CopyCited 70 times | Published | Supreme Court of Florida | 2005 WL 1577040
...However, as we recognized in Department of Education v. Lewis,
416 So.2d 455, 458 (Fla.1982), "[s]tate officers and agencies must presume legislation affecting their duties to be valid, and do not have standing to initiate litigation for the purpose of determining otherwise." Section
194.036(1)(a) provides no exception to this rule....
CopyCited 11 times | Published | Supreme Court of Florida | 33 Fla. L. Weekly Supp. 445, 2008 Fla. LEXIS 1222, 2008 WL 2609005
...uestion of great public importance, each of which was denied. ANALYSIS In Fuchs, this Court held that a property appraiser seeking review of an adverse decision of the county value adjustment board did not have standing to file an action pursuant to section 194.036(1), Florida Statutes (1997), to argue that an applicable taxing statute was unconstitutional. After explaining that section 194.036(1) preserved the historical rule that a public official acting in his or her official capacity does not have standing to initiate an action challenging the validity of a statute and holding that the property appraiser in Fuchs thus la...
...[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. Ch. 76-234, § 4, Laws of Fla. As discussed above, in Fuchs the Court considered the scope of a property appraiser's standing pursuant to section
194.036(1)(a)....
...ning expressed in Justice Bell's concurring opinion in Sunset Harbour Condominium Ass'n v. Robbins,
914 So.2d 925, 933-38 (Fla.2005) (Bell, J., specially concurring), and the Second District's decision in Sun `N Lake. Crossings,
960 So.2d at 29. [2] Section
194.036(1), Florida Statutes (1997), defines the limited circumstances in which a property appraiser may file an action contesting the decision of the value adjustment board relating to a tax assessment. Particularly, section
194.036(1)(a) states that "nothing herein shall authorize the property appraiser to institute any suit to challenge the validity of any portion of the constitution or of any duly enacted legislative act of this state." §
194.036(1)(a), Fla. Stat. (1997) (emphasis added). Section
194.036(2) provides that a taxpayer could bring an action to contest a tax assessment pursuant to section
194.171 without placing conditions on this statutory right....
...allenging the constitutionality of a statute, the question at issue in Fuchs, it does not place any restrictions on a property appraiser's answer to a suit filed by a taxpayer or expressly sanction defenses previously prohibited by common law. Thus, section 194.036 was not cited to support the defensive posture exception discussed in Fuchs and does not resolve the question currently before the Court....
...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. Williams v. Law,
368 So.2d 1285, 1286 (Fla. 1979). [7] The provisions governing appeals of the board's decisions were moved to their own statute, section
194.036, Florida Statutes, in 1983....
CopyCited 9 times | Published | Florida 4th District Court of Appeal | 1994 WL 685951
...ent found to be due by a final order of a value adjustment board where the taxpayer timely filed a petition with such value adjustment board and such value adjustment board finding is not subject to an assertion by the property appraiser pursuant to section 194.036....
CopyCited 8 times | Published | Supreme Court of Florida | 2002 WL 500138
...In Turner v. Hillsborough County Aviation Authority,
739 So.2d 175 (Fla. 2d DCA 1999), the Second District Court of Appeal determined that, in an action to contest an adverse decision of the Value Adjustment Board (VAB) filed by the tax appraiser pursuant to section
194.036(1)(a)(b), Florida Statutes (1997), [1] *462 the appraiser does not have standing to challenge the constitutionality of an applicable property valuation statute....
...erty which served as a sports facility with permanent seating. It challenged the tax appraiser's assessment before the VAB, which agreed with the taxpayer, finding that the exemption applied. The property appraiser then filed a complaint pursuant to section 194.036, Florida Statutes (1997), challenging the adverse decision of the VAB....
...In Fuchs, the property appraiser assessed the incomplete hotel at its fair market value. The taxpayer challenged the assessment before the VAB, which agreed with the taxpayer that a "zero" valuation applied, because the improvements were not "substantially complete." The property appraiser then filed a complaint pursuant to section 194.036, challenging the VAB's decision....
