CopyCited 16 times | Published | Florida 4th District Court of Appeal | 1991 WL 11664
...Cook,
481 So.2d 929 (Fla. 4th DCA 1985). Section
194.171, Florida Statutes provides in part: (emphasis added) (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested *1309 is certified for collection under s.
193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the property appraisal adjustment board......
...s after the tax rolls were certified. [1] In this case, the tax rolls were extended and certified prior to completion of board hearings, as permitted by section
197.323(1). The property appraiser then recertified the entire tax rolls as set forth in section
193.122(3)....
...perty appraiser is the correct date to use as starting the running of the sixty day filing period. Petitioner responds that the second certification of the tax roll by the property appraiser has no effect on the running of the time in which to file. Section 193.122 provides in part as follows: (emphasis added) (1) The property appraisal adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s....
...the essential requirements of law. Respondent also claims that the property appraiser was not entitled to a summary judgment because of respondent's constitutional challenge on due process grounds. Respondent contends that the notice requirements of section 193.122(2), Florida Statutes, do not comport with the standard set forth by the United States Supreme Court in Tulsa Professional Collection Services, Inc....
...Furthermore, while the Pope court recognized that the requirement of actual notice in probate and bankruptcy proceedings, where a limited number of persons are involved, is not so burdensome or impracticable as to warrant reliance on publication notice alone, such is not the case with ad valorem tax assessments. Furthermore, section 193.122(2), Florida Statutes provides a means whereby a taxpayer can receive actual notice of the date of certification....
CopyCited 12 times | Published | Supreme Court of Florida | 2004 WL 2360129
...Section
194.171, Florida Statutes, entitled "Circuit court to have original jurisdiction in tax cases," states in pertinent part: No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s.
193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under s....
...See Markham,
527 So.2d at 815. On the other hand, petitioners rely upon Florida Administrative Code Rule 12D-8.021 which provides in pertinent part: (2) For every change made to an assessment roll subsequent to certification of that roll to the tax collector pursuant to section
193.122, Florida Statutes, the property appraiser shall complete a Form DR-409, Certificate of Correction of the Tax Roll....
CopyCited 12 times | Published | Florida 1st District Court of Appeal | 1994 WL 47118
...Appellant filed a complaint in circuit court to challenge the property appraisal on January 2, 1991. Appellant alleged that neither appellee nor any of his agents publicly displayed a notice of the date of certification and extension of the tax roll for 1990 in the Office of the Property Appraiser as required by section 193.122(2), Florida Statutes, until sometime in 1991....
...The trial court granted summary judgment. Sections
194.171(2) and (6), Florida Statutes, state in pertinent part: (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s.
193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll......
...question where appellant waited more than 60 days after certification of the tax roll. Section
194.171(2), however, states that no action shall be brought "after 60 days from the date the assessment being contested is certified for collection under s.
193.122(2)." Section
193.122(2) provides as follows: [U]pon satisfying himself that all property is properly taxed, the property appraiser shall certify the tax rolls and shall within 1 week thereafter publish notice of the date and fact of extension and certification in a periodical meeting the requirements of s.
50.011 and publicly display a notice of the date of certification in the office of the property appraiser. §
193.122(2), Fla....
...ue and making available revenues that are not disputed. Bystrom v. Diaz,
514 So.2d 1072, 1074 (Fla. 1987). We cannot, however, ignore the plain language that the 60-day period begins to run from the certification of the tax roll for collection under section
193.122(2). In drafting section
193.122(2), the Legislature went to considerable lengths to ensure, as far as practical, that taxpayers would receive prompt notice of the certification of the tax roll....
...The Legislature stopped short of requiring actual notice to all taxpayers as such a requirement would have been impractical and unduly burdensome. See Markham v. Moriarty,
575 So.2d 1307, 1310 (Fla. 4th DCA 1991) (holds that the notice requirements of section
193.122(2) satisfy the requirements of due process). Appellee's interpretation of the jurisdictional time limit would make gratuitous the notice provision of section
193.122(2) which says that the property appraiser shall provide notice at the time and in the manner specified....
