CopyCited 43 times | Published | Supreme Court of Florida | 2004 WL 2050106
...NOTES [1] We have jurisdiction to review any decision in which a district court expressly construes a provision of the state or federal constitution. See art. V, § 3(b)(3), Fla. Const. [2] Pursuant to the requirements for parties in a tax suit under section 194.181, Florida Statutes (2001), the Powells named as defendants William Markham, the Broward County Property Appraiser, Judith M....
CopyCited 11 times | Published | Supreme Court of Florida | 33 Fla. L. Weekly Supp. 445, 2008 Fla. LEXIS 1222, 2008 WL 2609005
...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....
CopyCited 10 times | Published | Supreme Court of Florida
...ction
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....
...y injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding. This enactment clearly contemplates that injunctive relief shall be sought by way of an original civil action rather than by appeal. Further, section 194.181, Florida Statutes (Supp....
CopyCited 10 times | Published | Florida 3rd District Court of Appeal
...68). Defendant, Valencia, counterclaimed under Section
194.171, Florida Statutes (1979), claiming that the reduced assessment was still greater than "just value". The State of Florida Department of Revenue was joined as a party defendant pursuant to Section
194.181(5), Florida Statutes (1979), and later moved to realign itself as a party plaintiff because it agreed with the Property Appraiser's position....
CopyCited 9 times | Published | Florida 4th District Court of Appeal | 1994 WL 685951
...operty Appraiser's motion to dismiss and motion to drop him as a party to this action. This motion raised the court's lack of subject matter jurisdiction over an action challenging a tax assessment filed after the jurisdictional time period expired. Section
194.181, Florida Statutes (1993) requires that in any action contesting the assessment of any property, the "county property appraiser shall be a party defendant." If we were to allow a cause of action under section
197.182 in this case, the...
CopyCited 8 times | Published | Florida 4th District Court of Appeal | 1995 WL 540272
...against Southern Bell in violation of equal protection under the United States Constitution. Because this second claim posed a constitutional challenge to the assessment, the Florida Department of Revenue was joined as a party defendant pursuant to Section 194.181(5), Florida Statutes....
CopyCited 6 times | Published | Florida 2nd District Court of Appeal | 1999 WL 682598
...o of which were that Turner failed to join DOR as an indispensable party and that Turner did not have standing to challenge the constitutionality of the statute. On July 17, 1998, the trial court ruled that DOR was an indispensable party pursuant to section 194.181(5), Florida Statutes (1997), which provides in relevant part: In any suit in which the assessment of any tax ......
CopyCited 6 times | Published | Florida 5th District Court of Appeal | 1994 Fla. App. LEXIS 8248, 1994 WL 444886
...ses. CPA challenged the assessment by filing suit pursuant to section
194.171, Florida Statutes (1991), against Brevard County's property appraiser and tax collector. The Florida Department of Revenue was also named as a defendant in the action. See §
194.181(5), Fla....
CopyCited 5 times | Published | Florida 5th District Court of Appeal
...e remanded for correction of the final judgment amounts consistent with this opinion. AFFIRMED IN PART AND REMANDED. ORFINGER, C.J., and FRANK D. UPCHURCH, J., concur. NOTES [1] These appellants are necessary defendants in Deltona's suit pursuant to section 194.181, Florida Statutes (1981)....
CopyCited 5 times | Published | Florida 4th District Court of Appeal
...iser (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)). Section
194.181, Florida Statutes (1981), provides that (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......
CopyCited 5 times | Published | Supreme Court of Florida
...[3] The Board had submitted on appropriate Department forms its recommendation for 30% reductions to each of about 100 individual assessments. These were denied by the Department, however, on the ground that the Board had failed to make necessary, detailed investigations. [4] As required by Section 194.181(2), Florida Statutes (1973), the Board and the Assessor were made defendants in the suit....
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
...termine the validity, extent, and priority of the tax liens underlying that claim. " Id. at 848-49 (emphasis in original). Importantly, in both this case and the Nana's case, the only reason the Property Appraiser is made a party to the Objection is section 194.181(2) of the Florida Statutes, which states that "[i]n any case brought by the taxpayer or association contesting the assessment of any property, the county property appraiser shall be party defendant." Although the property appraiser ha...
...Indeed, under state law, only the Property Appraiser can do so because the Property Appraiser is the appropriate "county officer charged with determining the value of all property within the county . . . and with determining the tax on taxable property after taxes have been levied." Fla.Stat. §
192.001(3). Moreover, section
194.181 of the Florida Statutes requires that in any suit brought in the state circuit court for judicial review of an action contesting the assessment of any property that the "county property appraiser shall be party defendant." [4] Property Appraiser's Memorandum of Law, at 1....
CopyCited 4 times | Published | Florida 3rd District Court of Appeal | 1998 WL 821744
...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....
...[22] Collier County Ordinance 98-25. [23] Counties can levy only those taxes authorized by general law. 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: ......
CopyCited 4 times | Published | Florida 4th District Court of Appeal | 1994 WL 51869
...against Southern Bell in violation of equal protection under the United States constitution. Because this second claim posed a constitutional challenge to the assessment, the Florida Department of Revenue was joined as a party defendant pursuant to Section 194.181(5), Florida Statutes....