...PROPERTY APPRAISER'S STANDING The initial question presented is whether, in an action filed by a property appraiser seeking review of an adverse decision of the VAB which has overturned the appraiser's ad valorem tax assessment on a subject property, the appraiser may, within an appeal pursuant to section 194.036, Florida Statutes (1997), challenge the validity of a statute on the basis that such statute is contrary to limitations imposed by the United States Constitution or the Florida Constitution....
...However, as we recognized in Department of Education v. Lewis,
416 So.2d 455, 458 (Fla.1982), "[s]tate officers and agencies must presume legislation affecting their duties to be valid, and do not have standing to initiate litigation for the purpose of determining otherwise." Section
194.036(1)(a) provides no exception to this rule....
...Watts,
70 So.2d 347, 351 (Fla. 1953)). Accordingly, we approve the decision in Turner, and reverse the decision in Fuchs. It is so ordered. WELLS, C.J., and SHAW, HARDING, ANSTEAD, PARIENTE, LEWIS, and QUINCE, JJ., concur. NOTES [1] That statute provides:
194.036....
CopyCited 7 times | Published | Florida 4th District Court of Appeal | 10 Fla. L. Weekly 810
...In this case, appellee did not disentitle itself to the presumption of correctness; it did comply with the statute. The Board's valuation is not entitled to special weight, because the variance was large enough to allow appellee to bring suit under section 194.036(1)(b), Florida Statutes (1983)....
CopyCited 6 times | Published | Florida 2nd District Court of Appeal | 1999 WL 682598
...ssessment accordingly, and the tax rolls were recertified reflecting the adjusted assessment on March 11, 1998. Turner filed suit in circuit court against the Aviation Authority and Melvin B. Smith, the Hillsborough County Tax Collector, pursuant to section 194.036(1)(a), (b), Florida Statutes (1997), which sets forth the procedure to appeal a VAB decision....
...llars amounts to a loss of public funds. Without deciding whether this exception is broad enough to apply in the context of tax assessments, as explained more fully below, we conclude *178 that its application is precluded by the express language of section 194.036(1)(a)....
...We acknowledge that our conclusion on this issue appears to be in conflict with Fuchs v. Robbins, Nos. 98-275, 98-274,
738 So.2d 338 (Fla. 3d DCA 1998)(en banc), appeal filed, No. 96,182 (Fla. Aug. 4, 1999), wherein the Third District characterized a property appraiser's complaint filed pursuant to section
194.036 as a defensive action....
...e VAB declared a violation of the constitution. Turner's challenge to the constitutionality of this tax exemption is not only prohibited by common law, it is also prohibited by the express language of the statute under which Turner's suit was filed. Section 194.036(1) provides that a property appraiser who disagrees with a decision of the VAB may appeal the decision upon establishing that the appropriate "criteria" have been met. The statutory criteria for bringing suit include the circumstance where a property appraiser determines and asserts in a legal proceeding a "specific constitutional violation" in the decision of the VAB. See § 194.036(1)(a), Fla....
...However, this subsection also provides that: "nothing herein shall authorize the property appraiser to institute any suit to challenge the validity ... of any duly enacted legislative act of this state." Id. Therefore, even if a property appraiser is convinced that an enactment is unconstitutional, we interpret section 194.036(1)(a) to prohibit that official from instituting legal proceedings to challenge its validity....
...And, as we stated earlier, this express prohibition leads us to conclude that the "public funds" exception does not apply to appeals of a VAB decision initiated by a property appraiser. Conclusion Turner's suit is a challenge to the constitutional validity of section
196.012(6), and therefore, is expressly prohibited by section
194.036(1)(a), Florida Statutes (1997)....
CopyCited 5 times | Published | Supreme Court of Florida | 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923
...anted the Taxpayers’ ad valorem tax exemption and, in so doing, overturned the Property Appraiser’s administrative denial of the exemption. The Property Appraiser then appealed the decision of the Value Adjustment Board to the circuit court. See § 194.036(1), Fla. Stat. (2006) (stating that appeals of the decisions of the Value Adjustment Board are made to the circuit court); see also § 194.036(3), Fla....
...Further, the circuit court proceeding that gave rise to this appeal was initiated by the Property Appraiser when it challenged a decision of the Value Adjustment Board that granted the constitutional tax exemption to the Taxpayers. Under the plain language of section 194.036(3), the Property Appraiser — not the Taxpayers — bore the burden of proof in the circuit court proceedings below. See § 194.036(3), Fla....
