Florida/Georgia Personal Injury & Workers Compensation

...The application was denied and the owners petitioned the Pasco County Board of Tax Adjustment for relief. The Board granted the owners the classification and the property appraiser filed an action in circuit court seeking to enjoin the Board from enforcing its decision, pursuant to section 194.032(6)(a), Florida Statutes (Supp.1976)....

...ty-day time limit for instituting civil actions in circuit court to challenge property tax assessments, violated the Court's exclusive authority to adopt rules of practice and procedure. On appeal, this Court ruled that the proceeding established by section 194.032(6) was not an appellate proceeding and, therefore, was not covered by the appellate rules. See id. at 1287 ("[Section 194.032(6)(a)] clearly contemplates that injunctive relief shall be sought by way of an original civil action rather than by appeal.")....

...[12] Public officials are presumed to perform their duties in a proper and lawful manner. Boardman v. Esteva, 323 So.2d 259 (Fla. 1975), appeal dismissed, 425 U.S. 967, 96 S.Ct. 2162, 48 L.Ed.2d 791 (1976); Hunter v. Carmichael, 133 So.2d 584 (Fla.2d DCA 1961). 3. Lastly, the Club asserts that section 194.032(4), Florida Statutes (Supp....

...Viewing the statute as a whole, we see that taxpayers desiring to challenge their ad valorem real property tax assessments are afforded not only notice and an opportunity to be heard at an administrative level but an absolute right to a trial de novo in the circuit court. [13] Section 194.032(4) obviously provides taxpayers with procedural due process....

...SUNDBERG, C.J., and ADKINS, BOYD, OVERTON, ALDERMAN and McDONALD, JJ., concur. NOTES [1] We decline to consider several matters raised by the Club for the first time on appeal. Century Village, Inc. v. Wellington, E, F, K, L, H, J, M, & G, Condominium Ass'n, 361 So.2d 128 (Fla. 1978). [2] § 194.032(6)(c), Fla....

...A special master's report was adopted by the Board, utilizing an "income approach," and resulting in a re-assessment of the just valuation to $59,560,000. The Appraiser, joined by the Department of Revenue, challenged the Board's reduced valuation by filing suit in the circuit court pursuant to Section 194.032(6)(a), Paragraphs 1 and 2, Florida Statutes (1977). [1] The Taxpayers filed their answer and a counterclaim as expressly authorized by Sections 194.032(6)(b) and 194.171, Florida Statutes (1977)....

...It therefore becomes essential to the retrial of the counterclaim that we examine appellant's other contentions, some of which we find to be meritorious. The Burden of Proof In the present case, the Appraiser challenged the Board's reduced valuation by the filing of a suit in circuit court authorized by Section 194.032, supra....

...further reducing the Board's reevaluation. The Taxing Authority appealed that judgment and now contends that the trial court erred by shifting and allocating to it, what was properly the Taxpayers' burden of proof upon their counterclaim. We agree. Section 194.032(6)(c), Florida Statutes (1977) places the burden of proof upon the *1141 initiator of the action....

...d accord the official acts of the Board presumptive validity. *1143 (b) The Taxpayer in Circuit Court [11] Whether the Board upholds the appraiser's preliminary assessment or overturns it, the taxpayer may nonetheless seek review in circuit court. §§ 194.032(6)(b) and 194.171, supra. This proceeding is a trial de novo, Bath Club, Inc. v. Dade County, supra , rather than an appellate proceeding. See Williams v. Law, 368 So.2d 1285 (Fla. 1979). As previously observed, the burden of proof is upon the party initiating the action. § 194.032(6)(c), supra....

...emand, it would not be appropriate to further reduce the assessment, because of this factor, in order to arrive at the just valuation. Erroneous Computation of Interest When the Taxpayers initiated the counterclaim as authorized pursuant to Sections 194.032(6)(b) and 194.171, supra, they tendered to the Tax Collector a good faith payment of the admitted taxes due and owing based upon a $37,000,000 valuation as required by Section 194.171(4), supra....