...had run and, therefore, the trial court erred in granting summary judgment. We do, however, certify the following question to be one of great public importance: WHETHER THE FAILURE TO STRICTLY COMPLY WITH THE STATUTORY NOTICE PROVISIONS CONTAINED IN SECTION
193.122(2), FLORIDA STATUTES (1989), TOLLS THE RUNNING OF THE 60-DAY PERIOD CONTAINED IN SECTION
194.171(2), FLORIDA STATUTES (1989)....
CopyCited 10 times | Published | Florida 4th District Court of Appeal | 1992 WL 379900
...440,
116 L.Ed.2d 458 (1991), the relevant facts of which were virtually identical to the undisputed relevant facts in this case. On October 16, 1991, petitioner, as property appraiser of Palm Beach County, initially certified the tax rolls pursuant to section
193.122(2), Florida Statutes....
...respondent) had pending before the Value Adjustment Board his petition for reduction of the assessment. On March 6, 1992, that board rendered its decision, on Mr. Cowan's petition, denying the requested adjustment. On March 13, 1992, as required by section 193.122(3), Florida Statutes, petitioner recertified the tax rolls to reflect the changes made by the Value Adjustment Board on March 6, 1992....
..., but within sixty days of the date upon which petitioner recertified the tax rolls. In Markham v. Moriarty , the identical issue was involved, i.e., whether the sixty day filing period commences to run at the time of the initial certification under section 193.122(2), as petitioner contends, or whether it commences to run at the time of the recertification under section 193.122(3), as the respondent taxpayer contends and as the respondent judge apparently held....
...after the board rendered its decision on his petition. [2] In order to remove any doubt, we hold that the sixty day filing period contained in section
194.171(2), Florida Statutes commences on the date of the initial certification of the rolls under section
193.122(2) for all taxpayers who either did not file a petition with the Value Adjustment Board, or filed a petition that had received final action of the board prior to that time, and as to those taxpayers who had filed a petition before the board upon which no final action had been taken by that time, the sixty day filing period commences to run from the date the board renders its decision on such taxpayer's petition. [3] The recertification of the rolls under section
193.122(3) has no bearing on the time limits of section
194.171(2)....
...f the Value Adjustment Board hearings), we think it clear under the legislative scheme that reference to the "extension of the roll under section 197.23" contemplates the same time frame as the extension and certification of the rolls referred to in section 193.122(2), Florida Statutes....
...im because, at the time of recertification on March 13, 1992, the board had already acted on his petition, an argument which assumes, contrary to our holding here, that the sixty day statutory period commences with the recertification required under section 193.122(3)....
CopyCited 9 times | Published | Florida 4th District Court of Appeal
...property since it had elected to proceed to arbitration under Section 194.033, F.S. 1969, F.S.A., and therefore its property was not "certified" at the time the assessment roll itself was certified. The only support appellee has for this argument is Section 193.122(1), F.S. 1970, F.S.A., which became effective January 1, 1971, and applied to the 1971 tax roll. Even if that provision had applied to the 1970 *229 tax roll, however, it would not have helped appellee. Section 193.122(1), F.S. 1970, F.S.A., refers to certification by the Board of Tax Adjustment, and allows for excepting property then before boards of arbitration. However, the certification by the tax assessor, as provided in Section 193.122(2), is the event which commences the running of the sixty-day limitation, [2] and there is nothing in this subsection to suggest that property before boards of arbitration is excluded from the roll as certified by the tax assessor....
...No assessment shall be held invalid unless suit is instituted within sixty days from the time the assessment roll is certified as provided in § 193.381. [2] There appears to be a clerical error in Section 194.151, as it appears in the 1970 supplement to Florida Statutes, 1969. It refers to Section 193.122(1), whereas the Session Law (Section 30, Chap. 70-243) makes reference to Section 193.122(2).
CopyCited 8 times | Published | Florida 5th District Court of Appeal
...Such other factors as may from time to time become applicable." [3] Sec.