CopyCited 5 times | Published | Florida 5th District Court of Appeal | 1993 Fla. App. LEXIS 5842, 1993 WL 177731
...g by the aggrieved party. Chapter 194, Florida Statutes, provides for administrative and judicial review of property tax assessments. The value adjustment board is authorized under the statute to conduct administrative hearings on assessment issues. Section 194.036(3), Florida Statutes (1991) states that an appeal from a value adjustment board decision shall be in the circuit court; the circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action....
CopyCited 4 times | Published | Florida 1st District Court of Appeal | 2007 WL 1319256
...The Florida Supreme Court stated: The initial question presented is whether, in an action filed by a property appraiser seeking review of an adverse decision of the VAB which has overturned the appraiser's ad valorem tax assessment on a subject property, the appraiser may, within an appeal pursuant to section 194.036, Florida Statutes (1997), challenge the validity of a statute on the basis that such statute is contrary to limitations imposed by the United States Constitution or the Florida Constitution....
CopyCited 4 times | Published | United States Bankruptcy Court, M.D. Florida | 48 Collier Bankr. Cas. 2d 96, 15 Fla. L. Weekly Fed. B 123, 2002 Bankr. LEXIS 241, 39 Bankr. Ct. Dec. (CRR) 68
...f the locally elected officials from the county. Fla.Stat. §
194.015. If either the property appraiser or the taxpayer disagrees with the decision of the value adjustment board, he or she may then seek redress in the state circuit courts. Fla.Stat. §
194.036,
194.171. The next logical inquiry is the extent of state control over this value adjustment board. Section
194.036(c) of the Florida Statutes provides that the property appraiser may notify the DOR of a "consistent and continuous violation of the intent of the law or administrative rules by the value adjustment board in its decisions." The DOR may investigate and within a set statutory timeframe report its findings or recommendations to the property appraiser. Fla.Stat. §
194.036....
CopyCited 4 times | Published | Florida 3rd District Court of Appeal | 1998 WL 821744
...92. Accordingly, we find that the Property Appraiser had standing to challenge the validity of section
192.042, Florida Statutes pursuant to Department of Educ. v. Lewis,
416 So.2d 455 (Fla.1982). We further find that this holding is consistent with section
194.036, Florida Statutes....
...This litigation began when the taxpayer challenged the Appraiser's assessment at the Dade County Value Adjustment Board (VAB). There, the taxpayer argued that the property at issue was not "substantially complete" under the statute. The taxpayer prevailed. Pursuant to the provisions of sections
194.036 and
194.181(1)(b) and (2), Florida Statutes (1991), the Appraiser appealed by filing the Complaint at issue in the Circuit Court....
...Article VII, § 1(a), Florida Constitution. [24] With the obvious exception of the language establishing January 1 of each year as the taxing date. [25] Section
194.181 provides as follows: "(1) The plaintiff in any tax suit shall be: ... (b) The property appraiser pursuant to s.
194.036.(2) In any case brought by the taxpayer... the county property appraiser shall be party defendant. In any case brought by the property appraiser pursuant to s.
194.036(1)(a) or (b), the taxpayer shall be party defendant." [26] Referring to the above quoted language from Barr, the First District Court of Appeal said: "It might be said with some justification that the expression of our Supreme Court ......
CopyCited 2 times | Published | Florida 3rd District Court of Appeal | 1992 Fla. App. LEXIS 7820, 1992 WL 167613
...[2] The appraiser denied the School's application. The Property Appraisal Adjustment Board [PAAB] reversed the appraiser's decision and granted the School an educational exemption. The Property Appraiser filed an action in the circuit court pursuant to section 194.036(1)(a), Florida Statutes (1989)....