...Board meaningless. First, a taxpayer desiring to challenge his ad valorem real property tax assessment may avail himself of the opportunity to be heard at the administrative level of the Board without undertaking, as he initially might, see Sections 194.032(3) and 194.171, Florida Statutes (1977), a more costly and time-consuming action in the Circuit Court. Bath Club, Inc. v. Dade County, 394 So.2d 110, 114 n. 13 (Fla. 1981). If the taxpayer obtains a satisfactory reduction from the Board of Adjustment and the variance from the property appraiser's assessed value is within the parameters of Section 194.032(6)(a)2, Florida Statutes (1977), so as to preclude the appraiser from bringing suit in the Circuit Court, then the taxpayer has been accorded speedy and unassailable relief at the administrative level....

...In such a case, the Board has accomplished the valuable purpose of resolving an obviously minor disagreement. If the taxpayer obtains less of a reduction than he believes he deserves and, again, the variance from the property appraiser's assessed value is within the parameters of Section 194.032(6)(a)2, Florida Statutes (1977), the taxpayer may institute a de novo proceeding in the Circuit Court without jeopardizing his administrative gain....

...In such an instance, the Board's decision, while not a total resolution of the dispute, serves the function of establishing the benchmark above which the Circuit Court cannot go. This is so because the tax appraiser may not counterclaim in the taxpayer's action unless the threshold percentages of Section 194.032(6)(a)2 are met....

...have the force and effect of the statute if made within the scope and intent of the authority conferring them. Florida Livestock Board v. W.G. Gladden, 76 So.2d 291 (Fla. 1954). [10] A taxpayer is not required to seek review before the Board. See §§ 194.032(3) and 194.171, Fla. Stat. (1977). In lieu of this, a taxpayer may directly challenge the appraiser's preliminary assessment in circuit court. § 194.171, supra. [11] With the inception of Section 194.032(6) [Ch. 76-234, Laws of Florida, effective July 1, 1976], the Legislature inaugurated a change by permitting the property appraiser, under the limited and defined circumstances of Section 194.032(6)(a), supra, to judicially challenge the Board's reassessment in circuit court....

...This limitation does not come about because of any presumptive correctness in the Board's determination, but rather because here the appraiser has now accepted the Board's determination, and, in other cases, because the Board's determination may be immune from challenge by the appraiser. See § 194.032(6)(a)2 (allowing the appraiser to bring an action only where the Board has reduced the appraiser's assessment in excess of the percentages specified in the statute)....

...In 1969, the Legislature created county boards of tax adjustment to assume the responsibilities relating to ad valorem taxation of the county boards of commissioners, including the duty to hear taxpayer complaints about tax assessments. Ch. 69-140, § 2, Laws of Fla.; see also *801 §§ 194.032, 194.062, Fla....

...However, property appraisers continued to have no statutory right to instigate a legal challenge to a tax assessment. In 1976, the board of tax adjustment was renamed the property appraisal adjustment board. Ch. 76-133, § 6, Law of Fla. More significantly, that same year the Legislature amended section 194.032, Florida Statutes, to provide a method of appealing the board's decision to the circuit court—the first legislation to grant property appraisers a statutory right to file a lawsuit challenging a tax assessment. Ch. 76-234, § 3, Laws of Fla. [6] Newly created subsection 194.032(6) provided that a taxpayer could file an action in the circuit court pursuant to section 194.171 to contest an assessment and that a property appraiser who disagreed with the decision of the board could appeal to the circuit court in limited circumstances....

...or 3. There is an assertion by the property appraiser to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rules by the Property Appraisal Adjustment Board in its decisions. § 194.032(6)(a), Fla. Stat. (1977) (emphasis added). [7] The 1976 act likewise revised section 194.181(1) to include an appraiser *802 appealing from a decision of the board pursuant to section 194.032 as a potential plaintiff in a tax suit....

...71-371, Laws of Fla. Notably, the statute enabled taxpayers, not property appraisers, to seek arbitration of the board's decision. [6] While this process is referred to as an "appeal" of the board's decision, actions brought in the circuit court pursuant to section 194.032, now section 194.036, are original actions, not appeals....