194.171(2) Fla. Stat. (Supp. 1972): "No action shall be brought to contest a tax assessment after sixty days from the date the assessment roll is certified for collection under §
193.122(2)."
CopyCited 7 times | Published | Florida 3rd District Court of Appeal
...There was no basis to apply an estoppel against the defendants. Fourth. Section
194.171(2) Florida Statutes (1973) states that no action shall be brought to contest a tax assessment after 60 days from the date the assessment roll is certified for collection under section
193.122(2), which provides for certification of the assessment roll by the tax assessor after revisions thereof to implement any changes in the roll resulting from action of the Board of Tax Adjustment....
CopyCited 6 times | Published | Florida 2nd District Court of Appeal
...and requirements governing judicial review are the same in either case. Section
194.171(2) provides: "No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s.
193.122(2)." It is undisputed that the assessment involved here was certified for collection on November 12, 1980. Section
193.122(1), Florida Statutes (1979) requires that this certification be performed only "after all hearings required by s....
CopyCited 5 times | Published | Florida 5th District Court of Appeal | 1995 Fla. App. LEXIS 2068, 1995 WL 84471
...all matters relating to property taxation. Venue is in the county where the property is located. (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under section
193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the property appraisal adjustment board if a petition contesting the assessment had not received final action by the property appraisal adjustment board prior to extension of the roll under section
197.323....
CopyCited 4 times | Published | Supreme Court of Florida
...and Mrs. J.W. Rogler doing business as Hollywood Hills Private School, Appellants, appeal from an interlocutory order of the Circuit Court of Broward County entered April 8, 1974 denying petition for a rehearing which directly upheld the validity of Section 193.122(1), Florida Statutes, as amended by Section 9, Chapter 73-172, Laws of Florida....
...tutional since there was no notice of hearing or opportunity to be heard and requesting that the Court enjoin the defendants from collecting the assessed taxes. Appellants herein filed a motion for summary judgment attacking the constitutionality of Section 193.122(1), F.S., as amended by Section 9, Chapter 73-172, Laws of Florida....
...e DOR in its procedures invalidating the tax exemption granted Appellants by the County Board of Tax Adjustment, nor did the DOR make any written findings setting forth the basis for its invalidation of the exemption and transmit them to Appellants. Section 193.122(1), F.S., as amended, is facially valid but was given an unconstitutional application in this case....
CopyCited 4 times | Published | District Court of Appeal of Florida
of triggering an entitlement to interest. Section
193.122(1), Florida Statutes (2014), makes only the
CopyCited 3 times | Published | Florida 4th District Court of Appeal
...70 it had been assessed at $825,400.00. Subsequent to 1 July 1971, the tax assessor allegedly changed the assessment on the property without notice to the plaintiff, and, when the roll was certified by the assessor on 13 October 1971, as required by § 193.122(2), F.S....
...d the same and dismissed the amended complaint with prejudice. It is apparent from the face of the complaint that this action was not commenced within 60 days from 13 October 1971 the date the tax roll was certified by the tax assessor under F.S. § 193.122(2), F.S.A....
...This immediately raises the question of the application of § 194.151, F.S. 1971, F.S.A., which provides: "No assessment shall be held invalid unless suit is instituted within sixty days from the time the assessment roll is certified as provided in § 193.122(2)." (See discussion of this statute in Askew v....
CopyCited 3 times | Published | Florida 4th District Court of Appeal | 1999 WL 493103
...Delaney,
719 So.2d 348 (Fla. 4th DCA 1998). Section
194.171(2), Florida Statutes (1997) provides that "[n]o action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under §
193.122(2)." Section
194.171(6) states that the requirements of subsection (2) are "jurisdictional." In State, Department of Revenue v....
CopyCited 3 times | Published | Florida 4th District Court of Appeal | 2016 Fla. App. LEXIS 10777, 41 Fla. L. Weekly Fed. D 1614
194.171(2) (emphasis added). The version of section
193.122(2) applicable to this case stated: After the
CopyCited 3 times | Published | Florida 2nd District Court of Appeal
...r Florida Statutes, similar in language to the present statute Section
194.171(2). This latter section provides: No action shall be brought to contest a tax assessment after 60 days from the date the assessment roll is certified for collection under section
193.122(2)....