CopyCited 1 times | Published | Florida 5th District Court of Appeal | 1999 Fla. App. LEXIS 11868, 1999 WL 682609
...Upon such certification, the property appraiser shall recertify the tax rolls with all changes to the tax collector and shall provide public notice of the date and fact of recertification pursuant to subsection (2). (4) An appeal of a value adjustment board decision pursuant to §
194.036(1)(a) or (b) by the property appraiser shall be filed prior to extension of the tax roll under subsection (2) or, if the roll was extended pursuant to §
197.323, within 30 days of recertification under subsection (3). The roll may be certified by the property appraiser prior to an appeal being filed pursuant to §
194.036(1)(c), but such appeal shall be filed within 30 days after receipt of the decision of the department relative to further judicial proceedings....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 2014 Fla. App. LEXIS 7050, 2014 WL 1882209
...s. The property owners may file a petition with the county value adjustment board (“VAB”) to contest the assessed value. The VAB makes a determination of whether the assessment of the individual property exceeds just value. See §
194.301(2)(a). Section
194.036(l)(c) provides that a property appraiser may file with the Florida Department of Revenue (“DOR”) an “assertion” that the VAB has committed a “consistent and continuous” violation of the law in certain of its decisions. Section
194.036(l)(c) states that if DOR finds upon investigation that a consistent and continuous violation by the VAB has occurred, DOR “shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board ....” In accordance with section
194.036(l)(c), the Bay County Property Appraiser filed such an assertion with DOR challenging the Bay County VAB’s decisions involving 19 taxpayer petitions....
...DOR issued a probable cause review stating that there was no *1287 probable cause to find that a consistent and continuous violation by the Bay County VAB had occurred. DOR’s probable cause review concluded, “Accordingly, the Bay County Property Appraiser is not authorized to file suit” under section 194.036(l)(c)....
...seeks a writ of mandamus to require DOR to file the probable cause review with the agency clerk arguing that he is a “party who is adversely affected by final agency action” entitled to judicial review as allowed by section
120.68(1). We agree. Section
194.036(l)(c) provides, in pertinent part, that if a property appraiser disagrees with the decisions of the VAB, he or she may appeal the decision to the circuit court if: There is an assertion by the property appraiser to the Department of R...
...e value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding. Section
194.036(l)(c) allows a property appraiser, in the event of a probable cause finding by DOR, to file suit directly against the VAB for injunctive relief. See §
194.181(2) (providing that in any other case brought by a property appraiser pursuant to section
194.036(l)(a) or (b), the taxpayer is the party defendant). Section
194.036(l)(c) is silent as to what action a property appraiser may take against the VAB if DOR makes a finding of no probable cause. Unlike other statutes 1 governing the Department of Revenue and its supervisory authority over the actions of property appraisers which specifically state that Chapter 120 shall not apply, section
194.036(1) does not contain language which would exempt the probable cause determination of an assertion from Chapter 120....
CopyCited 1 times | Published | Florida 2nd District Court of Appeal | 11 Fla. L. Weekly 658
...g, distribution, and support and monitoring facilities. The Property Appraisal Adjustment Board affirmed the appraiser's decision. As a result, Ridgewood filed a complaint with the trial court. The court conducted a de novo proceeding as required by section 194.036(3), Florida Statutes (1983)....
CopyCited 1 times | Published | Florida 4th District Court of Appeal | 2017 WL 362555, 2017 Fla. App. LEXIS 765
...The VAB *94 appointed a special magistrate 1 and reversed the Property Appraiser’s 2013 tax year declassification of the McLendons’ av-iculture-related property. The Property Appraiser appealed the VAB’s decision to the circuit court by filing a Complaint to Reinstate Property Assessment, pursuant to section 194.036(1), Florida Statutes (2014)....
...testimony and making recommendations to the board, which recommendations the board may act upon without further hearing.” . “The circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action.” § 194.036(3), Fla....
CopyCited 1 times | Published | Florida 1st District Court of Appeal | 2003 Fla. App. LEXIS 2006, 2003 WL 367068
...prior to extension of the roll under s.
197.323. The circuit court, however, accepted Mastroianni’s argument that the time for filing was controlled by section
193.122(4), which provides: An appeal of a value adjustment board decision pursuant to s.
194.036(l)(a) or (b) by the property appraiser shall be filed prior to extension of the tax roll under subsection (2) or, if the roll was extended pursuant to s.
197.323, within 30 days of recertification under subsection (3). The roll may be certified by the property appraiser prior to an appeal being filed pursuant to s.
194.036(l)(c), but such appeal shall be *1159 filed within 20 days after receipt of the decision of the department relative to further judicial proceedings....