..., Florida, pursuant to chapter 194, for relief. On September 20, 1976, after a full hearing, the board granted appellees an agricultural classification. Thereafter, on October 26, 1976, appellant Williams filed an action in circuit court pursuant to section 194.032(6)(a), Florida Statutes (Supp....

...For the reasons hereinafter expressed, we conclude that the circuit court was in error. The Florida Appellate Rules apply to "circuit courts in the exercise of their appellate jurisdiction." Fla.App.R. 1.1 (1962). Therefore, if the action filed by appellant pursuant to section 194.032(6) were an appellate proceeding, appellees would be correct in their assertion that a property appraiser must seek review of a decision of the board within thirty days after it becomes final. However, we conclude that the proceeding established by section 194.032(6) is not an appellate proceeding and, therefore, is not within the scope of the appellate rules....

...section 194.171, to challenge an assessment decision of the county Board of Tax Adjustment. The question raised in the instant case is whether the property appraiser has the same right to invoke the circuit court's original jurisdiction pursuant to section 194.032(6)(a). We conclude that he does. Much of the confusion with respect to the remedy available to the property appraiser results from the use of the term "appeal" in section 194.032(6)(a), in reference to the procedure to be utilized by the property appraiser to challenge a decision of the Board of Tax Adjustment. However, in light of the context within which the term "appeal" is used in sections 194.032(6)(a) and 194.181, Florida Statutes (Supp. 1976), we conclude that the legislature intended to grant the property appraiser the right to challenge the legality of a decision of the Board of Tax Adjustment by the same means accorded the taxpayer. We look particularly to the wording of section 194.032(6)(a) 3 which provides, in pertinent part: If the department [of revenue] finds upon investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so info...

...Further, section 194.181, Florida Statutes (Supp. 1976), provides in part: (1) The plaintiff in any tax suit shall be: (a) The taxpayer contesting the assessment of any tax, the payment of which he is responsible for under the law; or (b) The property appraiser pursuant to s. 194.032. (2) In any case contesting the assessment of any property brought by the taxpayer, the county property appraiser shall be party defendant. In any case brought by the property appraiser pursuant to s. 194.032(6)(a) 1. or 2., the taxpayer shall be party defendant. In any case brought by the property appraiser pursuant to subparagraph 194.032(6)(a) 3., [the property appraisal adjustment board] shall be party defendant. This provision indicates that an action brought by the property appraiser pursuant to section 194.032(6) is also intended to be an original action rather than an appeal. Therefore, we conclude that the property appraiser has the right, subject to the limitations imposed by section 194.032(6) and section 194.171(2), to commence an original civil action in circuit court to challenge a decision of the county Board of Tax Adjustment....

...The determination of the circuit court that the sixty-day time limit on filing an original action to challenge a tax assessment is in violation of article V, section 2(a), Florida Constitution, is necessarily erroneous in light of our interpretation of section 194.032(6)....

...and is under one single ownership; that of plaintiff/appellee, Valencia Center, Inc. "Valencia". The chief tenant, under a twenty-year-old lease very beneficial to itself, is Publix. The Property Appraiser filed suit, pursuant to the requirement of Section 194.032(6)(a)(2), Florida Statutes (1979), which requires that suit be filed by the taxing official if the PAAB reduces the assessment by more than ten percent....

...to as PAAB) and also those provisions pertaining to the rights and remedies available to an aggrieved taxpayer. The Cape Cove court noted that the property appraisal adjustment board had failed to timely perform a duty it owed to the taxpayer under section 194.032(5), Florida Statutes (1979)....

...e taxpayer have the benefit of that written decision before deciding whether to then seek judicial review. We consider it eminently reasonable, therefore, for a taxpayer to assume, as appellant appears to have assumed, that the PAAB will comply with section 194.032 and that it (the taxpayer) has at least forty days from the date of issuance of the PAAB's decision to file a complaint for judicial review....

