Florida/Georgia Personal Injury & Workers Compensation

...Department of Revenue, 714 So.2d 1136 (Fla. 5th DCA 1998), a taxpayer sought a refund of ad valorem taxes on pollution control equipment located on his dairy farm. Id. at 1137. The Fifth District found that the county should have classified the equipment under section 193.621, Florida Statutes (1993), and that the taxpayer's challenge "was filed as a means to correct the County's error in failing to classify his property." Id....

..., which provided a sales tax exemption for pollution control equipment. The stated purpose of the exemption was to soften the blow caused by the tremendous capital outlay occasioned by compliance with the act. In 1969, section 403.241 was renumbered section 193.621(6) by chapter 69-55, sections 1 and 2, Laws of Florida....

...Appellants so argue without any citation of legislative history or authority. The legislature probably intended to eliminate the exemption created by chapter 67-436, section 25(6), Laws of Florida, but it wasn't until 1971 that it specifically addressed the repeal of section 193.621(6) by enacting chapter 71-355, section 33, Laws of Florida....

...ast acts and purposeful in its actions, why then was chapter 71-355, section 33 and its note necessary? We think the circumstances described in this chronology belie the omniscience ascribed to the Florida Legislature by appellee. With the repeal of section 193.621(6), section 212.051 was left standing alone as a bastion against intrusion into the financial coffers of the state by any exemption for pollution control equipment....

...Three years later, the County advised Sartori that the equipment was to be placed on the County's tax rolls because it was subject to real estate taxes. Sartori maintained that he was not obligated to pay the taxes assessed on the equipment because, pursuant to section 193.621, Florida Statutes (1993), his pollution control equipment was subject to taxation at salvage value, not its fair market value. Section 193.621, in relevant part, provides: 193.621 Assessment of pollution control devices.— (1) If it becomes necessary for any person, firm or corporation owning or operating a manufacturing or industrial plant or installation to construct or install a facility, as is hereinafter defined,...

...or ad valorem property taxes no greater than its market value as salvage. Any facility as herein defined heretofore constructed shall be assessed in accordance with this section. However, the County apparently was not familiar with the provisions of section 193.621, and, as a result, taxes were assessed against Sartori's property based upon the fair market value of the pollution control equipment....

...re certified for collection. In the meantime, the County filed a request with the state Department of Environmental Regulation (DER), seeking a recommendation concerning whether Sartori's pollution control equipment qualified under the provisions of section 193.621. In so doing, the County was relying upon section 193.621(6), Florida Statutes (1993), which authorized a county property appraiser to request an opinion from DER concerning an assessment: 193.621 Assessment of pollution control devices.— * * * * * * (6) If a property appraiser is in doubt whether a taxpayer is entitled, in whole or in part, to an assessment under this section, he may refer the matter to the Department of Environmental Regulation for a recommendation....

...Sartori contends that his lawsuit alleged the County erred in "classifying" his pollution control equipment as if it were a routine capital improvement which could be taxed at fair market value, and that the County should have classified the equipment as a "special class of property" under section 193.621 which is subject to be taxed at salvage value....

...trial wastes which are not productive assets and increased operating expenses to owners without any financial return and should be separately classified for assessment purposes. (Emphasis added). In furtherance of this policy the legislature enacted section 193.621 *1141 of the Florida Statutes (1993), which establishes pollution control equipment as a special class of property to be taxed at salvage value....

...h is less than the just value of the property shall be considered a classified use assessment and reported accordingly. The statute proceeds to define certain "classified uses" of property including the classification of pollution control devices in section 193.621....

..., which provided a sales tax exemption for pollution control equipment. The stated purpose of the exemption was to soften the blow caused by the tremendous capital outlay occasioned by compliance with the act. In 1969, section 403.241 was renumbered section 193.621(6) by chapter 69-55, sections 1 and 2, Laws of Florida....

...Appellants so argue without any citation of legislative history or authority. The legislature probably intended to eliminate the exemption created by chapter 67-436, section 25(6), Laws of Florida, but it wasn’t until 1971 that it specifically addressed the repeal of section 193.621(6) by enacting chapter 71-355, section 33, Laws of Florida....

...st acts and purposeful in its actions, why then was chapter 71-355, section 33 and its note necessary? We think the circumstances described in this chronology belie the omniscience ascribed to the Florida Legislature by appel-lee. With the repeal of section 193.621(6), section 212.051 was left standing alone as a bastion against intrusion into the financial coffers of the state by any exemption for pollution control equipment....