...expression of the Florida Legislature, having been last substantively amended in 1983. We find these arguments unpersuasive. Section
193.122(4) sets out the time limits within which the property appraiser may appeal a decision of the VAB pursuant to
194.036(1). By contrast, section
194.036(2) states that “[a]ny taxpayer may bring an action to contest a tax assessment pursuant to s....
CopyCited 1 times | Published | Florida 5th District Court of Appeal | 13 Fla. L. Weekly 125, 1987 Fla. App. LEXIS 11816, 1987 WL 29156
...The Board ruled that the carriers upon which the cranes were affixed are motor vehicles and, as such, were not subject to ad valorem taxes. However, the cranes were found to be subject to ad valorem taxes because they were equipment "not part of the motor vehicle." The Appraiser then brought an action in circuit court under section 194.036, Florida Statutes....
CopyCited 1 times | Published | United States Bankruptcy Court, M.D. Florida | 11 Fla. L. Weekly Fed. B 195, 1997 Bankr. LEXIS 2171, 1997 WL 828292
...ayer. Fla. Stat. §
194.011(2). In the event the taxpayer is dissatisfied with the determination, the taxpayer is authorized to file a petition with the Property Appraisal Adjustment Board established by Florida Statutes §
194.015. Florida Statutes §
194.036 provides for a procedure to appeal the determination by the Board....
CopyPublished | Florida 3rd District Court of Appeal
...prejudice asserting the VAB is a quasi-judicial entity immune from suit.
1
Value adjustment boards are quasi-judicial state entities created by
Florida statute to allow taxpayers to administratively challenge their tax
assessments. §§
194.011 through
194.036, Fla....
...assessment, or procedural or constitutional violations by the VAB. The
record shows that the Appellant originally challenged certain property
appraisals or assessments before the VAB. The VAB rendered a quasi-
judicial ruling pursuant to sections
194.036(2) and
194.171, Florida
Statutes....
...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....
...(2022) (“In
any case brought by a taxpayer or a condominium or cooperative
association, as defined in ss.
718.103 and
719.103, respectively, on behalf
of some or all unit or parcel owners, contesting the assessment of any
property, the county property appraiser is a party defendant.”). At that
point, pursuant to section
194.036, it is the county property appraiser who
will evaluate allegations of procedural and constitutional violations by the
VAB. 3
3
Section
194.036....
CopyPublished | Florida 1st District Court of Appeal
...ose. The
Chamber presented extensive record evidence of its functions,
option to contest an assessment before the VAB or directly in
circuit court. §
194.171, Fla. Stat. A party that is unsuccessful
before the VAB may file suit in circuit court. §§
194.036(2),
194.171, Fla. Stat. Proceedings in circuit court are de novo, not
appeals or reviews of VAB decisions. §
194.036(3), Fla....
CopyPublished | Florida 3rd District Court of Appeal
...specific rights of collective representation given to them in the condominium law,
section
718.111(3), and in Rule 1.221, Florida Rules of Civil Procedure. We
disagree.
5 It is undisputed that the Appraiser had a right to appeal the VAB decision
pursuant to section
194.036(1), Florida Statutes (2016).
5
Section
718.111(3) provides, in pertinent part:
The association may contract, sue, or be sued with respect to the
exercise or nonexercise of its powers....
CopyPublished | Florida 2nd District Court of Appeal | 2000 Fla. App. LEXIS 2912, 2000 WL 283100
...Lake Port Properties, Inc.,
729 So.2d 467 (Fla. 5th DCA 1999). See also Bystrom,
416 So.2d at 1141 (holding that the failure to consider the necessary factors renders the valuation invalid). The Property Appraiser, as plaintiff below, had the burden of proof. See §
194.036(3)....
CopyPublished | Florida 1st District Court of Appeal
...educational institution under section
196.012(5), and
recommended that the VAB grant the exemption. The VAB did so,
summarily granting the Academy’s property tax exemption.
Property Appraiser Crapo did not seek the de-novo hearing in
circuit court authorized under section
194.036(3), Florida Statutes.
The Academy received the educational exemption on its
Alachua County property from 2008 through 2013....
...ional
institution. The Academy responded by again petitioning the VAB.