...fulfilled its statutory responsibilities when the taxpayer has set in motion a process under which that taxpayer has a right to expect timely notice that the running of a statutory limitation period has begun. ... [T]he legislature made it clear in section 194.032 that the taxpayer is entitled to notification of the reasons for the denial as well as the bare fact of denial....

...iew process. We were wrong to base our decision in Coe on the hypothesis that the substance, purpose and rationale used in Rudisill had not changed and were also applicable to the question presented in Coe, and we recede from Coe. The requirement in section 194.032 that the board issue findings of fact and conclusions of law has been held to be a requirement of due process....

...The board must be required to have performed its procedural prerequisites before the statute begins to run. The taxpayer has a right to expect timely notice that the running of a statutory limitation period has begun in this context. When the taxpayer has not been provided with a written decision of the board complying with section 194.032(2), as happened in Cape Cove and in the present case, he has not been put on record notice that the board may have certified the tax roll for collection....

...e PAAB for review pursuant to section 194.011(3) or seek judicial review in the circuit court pursuant to Section 194.171. If the taxpayer elects to pursue his administrative remedies, as appellant did here, the PAAB hearing procedure is governed by Section 194.032, Florida Statutes (Supp. 1980). That section states that "nothing herein shall preclude an aggrieved taxpayer from contesting his assessment in the manner provided by s. 194.171, whether or not he has initiated an action pursuant to this section." § 194.032(3). However, section 194.032 further provides that following the PAAB's decision on a petition: "(6) Appeals of the board's decision shall be as follows: ......

...nder 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. 194.032 have been held." Since all such hearings were completed on November 5, 1980, the certification here was proper and started the running of the statutory sixty-day period. However, the PAAB failed to timely perform a related duty owed to appellant, to wit: the duty set forth in section 194.032(5): (5) In each case, except when a complaint is withdrawn by the petitioner or is acknowledged as correct by the property appraiser, the property appraisal adjustment board shall render a written decision....

...We conclude that the PAAB has become estopped to raise section 194.171(2) as a bar to appellant's action by virtue of its failure to properly and timely notify appellant of its decision on appellant's petition. The PAAB argues that appellant was not required to await its decision, since section 194.032 authorizes a circuit court action by an aggrieved taxpayer whether or not the taxpayer avails itself of its administrative remedies....

...e taxpayer have the benefit of that written decision before deciding whether to then seek judicial review. We consider it eminently reasonable, therefore, for a taxpayer to assume, as appellant appears to have assumed, that the PAAB will comply with section 194.032 and that it (the taxpayer) has at least forty days from the date of issuance of the PAAB's decision to file a complaint for judicial review....

...a statutory limitation period has begun. Finally, the fact that appellant was notified (through its attorney) at the hearing of the fact that its petition would be denied does not avail the PAAB. As mentioned above, the legislature made it clear in section 194.032 that the taxpayer is entitled to notification of the reasons for the denial as well as the bare fact of denial....

...A taxpayer who objects to his assessed valuation may seek relief by means of administrative review at an informal conference with the Property Appraiser (Section 194.011, Florida Statutes (1981)) or at a hearing before the Property Appraisal Adjustment Board (Section 194.032, Florida Statutes (1981)) or by means of judicial review in the circuit court (Section 194.171, Florida Statutes (1981))....

...ase over the 1972 assessment roll. The 1973 roll was then submitted to the executive director of the Department, who, pursuant to Sections 193.114(5) and (6), Florida Statutes (1973), approved it on October 19, 1973. On October 30, 1973, pursuant to Section 194.032, Florida Statutes (1973), the Gadsden County Board of Tax Adjustment conducted a hearing at which it adopted resolutions which had the effect of reducing by 30% across-the-board all valuations placed on county properties by the Assessor....

...Fredericks basically alleged that the tax rolls were a mixture of dissimilar and unequal assessments and, therefore, illegal. He requested that the court enjoin approval of the 1978 Dade County preliminary tax rolls by the Department of Revenue and all tax complaint hearings to be held pursuant to Section 194.032, Florida Statutes (1977)....

