. 1977). We intend to follow that principle. In doing so, we construe section
193.1145(8)(d) to mean that reconciliation between the interim and final rolls or preparation of a final roll can be eliminated only if the interim roll is based on just valuation....
...In June of 1981, however, although the Walton County valuations on the interim roll were admittedly at seventy-seven percent of just value, the Property Appraiser asked the circuit court to confirm the disapproved interim roll as final, which the court did, relying upon the *561 authority granted by section 193.1145(8)(d)....
...ous month. Four days later the Property Appraiser, not recognizing what we now perceive to be the constitutional problem, filed a Motion to Determine Tax Roll Procedures, which said: WILLIAM MARKHAM, as Broward County Property Appraiser, pursuant to Section 193.1145(8)(d), Florida Statutes, prays that this Honorable Court hold a hearing on short notice to determine whether the implementation and administration of a reconciliation between the interim and final rolls is or is not in the best inter...
...Based on these findings, the trial court vacated the stay upon the following conditions: a. That the Property Appraiser submit his assessment roll for 1981 to the executive director of the Department of Revenue prior to August 1, 1981; and b. That the County not receive interest on delinquent taxes as provided by § 193.1145(10)(a), nor shall the County receive any penalties or costs as required pursuant to § 197.062(3), upon any taxes which were paid prior to thirty (30) days from the Order dated June 5, 1981, as long as the following requirements are met....
...ragraph ten of the final judgment rendered on July 22, 1980. The subject matter of that post-judgment order, and the appeal therefrom, raised the single issue whether the trial court erred in confirming the interim roll as the final roll pursuant to section 193.1145(8)(d)....
...or the order on the motion ever addressed the subject matter of the conditions imposed in paragraph b. Paragraph b raised the following issues: 1. When was the delinquent provisional taxpayer first liable for interest on provisional taxes imposed by section 193.1145(10)(a), Florida Statutes (Supp....
...We feel it is unnecessary to involve ourselves in construction of the rule and elect to respond to the heart of the County's motion; namely, its third argument, which is that the trial court incorrectly decided the merits of the two issues. Paragraph b refers to two statutes. The first, section 193.1145(10)(a), Florida Statutes (Supp....
...detriment of the taxpayer, was bound by the statute. [14] Accordingly, we grant the motion for review and quash that part of the order which dispenses with interest on delinquent provisional taxes. Turning to the second issue, the first sentence of section 193.1145(10)(a), quoted earlier, governs our decision upon the question as to when the lower interest provided by that section ends and section 197.062(3) takes over. The condition imposed by the trial court which is involved in the second issue was not appropriate if the court was going to do away with reconciliation. In such instance, sections 193.1145(8)(d) and 197.0125, Florida Statutes (Supp. 1980), [15] would have applied, not section 193.1145(10)(a)....
...court ordered. The June 5th date would have triggered immediately the provisions of chapter 197. But, because the trial court should have ordered reconciliation and failed to do so, the delinquent taxpayers should not lose that "grace" period which section 193.1145(10)(a) provides....
...Johnston,
422 So.2d 935 (Fla. 5th DCA 1982), petition for review filed, No. 63,013 (Fla. Dec. 27, 1982). That decision does not mention our opinion in this case because of the proximity in dates of issuance; and we respectfully disagree with its following analysis of section
193.1145(8)(d): But in drafting section
193.1145, the Legislature recognized the reality that many counties would take some time and special help in getting up to one hundred percent assessment, and it made provisions for that....
...heriff, Human Services and the Courts" because the county's contingency fund for the fiscal year was down to approximately $50,000 from $1,200,000, we find that to be a self-imposed disruption not required by the legislature in the implementation of section 193.1145. A close reading of section 193.1145(1) not only establishes the legislature's recognition of the constitutional requirement of just valuation and the necessity of meeting that requirement, but also its recognition that the reconciliation could be effected in the next fiscal year. It provides in part: 193.1145 Interim assessment rolls....
...by the TRIM bill, as were the administrative and judicial remedies available to both. We are very concerned about the manner in which the property appraiser's post-judgment motion was pled and considered. The motion, having been expressly based upon section 193.1145(8)(d), should have been given short shrift because of the constitutional problem of just valuation discussed fully in Part II hereinbelow....
...evenue upon the constitutional point prior to and at the hearing on the motion. As a result, the entire situation imposed upon the trial court an unfocused picture of self-imposed emergency, notwithstanding the orderly implementation contemplated by section 193.1145(1)....
...g, unilateral affidavits. Our final observations of the trial court's order are that its remaining concerns, while genuine, would not support the exercise of its inherent authority to dispense with reconciliation; [4] and that it expressly relied on section 193.1145....
...just valuation. Because neither article was involved in our analysis, the Department's concern should be dissipated. Accordingly, we deny all motions and conclude that this matter be returned to the trial court for reconciliation in compliance with section 193.1145, Florida Statutes (Supp....
...Property Tax Containment C. Assessment Review D. Enhanced State Review of Assessment Rolls E. Interim Rolls; Averting Fiscal Chaos in the Roll Disapproving Process F. Revised Procedures for Assessment Roll Litigation G. Equalization of Education Funding [5] Section 193.1145, Florida Statutes (Supp....
...Taxpayers who were relatively underassessed on the interim tax roll will receive supplemental bills; those who were relatively overassessed will receive refunds. Reconciliation can be waived by the circuit court if it is determined not to be in the best interest of the public. [6] Section 193.1145(8)(d), Florida Statutes (Supp....
...." Section
196.031(3)(e), Florida Statutes (Supp. 1980), which implements the exemption, recites that the increase is applicable to five-year residents but shall not apply until the roll receives the approval of the Executive Director of the Department of Revenue pursuant to section
193.114....
...o comply with the constitution, nothing less. If a roll meets the constitutional requirements, we have to believe judicial approval will give efficacy to Legislative intent. Second, our conclusion finds support in two other statutes enacted in 1980. Section 193.114(7), Florida Statutes (Supp....
...Personal property taxes shall bear interest at 18 percent per year from April 1 until paid or barred under chapter 95. [13] Although no testimony was taken at the hearing before the trial court, the Director of the Revenue Collection Division represented without objection that the notice required by section 193.1145(10)(a) had been sent....