The VAB upheld the tax exemption, the same result as in 2008.
This time, however, Property Appraiser Crapo filed suit in circuit
court for de-novo determination of the issue. See § 194.036(3), Fla.
1 The “tipsy coachman” doctrine allows an appellate court to
affirm a trial court that “reaches the right result, but for the wrong
reasons” so long as “there is any basis which would support the
judgment in the record.” Dade Cty....
...It is
not necessary to confer informally before seeking a VAB hearing
or filing suit, and it is not necessary to go to a VAB hearing before
filing suit.
Property appraisers also have the statutory right to file suit
in circuit court after a VAB rules against them. § 194.036(1), Fla.
Stat....
...Const.
8
consistently and continuously violating the law or rules, thus
triggering review by the Department of Revenue and potential
action against the VAB). 5 Property Appraiser Crapo sued in circuit
court under section 194.036(1)(a), asserting an erroneous
construction and application of the educational tax exemption
statute.
(2) VABs
Each Florida county has its own VAB, the members of which
are two members of the county’s governing body, one m...
...oes not
have to be a lawyer, except in cases involving exemptions, in which
5 The Tax Section’s amicus brief, filed February 2, 2019, sets
forth a useful history of the development of what are now called
VABs, and provides context for why section 194.036(1)(c) allows
property appraisers to reject VAB decisions through de novo
lawsuits in circuit court....
...(“Chapter 120 does not
apply to hearings of the value adjustment board.”). Whereas
appellate courts have jurisdiction to review the merits of orders
entered in chapter-120 proceedings, circuit courts review de novo
the issues presented to VABs, giving no precedential effect to VAB
decisions. § 194.036(3), Fla....
...A VAB
merely serves to informally resolve tax disputes or attempt to do
so, and because of the de novo standard that applies in circuit court
and the circuit court’s original, exclusive jurisdiction, VAB
decisions have no weight whatsoever in circuit court litigation. See
§ 194.036(3), Fla....
...AB
altogether. §
194.171, Fla. Stat.
Regardless of the prior history of a dispute, review in circuit
court is de novo: “The circuit court proceeding shall be de novo, and
the burden of proof shall be upon the party initiating the action.”
§
194.036(3), Fla....
...le” 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....
...VABs, but to no practical avail, as the law enables us to resolve the
issue before us without such an academic exercise.
12
value and is owed no deference; the property appraiser’s decision
is reviewed de novo. § 194.036(3), Fla....
...are the status of Florida’s property appraisers as elected,
independent constitutional officers; the exclusive original
jurisdiction of circuit court in tax assessment matters under the
constitution and sections
26.012(2)(e) and
194.171(1); the de-novo
standard of review required by section
194.036(3); and the one-
year-at-a-time concept embedded in rules, regulations, and
longstanding tax law practice and procedure....
...who consults with the board’s legal counsel and who must reflect
her ruling in the record. 22
Appeals. By statute, the property appraiser may appeal under
specified circumstances such as a legal error by the board or a
specific violation of an administrative rule. § 194.036(1)(a), Fla.
Stat....
...194.171, Florida Statutes,
which provides for circuit courts to have original jurisdiction in tax
cases. In either case, the “circuit court proceeding shall be de novo,
and the burden of proof shall be upon the party initiating the
action.” Id. § 194.036(3)....
...board decisions, but they are either not well taken or based on
policy rather than legal grounds.
1.
Crapo and amici urge that because de novo review of value
adjustment board decisions is available on appeal in circuit courts,
section 194.036(1)(a), Florida Statutes, final judgments of value
adjustment boards are entitled to no preclusive effect....
...at 1305. (emphasis added) (citing
Restatement (Second) of Judgments § 28, Comment a and
Illustration 1). The highlighted language makes clear that
preclusion principles are not affected by the availability of a de
novo appeal such as that provided in section 194.036(1)(a), Florida
Statutes....
CopyPublished | Florida 5th District Court of Appeal | 2004 Fla. App. LEXIS 10985, 2004 WL 1636931
...5th DCA 1998), app'd, Schultz v. Love PGI Partners, LP,
731 So.2d 1270 (Fla.1999). See also Greenwood v. Oates,
251 So.2d 665 (Fla.1971). As the party challenging the decision of the Value Adjustment Board, the Appraiser had the burden of proof in the trial court. See §
194.036(3), Fla....