...Upon receipt of his property assessment he can, and in fact did, pursuant to Section 194.011(3), Florida Statutes (1977) file a petition raising the same objections to his assessment and then be entitled to a hearing before the Property Appraisal *371 Adjustment Board as provided by Section 194.032, Florida Statutes (1977)....

...l taxes, which he admits in good faith to be owing before they become delinquent. Section 194.171(4), Florida Statutes (1979). We further note that appearance before the Board could be considered an impediment rather than as an avenue of relief, and section 194.032(3), Florida Statutes (Supp....

...We affirm the final judgment in favor of the appellees, which reinstated the Dade County Property Appraiser's assessment for the 1978 tax year on Seacoast Towers North, an apartment building owned by the appellant-taxpayers. The Property Appraiser, as the initiator of the de novo proceeding in the Circuit Court, see Section 194.032(6)(a)2, Florida Statutes (1977), satisfied his burden of showing that his preliminary assessment was made in substantial compliance with Section 193.011, Florida Statutes (1977); the taxpayers failed to satisfy their burden to overcom...

...e adjustment board, whose action on the application is final, unless the applicant files a declaratory judgment proceeding "within 15 days from the date of refusal of the application by the board." Id.; see §§ 194.011-032, Fla. Stat. (1997). Under section 194.032(1)(b), "the value adjustment board may meet prior to the approval of the assessment rolls by the Department of Revenue, but not earlier than July 1, to hear appeals pertaining to the denial by the property appraiser of exemptions." In...

...nd the Board adopted the recommendation. The effect of the Board's decision was to reduce the Property Appraiser's non-agricultural assessment of $1,435,326 to an agricultural assessment of $48,274. The Property Appraiser filed an action pursuant to Section 194.032(6)(a) 1....

...of the property in question was made in substantial compliance with the law. Bystrom v. Equitable Life Assurance Society, 416 So.2d 1133 (Fla. 3d *590 DCA 1982), review denied, 429 So.2d 5 (Fla. 1983); Muss v. Blake, 416 So.2d 2 (Fla. 3d DCA 1982); § 194.032(6)(c), Fla....

...operty was being used for agricultural purposes. However, as the initiator of a de novo proceeding in the circuit court, the Property Appraiser must first prove that his classification and assessment were made in substantial compliance with the law. Section 194.032(6)(c), Florida Statutes (1981) provides: "The circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action." In Equitable and in Muss, this court recognized and applied that principle....

...and Stanley Hendricks, Sarasota, for appellant. Lucien C. Proby, Jr., Key West, for appellee. Before SCHWARTZ, DANIEL S. PEARSON and JORGENSON, JJ. PER CURIAM. We reverse the judgment of the trial court denying the Property Appraiser injunctive and other relief sought pursuant to Section 194.032(6)(a)(3), Florida Statutes (1977), against the Property Appraisal Adjustment Board....

...been satisfied, the Appraiser sued. Among other things, [1] he alleged that the Board engaged *308 in a consistent and continuous violation of the intent of the law or administrative rules in that the Board's "written decisions" did not comply with Section 194.032(5), Florida Statutes (1977)....

..."written decisions." [2] The Board does not seriously contend, and indeed cannot, that the written decisions comport with the law's requirements. Florida Administrative Code Rule 12D-10.03(5)(a) promulgated by the Department of Revenue to supplement Section 194.032(5) says: "(5)(a) Every decision of the Board must contain specific and detailed findings of fact which shall include both ultimate findings of fact and basic and underlying findings of fact....

...1st DCA 1970) (all construing like requirement of Administrative Procedures Act). Accordingly, the judgment of the trial court is reversed with directions to grant appropriate relief to the Appraiser. JORGENSON, Judge, dissenting. This law suit was brought pursuant to Section 194.032(6)(a)(3), Florida Statutes (1977), which also provides that the burden of proof shall be upon the party initiating the action. Section 194.032(6)(a)(3)(c), Florida Statutes (1977)....

...But second, the parties have informed us that no such transcript exists, because the tape recording of the hearings held on the taxpayer petitions is completely inaudible, notwithstanding a separate statutory mandate that the Board make a verbatim record of the proceedings. See § 194.032(3), Fla....