CopyCited 3 times | Published | Florida 4th District Court of Appeal
...Said section provides as follows: "194.171 Circuit court to have original jurisdiction in tax cases * * * * * * (2) No action shall be brought to contest a tax assessment after sixty days from the date the assessment [roll] is certified for collection under section 193.122(2)." When the plaintiff filed its original complaint (which was subsequently dismissed and refiled) the defendant answered and raised the affirmative defense of "lack of jurisdiction" by reason of sec....
CopyCited 2 times | Published | Florida 1st District Court of Appeal | 1994 WL 513536
...s worth, the defendants filed the motion to dismiss which led to the judgment now on appeal. We recently held in Chihocky v. Crapo,
632 So.2d 230 (Fla. 1st DCA 1994), that a property appraiser's failure to adhere strictly to the notice provisions in section
193.122(2), Florida Statutes prevents the running of the sixty-day period provided for in section
194.171(2). Section
193.122(2), Florida Statutes (1991) provides: After the first certification of the tax rolls by the value adjustment board, the property appraiser shall make all required extensions on the rolls to show the tax attributable to all taxable property....
...we held "that the factual dispute concerning posting of the required notice was material to the issue of whether the statutory nonclaim period,"
632 So.2d at 233, ever began, on a rationale that applies with equal or greater force here: In drafting section
193.122(2), the Legislature went to considerable lengths to ensure, as far as practical, that taxpayers would receive prompt notice of the certification of the tax roll....
...The Legislature stopped short of requiring actual notice to all taxpayers as such a requirement would have been impractical and unduly burdensome. See Markham v. Moriarty,
575 So.2d 1307, 1310 (Fla. 4th DCA 1991) (holds that the notice requirements of section
193.122(2) satisfy the requirements of due process). Appellee's interpretation of the jurisdictional time limit would make gratuitous the notice provision of section
193.122(2) which says that the property appraiser shall provide notice at the time and in the manner specified....
...e legislative purpose. Chihocky at 232-33. The same provision requiring posting and publication no less clearly requires: "The property appraiser shall also supply notice of the date of the certification to any taxpayer who requests one in writing." § 193.122(2), Fla....
...the property is located and makes repeated requests, it is important that the statute not become a dead letter. Unlike the taxpayer in Chihocky, who had ready access both to the local newspaper and to the court-house, the taxpayers here had neither. Section 193.122(2), Florida Statutes (1991) contemplates taxpayers' receiving notice by posting or publication within seven days of certification....
...REVERSED and REMANDED. BOOTH and MICKLE, JJ., concur. NOTES [1] Section
194.171(2), Florida Statutes (1991) provides: (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s.
193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under s....
CopyCited 2 times | Published | Florida 3rd District Court of Appeal
...ng that payment was under protest, and (4) assuming that there was jurisdiction, the court was incorrect in finding as to parcels two and three that the fair market value was the reduced figure arrived at by the PAAB. On the first point, we construe Section
193.122(1) and (4), Florida Statutes (1981) as requiring that the PAAB conduct all hearings required by Section
194.032, Florida Statutes (1981), and render its decision before certification of assessments....
...The question is resolved by our disposition of the Property Appraiser's fourth point on appeal. AFFIRMED. NOTES [1] The date of the certification is not clear from documents which are properly part of the record. What is of record is that the decision of the PAAB was not filed until October 8 or 9, 1981. [2] Section 193.122(1) and (4), Florida Statutes (1981) provides in pertinent part: (1) The property appraisal adjustment board shall certify each assessment roll after all hearings required by s....
CopyCited 2 times | Published | Florida 1st District Court of Appeal | 1996 Fla. App. LEXIS 537, 1996 WL 31884
...Construction. We disagree with this conclusion. In Chihocky, the pertinent statutory provision, section
194.171, barred any action to contest an assessment "after 60 days from the date the assessment being contested is certified for collection under s.