...rposes. [2] Having concluded that there was substantial competent evidence to support the trial court's finding that the property was not being used for bona fide agricultural purposes, we affirm. AFFIRMED. GRIFFIN and MONACO, JJ., concur. NOTES [1] Section 194.036(3) of the Florida Statutes provides, in relevant part: 194.036. Appeals Appeals of the decisions of the board shall be as follows: * * * (3) The circuit court proceeding shall be de novo, and the burden of proof shall be upon the party initiating the action. § 194.036(3), Fla....
CopyPublished | Florida 1st District Court of Appeal | 2015 Fla. App. LEXIS 10954, 2015 WL 4464693
...Appellant, Dan Sowell, the Bay County Property Appraiser, appeals the “Probable Cause Review by the Department of Revenue” and argues that Appellee, the Department of Revenue (“Department”), erroneously concluded that Appellant’s “Assertion” filed pursuant to section 194.036(l)(c), Florida Statutes (2012), did not establish probable cause that the Bay County Value Adjustment Board (“Board”) committed a consistent and continuous violation of the intent of the law or administrative rules in adopting as...
...oceed to circuit court if he so chooses. 2 REVERSED and REMANDED with instructions. ROBERTS, C.J., BENTON and LEWIS, JJ., concur. . Section
193.011, Florida Statutes (2012), lists the eight factors “to consider in deriving just valuation.” . See §
194.036(l)(c), Fla....
CopyPublished | District Court of Appeal of Florida | 1992 Fla. App. LEXIS 895, 1992 WL 18553
...ived from any common law source. Section
193.122(4), Florida Statutes (1989) discusses appeals of value adjustment board decisions and states in part: ... The roll may be certified by the property appraiser prior to an appeal being filed pursuant to s.
194.036(l)(c), but such appeal shall be filed within 20 days after receipt of the decision of the department relative to further judicial proceedings. Section
194.036, Florida Statutes (1989) further provides in pertinent part: Appeals of the decisions of the board shall be as follows: (1) If the property appraiser disagrees with the decision of the board, he may appeal the decision to the circuit...
CopyPublished | District Court of Appeal of Florida | 1997 Fla. App. LEXIS 1574, 1997 WL 78340
...The VAB referred the matter to a special master who recommended that a total charitable exemption be granted. The VAB granted the exemption, adopting the master’s recommendation. The Property Appraiser filed an action in Dade County Circuit Court challenging the VAB’s decision. § 194.036, Fla....
CopyPublished | Florida 1st District Court of Appeal | 2009 Fla. App. LEXIS 20522
...estify and present evidence. The VAB subsequently granted many of the petitioners’ requests. The property appraiser then filed an assertion with the Department of Revenue (Department) of a consistent and continuous violation of law by the VAB. See § 194.036(l)(c) (providing that the property appraiser may appeal the decision of the VAB if the property appraiser asserts to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rule by the VAB and the Department agrees)....
CopyPublished | Florida 1st District Court of Appeal
...At the hearings held on April 24, 2008, the VAB permitted the petitioners to testify and present evidence. The VAB subsequently granted many of the petitioners' requests. The property appraiser then filed an assertion with the Department of Revenue (Department) of a consistent and continuous violation of law by the VAB. See § 194.036(1)(c) (providing that the property appraiser may appeal the decision of the VAB if the property appraiser asserts to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rule by the VAB and the Department agrees)....
CopyPublished | Florida 2nd District Court of Appeal
...In March 2015, the magistrate recommended denying Gulf Marine's
petition. The following month, however, the VAB disagreed with the
recommendation and granted the petition. The property appraiser then
challenged the VAB decision by filing a de novo circuit court action under
section 194.036, naming Gulf Marine as a defendant but not the Port
Authority.5
The circuit court later permitted the property appraiser to amend
his complaint to add the Port Authority as a defendant....
...er of the property described
in the petition or the authorized agent of the owner for purposes of filing
this petition."
5 The statute characterizes the process of challenging a value
adjustment board decision in circuit court as an "appeal." § 194.036(1).