...ing 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....

...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. 194.032 have been held....

...* * * * * * (4) The property appraiser may extend millage as required in subsection (2) against the assessment roll and certify it to the tax collector even though there are parcels subject to judicial or administrative review pursuant to paragraph 194.032(6)(a)....

...*411 At that time, Special Master Marshall denied the petitions.... (b) On October 2, 1997, the Osceola County VAB issued its "Certificate of Value Adjustment Board" for both the real and the tangible personal property rolls. Said certificate indicates that "all hearings required by s. 194.032, Florida Statutes, have been held."......

...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....

...[2] This court also rejects Wal-Mart's contention that it has been denied equal *416 treatment and protection of the law because section 194.034(2) allows the VAB to mail its written decision within 20 days of the last day the board is in session under section 194.032....

ON MOTION TO DISMISS GRIMES, Judge. Upon the assertion of the Sarasota County Property Appraiser pursuant to Section 194.032(6)(a)3, Florida Statutes (Supp.1976), the Department of Revenue determined that by virtue of certain of its decisions the Property Appraisal Adjustment Board of Sarasota County had consistently and continuously violated the intent of the law....

015, Fla. Stat. 10 Id. 11 Section 194.032(1)(a), Fla. Stat. 12 Section 194.032(1)(a)1.-4., Fla. Stat. 13

...usand dollars, upon establishment of right thereto in the manner prescribed by law. . . ." 5 Section 4 (d), Art. VII , Fla. Const. 6 Section 4 (d)(1)-(8), Art. VII , Fla. Const. 7 See Amended C.S. for S.J.R. 2-D, Laws of Fla. (2007), adopted 2008. 8 Section 194.032 (1)(a), Fla. Stat. 9 Section 194.032 (1)(b), Fla....

...The lower court entered final orders or judgments of dismissal of the Property Appraiser’s (appellant) court challenge of certain assessment decisions of the Property Appraisal Adjustment Board (appellee). We reverse. Pursuant to the provisions of Section 194.032(6)(a)(3), Florida Statutes (1977) the appellant notified the Department of Revenue [DOR] that he believed there was a consistent and continuous violation of law or administrative rules by appellee in its decisions on property assessments of various taxpayers. The DOR secured the questioned written decisions of the appellee. Pursuant to Section 194.032(3), the DOR requested the written transcript of the hearings conducted by the appellee on those assessment decisions....

...in asserting a consistent and continuous violation of law or administrative rule would preclude a court challenge of Property Appraisal Adjustment Board decisions by the Property Appraiser. We point out, however, that prior to the 1976 amendment of Section 194.032(6) (Ch....

...nction of judicial challenge thereof by the Property Appraiser. The rights of the adversely affected taxpayer not made a party to the court action are fully preserved in providing for his independent challenge of such adverse judicial determination. Section 194.032(6)(a)(3), Florida Statutes (1977)....

...eal as a review proceeding. Crapo v. Acad. for Five Element Acupuncture, Inc., 278 So. 3d 113, 122 (Fla. 1st DCA 2019). “While this process is referred to as an ‘appeal’ of the board's decision, actions brought in the circuit court pursuant to section 194.032, now section 194.036, are original actions, not appeals.” Id....

...judicial proceeding. . . . (Emphasis added). 6 against the Monroe County VAB. In that case, the Court reversed the judgment of the trial court denying the property appraiser injunctive and other relief sought pursuant to section 194.032(6)(a)(3), Florida Statutes (1977), against the Property Appraisal Adjustment Board....

respect, but actually affirms it by providing in section 194.032(3), that “nothing herein shall preclude an

...the appraiser has no such burden to overcome the assessment made by the Property Appraisal Adjustment Board. The case relied upon by the trial judge, Mikos v. Property Appraisal Adjustment Board, supra, involved a Property Appraiser’s action under Section 194.032(6)(a) 3, in which the issue is not the correctness of an assessment, but rather whether the Board in its decisions has been guilty of a consistent and continuous violation of the intent of the law or administrative rules....