193.122(2)." (Emphasis added.) Section
193.122(2) required the property appraiser to certify the tax rolls and "within 1 week thereafter publish notice" of the date and fact of extension and certification, and "publicly display a notice" of the date of certification in the Office of the Property Appraiser....
CopyCited 2 times | Published | Florida 1st District Court of Appeal | 2016 WL 606685
certified for collection under section
193.122(2). Section
193.122 has nothing to do with tax liens
CopyCited 1 times | Published | Florida 5th District Court of Appeal | 1999 Fla. App. LEXIS 11868, 1999 WL 682609
...Venue is in the county where the property is located, except that venue shall be in Leon County when the property is assessed pursuant to §
193.085(4). (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under §
193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under §
197.323....
...he defendants' favor. In its response to the defendants' motion and at the summary judgment hearing, Wal-Mart has not disputed that the property appraiser properly complied with the notice requirements of the tax roll certification date set forth in section 193.122(2)....
...running of the 60-day time period set forth in section
194.171(2). Subsection (2) provides that: (2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s.
193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under s.
197.323. The language of section
194.171(2) must be read in conjunction with section
197.323, Florida Statutes (1997), and section
193.122, Florida Statutes (1997)....
...4th DCA 1992); Chihocky v. Crapo,
632 So.2d 230 (Fla. 1st DCA 1994); Joyner v. Roberts,
642 So.2d 826 (Fla. 1st DCA 1994). Chihocky and Joyner each analyzed the 60-day time period set forth in section
194.171(2) in light of the notice requirements set forth in section
193.122(2). Walker analyzed the extension of the roll language of section
194.171(2) in light of the provisions of sections
197.323 and
193.122....
...on and not from the date the VAB mailed its written decision confirming its action as reflected in its certification to the property appraiser at the conclusion of the VAB hearings. Section
197.323(1) provides that: Notwithstanding the provisions of s.
193.122, the board of county commissioners may, upon request by the tax collector and by majority vote, order the roll to be extended prior to the completion of value adjustment board hearings, if completion thereof would otherwise be the only cause for a delay in the issuance of tax notices beyond November 1....
...However, approval by the department is not required for refund of overpayment made pursuant to this section. (Emphasis added.) This language originated in 1980 in chapter 80-274, section 38, Laws of Florida. Section
197.323(1) should also be read in conjunction with section
193.122 which provides in pertinent part that: (1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to §
197.323, if applicable, and again after all hearings required by §
194.032 have been held....
...isal adjustment board if a petition contesting the assessment had not received final action by the property appraisal adjustment board prior to extension of the roll under s. 197.0134." When section
194.171(2) is read in light of section
197.323 and section
193.122, the 60-day trigger date from the date the VAB renders its decision only applies if there has been an initial or partial certification of the tax roll followed by completion of the taxpayer's petition and VAB hearing and then recertification of the tax roll by the property appraiser....
...There, the property appraiser initially certified the tax rolls on October 16, 1991. At that time, the taxpayer had pending before the VAB his petition for reduction of the assessment. On March 6, 1992, the VAB rendered its decision on the taxpayer's petition denying the requested adjustment. One week later, as required by section 193.122(3), the property appraiser recertified the tax rolls to reflect the VAB's changes....
...the board prior to that time period. As the court stated: In order to remove any doubt, we hold that the sixty day filing period contained in section
194.171(2), Florida Statutes commences on the date of the initial certification of the rolls under section
193.122(2) for all taxpayers who either did not file a petition with the Value Adjustment Board, or filed a petition that had received final action of the board prior to that time, and as to those taxpayers who had filed a petition before the board upon which no final action had been taken by that time, the sixty day filing period commences to run from the date the board renders its decision on such taxpayer's petition. The recertification of the rolls under section
193.122(3) has no bearing on the time limits of section
194.171(2)....
...Walker also observed in a footnote that "we think it clear under the legislative *415 scheme that reference to the `extension of the roll under section 193.23' [now
197.323] contemplates the same time frame as the extension and certification of the rolls referred to in section
193.122(2), Florida Statutes."