But the Florida Supreme Court has clarified that it is an original action,
not an appeal....
...We reject both
arguments.
II. The Property Appraiser's Standing
The Port Authority's standing argument rests on a provision in the
VAB appeal statute that permits the property appraiser to challenge a
VAB decision in court if one or more of three conditions are met. See
§ 194.036(1)(a)–(c)....
...back to the timely original complaint.
This argument implicates four different statutes in Florida's
sinuous property taxation scheme. First, as mentioned, the property
appraiser challenged the VAB's decision by filing suit in circuit court
pursuant to section 194.036(1)(a)....
... appraiser's initial complaint. However, that complaint named Gulf
Marine, but not the Port Authority, as a defendant, whereas a third
statute involved here, section
194.181(2), requires that "[i]n any case
brought by the property appraiser pursuant to s.
194.036(1)(a) or (b), the
taxpayer shall be party defendant [sic]."6 A fourth statute, section
192.001(13), Florida Statutes (2014), applicable "in the imposition of ad
valorem taxes," defines "taxpayer" as "the person or other legal entity in
who...
...2d 60, 67
6 When the suit was filed, the full text of section
194.181(2), read:
In any case brought by the taxpayer or association contesting
the assessment of any property, the county property
appraiser shall be party defendant. In any case brought by
the property appraiser pursuant to s.
194.036(1)(a) or (b), the
taxpayer shall be party defendant. In any case brought by the
property appraiser pursuant to s.
194.036(1)(c), the value
adjustment board shall be party defendant.
(Emphasis added.) In 2021, the legislature rearranged and amended
section
194.181. Subparagraph (2)(b) now provides that, other than in
certain cases involving condominiums, "in any case brought by the
property appraiser under s.
194.036(1)(a) or (b), the taxpayer is a party
defendant." Ch....
...3d 1096.
But Wilkinson and Merrick Park concerned a different statute
altogether, section
194.171(2), which imposes a sixty-day deadline for
suing to contest a tax assessment. Wilkinson,
540 So. 2d at 142–43;
Merrick Park,
299 So. 3d at 1103. Notably, that statute is referred to in a
different provision of section
194.036(2) that applies when a "taxpayer
. . . bring[s] an action to contest a tax assessment pursuant to
s.
194.171." §
194.036(2) (emphasis added)....
CopyPublished | Florida 3rd District Court of Appeal | 2010 Fla. App. LEXIS 19096, 2010 WL 5093142
...NOTES [1] This type of homestead is sometimes called "common homestead" to distinguish it from the less well-known, but important benefits found in article X, section 4 of the Florida Constitution. [2] This proceeding was a de novo proceeding. See § 194.036(3), Fla....
CopyPublished | Florida 3rd District Court of Appeal
...5
role in adjudicating taxpayer disputes. Indeed, the exclusive venue for legal
adjudication of taxpayer challenges to tax assessments is an original, de
novo proceeding in circuit court. §
194.171(1), Fla. Stat. (2023); §
194.036(3), Fla....
...“review” or “supervise” VAB proceedings, neither the VAB nor its Special
Magistrate constitutes a “lower tribunal” of the appellate division. Thus, rule
9.030(c)(2) does not provide a basis for the appellate division to exercise
4
We are aware that the heading of section
194.036 (which reads, “Appeals”)
and the section’s prefatory language (“Appeals of the decisions of the board
shall be as follows:”) are misleading in this regard. But section
194.036(3)
plainly states that the circuit court proceeding in which the taxpayer contests
a tax assessment is “de novo.” And, as we noted in Johansson-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....
CopyPublished | Florida 3rd District Court of Appeal | 2003 WL 22715633
...After an evidentiary hearing before a special master, the special master determined that the Marina represented a proper public function, and was not a proprietary venture. The VAB adopted these findings. The Property Appraiser then appealed the VAB's determination by filing suit in the Circuit Court pursuant to Section 194.036, Florida Statutes....
CopyPublished | District Court of Appeal of Florida | 10 Fla. L. Weekly 1067, 1985 Fla. App. LEXIS 13679
GRIMES, Acting Chief Judge. This appeal concerns an action commenced under the authority of section 194.-036(l)(c), Florida Statutes (1983): 194.036 Appeals....