6 Section 194.011(1), Fla. Stat. (1995). 7 Section 194.032(1), Fla. Stat. (1995). In addition to hearing

experience in the real estate appraisal field. Section 194.032(4), F.S. (1980 Supp.), brought into the statutes

...A special master’s report was adopted by the Board, utilizing an “income approach,” and resulting in a re-assessment of the just valuation to $59,560,000. The Appraiser, joined by the Department of Revenue, challenged the Board’s reduced valuation by filing suit in the circuit court pursuant to Section 194.032(6)(a), Paragraphs 1 and 2, Florida Statutes (1977)....

...It therefore becomes essential to the retrial of the counterclaim that we examine appellant’s other contentions, some of which we find to be meritorious. The Burden of Proof In the present case, the Appraiser challenged the Board’s reduced valuation by the filing of a suit in circuit court authorized by Section 194.032, supra....

...ther reducing the Board’s reevaluation. The Taxing Authority appealed that judgment and now contends that the trial court erred by shifting and allocating to it, what was properly the Taxpayers’ burden of proof upon their counterclaim. We agree. Section 194.032(6)(c), Florida Statutes (1977) places the burden of proof upon the *1141 initiator of the action....

...d accord the official acts of the Board presumptive validity. *1143 (b) The Taxpayer in Circuit Court 11 Whether the Board upholds the appraiser’s preliminary assessment or overturns it, the taxpayer may nonetheless seek review in circuit court. §§ 194.032(6)(b) and 194.-171, supra. This proceeding is a trial de novo, Bath Club, Inc. v. Dade County, supra, rather than an appellate proceeding. See Williams v. Law, 368 So.2d 1285 (Fla.1979). As previously observed, the burden of proof is upon the party initiating the action. § 194.032(6)(c), supra....

...emand, it would not be appropriate to further reduce the assessment, because of this factor, in order to arrive at the just valuation. Erroneous Computation of Interest When the Taxpayers initiated the counterclaim as authorized pursuant to Sections 194.032(6)(b) and 194.171, supra, they tendered to the Tax Collector a good faith payment of the admitted taxes due and owing based upon a $37,000,000 valuation as required by Section 194.171(4), supra....

...the principal amount of the deficiency at the rate of eight per cent per annum from the date the tax became delinquent. For the foregoing reasons, the final judgment appealed from is reversed and remanded for proceedings not inconsistent herewith. . 194.032 HEARING COMPLAINTS.— (6) Appeals of the board’s decision shall be as follows: (а) If the property appraiser disagrees with the decision of the board, he may appeal the decision to the circuit court if one or more of the following criteria are met: 1....

...t variance from any assessment of $50,000 or less; 10 percent variance from any assessment in excess of $50,-000 but not in excess of $500,000; 7V2 percent variance from any assessment in excess of $500,000 but not in excess of $1,000,000; or .... . 194.032 HEARING COMPLAINTS.— (б)(b) Any taxpayer may bring an action to contest a tax assessment pursuant to s....

...te have the force and effect of the statute if made within the scope and intent of the authority conferring them. Florida Livestock Board v. W. G. Gladden, 76 So.2d 291 (Fla. 1954). . A taxpayer is not required to seek review before the Board. See §§ 194.032(3) and 194.-171, Fla.Stat. (1977). In lieu of this, a taxpayer may directly challenge the appraiser’s preliminary assessment in circuit court. § 194.171, supra. . With the inception of Section 194.032(6) [Ch. 76-234, Laws of Florida, effective July 1, 1976], the Legislature inaugurated a change by permitting the property appraiser, under the limited and defined circumstances of Section 194.032(6)(a), supra, to judicially challenge the Board’s reassessment in circuit court....

...he governing laws. 9 the special magistrate must be a lawyer admitted to the Florida Bar for at least five years. § 194.035(1), Fla. Stat. The VAB has specific authority to hear disputes involving exemptions. § 194.032(1)(a)3., Fla....