610 So.2d at 718, n. 1. Thus, Walker recognized the interrelationship of sections
197.323,
193.122, and
194.171(2)....
...The court rejected the taxpayer's argument that it had 60 days from the date of recertification stating that: In this case, the tax rolls were extended and certified prior to completion of board hearings, as permitted by section
197.323(1). The property appraiser then recertified the entire tax rolls as set forth in section
193.122(3)....
...The critical date for filing an action in this instance was 60 days from October 17, 1990. Markham,
575 So.2d at 1309-1310 (emphasis added). In the instant case, the Osceola County VAB certified on October 2, 1997, that it had completed all hearings on petitions filed with the board in accordance with section
193.122(1)....
...When a VAB elects to rely upon a special master to conduct its hearings and issue a recommended decision, the VAB may act upon the recommendation without further hearing and then certify the roll to the property appraiser. §§
194.034(2),
194.035(1),
193.122(1), Fla. Stat. (1997). The VAB's certification to the property appraiser with any changes made constitutes the authority for the property appraiser to extend taxes on the entire tax roll. See §
193.122(2), Fla....
...GOSHORN and GRIFFIN, JJ., concur. NOTES [1] The Walker decision is consistent with a review of the legislative history of the 1983 amendment to section
194.171(2). The original language of the House Bill was "or after 60 days from the date said assessment is recertified under s.
193.122(3) if a petition contesting the assessment had not received final action by the property appraisal adjustment board prior to extension of the roll under s. 197.0134." H.R. Bill 1321, Series 19, Box 1769, Fla. Arch. The language was amended on the floor of the House by deleting "said assessment is recertified under section
193.122(3)" and inserting "a decision is rendered concerning said assessment by the property appraisal adjustment board." Fla. H.R. Jour. 726 (Reg.Sess.1983). [2] Wal-Mart's reliance upon Bystrom v. Florida Rock Indus., Inc.,
452 So.2d 1053 (Fla. 3d DCA 1984), also is unavailing. That case involved the 1981 version of section
193.122 and section
194.171....
CopyPublished | District Court of Appeal of Florida | 8 Educ. L. Rep. 887, 1982 Fla. App. LEXIS 21254
been certified for collection pursuant to section
193.122, Florida Statutes (1981). Therefore, it was
CopyPublished | Court of Appeals for the Eleventh Circuit
Argued: Apr 19, 2024
tax roll certification. See Fla. Stat. §
193.122(2). The automatic exemption will be re-
CopyAgo (Fla. Att'y Gen. 1996).
Published | Florida Attorney General Reports
contested is certified for collection pursuant to section
193.122(2), or the date a decision is rendered by the
CopyAgo (Fla. Att'y Gen. 1991).
Published | Florida Attorney General Reports
City of Tampa,
9 So.2d 380 (Fla. 1942). 6 Section
193.122(2), Fla. Stat. 7 See, State v. Thursby, 139
CopyPublished | District Court of Appeal of Florida | 1984 Fla. App. LEXIS 13592
containing the exemption in accordance with section
193.122, Florida Statutes (1977). The DOR then unilaterally
CopyPublished | District Court of Appeal of Florida | 12 Fla. L. Weekly 309, 1987 Fla. App. LEXIS 6370
be filed prior to certification pursuant to section
193.122(2), Florida Statutes (1979).2 The 1980 tax
CopyAgo (Fla. Att'y Gen. 1995).
Published | Florida Attorney General Reports
assessment is certified for collection under section
193.122(2), Florida Statutes, or does it begin the
CopyPublished | District Court of Appeal of Florida
action is prescribed by a second statute, section
193.122(4), Florida Statutes (2014), which requires
CopyPublished | Florida 3rd District Court of Appeal
comply with the timeliness requirement in section
193.122(3), Florida Statutes (2023). Upon our
CopyAgo (Fla. Att'y Gen. 1974).
Published | Florida Attorney General Reports
certify the tax rolls to the tax collector. Section
193.122, F.S. Thus, in the best interests of the new