...“appeals,” a VAB decision is not “appealable” in the formal sense of an appeal as a review proceeding. Crossings, 991 So. 2d at 801 n.6 (“While this process is referred to as an ‘appeal’ of the board’s decision, actions brought in the circuit court pursuant to section 194.032, now section 194.036, are original actions, not appeals.” (quoting Williams v....

...Finally, we hold that under the peculiar facts of this particular case there was no error in ordering a de novo hearing before the Board of Tax Adjustment, since it is that body which is responsible for hearing petitions relating to assessments. (See F.S. 194.032) We do not here consider the merits of appellee’s case....

...ll certify the tax rolls. These certificates shall be made in the form required by the department and shall be attached to each roll as required by the department by regulation. An appeal of a property appraisal adjustment board decision pursuant to section 194.032(6)(a) 1....

...It vests in the Department of Revenue, or in particular components thereof, numerous new supervisory functions over the assessment of ad valorem taxes. Section 9 (s. 193.122 [1], F.S.), of Ch. 73-172 states: "The board of tax adjustment shall certify each assessment roll after all hearings required by section 194.032 have been held....

...It is inconceivable that the Supreme Court would overrule a prior decision, issued only eight months before, without a word of explanation. Thus, we conclude that Coe expresses the law of Florida and is disposi-tive of this case. Accordingly, the final summary judgment is AFFIRMED. HERSEY and GLICKSTEIN, JJ., concur. . Section 194.032(5), Florida Statutes (1981), requires that “[t]he decision of the board shall contain findings of fact and conclusions of law and shall include reasons for upholding or overturning the property appraiser’s determination.”

...The board consists of three members of the governing body of the county as elected from the membership of the board of said governing body, one of whom shall be elected chairperson, and two members of the school board as elected from the membership of the school board. Pursuant to section 194.032 (1)(a), Florida Statutes, the value adjustment board shall meet not earlier than 30 days and not later than 60 days after the mailing of the notice provided in section....

...by the board if the board determines that the petitioner has demonstrated good cause justifying consideration and the delay will not be prejudicial to the board's performance of its functions. Sincerely, Charlie Crist Attorney General CC/tjw 1 While s. 194.032 (1)(a), Fla....

...hansson-I, “[a] VAB decision is not ‘appealable’ in the formal sense of an appeal as a review proceeding. . . . ‘While this process is referred to as an ‘appeal’ of the board’s decision, actions brought in the circuit court pursuant to section 194.032, now section 194.036, are original actions, not appeals.’ Crapo, 278 So....

...Although the appraiser could have appealed the department’s decision to the Assessment Administration Review Commission in accordance with section 195.098, the appraiser adopted the department’s position and forwarded the corrected assessment rolls to the board for hearings in accordance with section 194.032....

...The board, acting on its own volition, held hearings on the leaseholds, determined that they were exempt, and certified the amended rolls to the appraiser. Although the department requested that the appraiser appeal the board’s decisions in accordance with sections 193.122(2) and 194.032(6), the appraiser refused to do so....

...We note first that the leaseholders were not parties below and are not parties here, nor, so far as we can tell, were they parties before the board when it decided on its own volition to overrule the decision of the appraiser and department that the leaseholds were not exempt. This was error. Under section 194.032(l)(c), the board may hear appeals from taxpayers on exemptions which the appraiser has denied and, under section 196.194, may review on its own volition or the motion of the appraiser any exemptions which have been granted....

...However, there is no provision in law for the board on its own volition to review decisions of the appraiser not to grant exemptions. The board is a quasi-judicial body established for the primary purpose of hearing taxpayer petitions and complaints against decisions of the appraiser. The procedures set forth in section 194.032 contemplate that there will be adversary parties before the board who will bear the burden of making their case and will initi *811 ate any appeals of board decisions to circuit courts....

...Because of the posture of the case and the inadequacy of the record on appeal, many of these points are not ripe for review. We resolve only those points necessary to our decision. Petitioners urge that the department had no authority to bring this action under sections 194.032(6) and 194.181 — that only taxpayers or property appraisers are authorized to appeal board decisions....