CopyCited 3 times | Published | Florida 1st District Court of Appeal
...lorem taxes against household goods and personal effects probably equal or may exceed the actual taxes against household goods and personal effects. This has been used as an argument against the taxation of household goods and personal effects." [4] Section 194.181(6), Florida Statutes 1977, provides: "In any suit in which the validity of any statute or regulation found in, or issued pursuant to, Chapters 192 through 197, inclusive, is contested, the public officer affected may be a party plaint...
CopyCited 2 times | Published | United States Bankruptcy Court, S.D. Florida. | 12 Fla. L. Weekly Fed. B 216, 42 Collier Bankr. Cas. 2d 233, 1999 Bankr. LEXIS 632, 34 Bankr. Ct. Dec. (CRR) 492
...ding to the United States Supreme Court and various Circuit Courts of Appeals and Bankruptcy Courts. In response to Tax Collector's argument regarding Property Appraiser, Plaintiff argues that Property Appraiser is an indispensable party pursuant to § 194.181(2), Florida Statutes because the Adversary Proceeding to determine the validity, extent, and priority of certain tax liens involves property valuation and/or tax assessment issues that Property Appraiser has a stake in....
...ollector) files a proof of claim, the sovereign immunity of all state officers (including property appraisers) associated with that claim or a claim that "arose out of the same transaction or occurrence" as the original claim is waived. In addition, § 194.181(2), Florida Statutes, states that "[i]n any case brought by the taxpayer or association contesting the assessment of any property, the county property appraiser shall be party defendant." In determining the validity, extent, and priority o...
...ent, and priority of those liens under § 505. Because Tax Collector filed the proof of claim, he was a necessary party to an action involving an objection to that claim and a § 505 determination of the tax liens underlying that claim. Furthermore, § 194.181(3), Florida Statutes, states that "[i]n any suit involving the collection of any tax on property, as well as questions relating to tax certificates or tax deeds, the tax collector charged under the law with collecting such tax shall be the...
...impair or impede [their] ability to protect that interest or . . . leave any of the [named] parties subject to a substantial risk of incurring inconsistent obligations by reason of the claimed interest." The Court notes that Plaintiff was ordered by this Court and required by § 194.181(2) and (3) to name Property Appraiser and Tax Collector as defendants. Although this Court also ordered Plaintiff to name as Defendants "all taxing authorities who have not been paid who levied taxes against the property," § 194.181, the provision of the Florida Statutes that prescribes the "Parties to a tax suit," does not require local ad valorem taxing authorities that levied taxes on certain property to be named as defendants to a suit challenging the tax assessments....
...ty. [3] This Court entered an Order on July 6, 1998 requiring Plaintiff to file an Adversary Proceeding naming as Defendants Tax Collector, Property Appraiser and "all taxing authorities who have not been paid who levied taxes against the property." Section 194.181(2), Florida Statutes, requires taxpayers challenging the assessment of property to name county property appraiser as a party defendant.
CopyCited 2 times | Published | Florida 3rd District Court of Appeal | 1988 WL 10221
...Longstanding common law, as well as common sense, requires it to be read in pari materia with other statutory provisions requiring the presence of individual taxpayers as indispensable parties in such challenges. Chapter 194, Florida Statutes (1985), and specifically section
194.181, entitled "Parties to a Tax Suit," calls for the joining of taxpayers as party plaintiffs when their tax assessments are challenged and at issue. See Department of Revenue v. Florida Mun. Power Agency,
473 So.2d 1348, 1350 (Fla. 1st DCA 1985), review denied,
482 So.2d 347 (Fla. 1986). Nothing in the language of section
718.111(3) negates the application of section
194.181....
...vidual unit owner or class of unit owners to bring any action which may otherwise be available." Thus, it is necessary to read section
718.111(3) as it applies to the condominium association's power to contract, sue and be sued, in pari materia with section
194.181 and its requirement that any taxpayer whose assessment is contested be joined as a party. Consequently, taxpayers are indispensable parties to such suits. See Bystrom v. Bal Harbour 101 Condominium Ass'n,
502 So.2d 1312 (Fla. 3d DCA 1987). Ignoring section
194.181 requirements could result in condominium taxpayers who never consented to sue being hit with higher taxes, should the association be unsuccessful in its claim....
...Constitution. See Florida Canners Ass'n v. State, Dep't of Citrus,
371 So.2d 503, 513 (Fla. 2d DCA 1979); Florida High School Activities Ass'n v. Bradshaw,
369 So.2d 398 (Fla. 2d DCA 1979). The appellant cannot escape its statutory obligation under section
194.181(5), Florida Statutes (1985) to join the executive director of the Department of Revenue simply by alleging that its claim is brought under the federal constitution....
...affecting the execution of his responsibilities to taxpayers, far exceeds any expediency which may result from excluding him. Therefore, we find that BCA erred in its refusal to join as plaintiffs individual condominium owners/taxpayers pursuant to section 194.181(1)(a) and as a defendant, the executive director of the Florida Department of Revenue, pursuant to section 194.181(5)....
CopyCited 2 times | Published | Florida 1st District Court of Appeal
...r should be applied to actions brought by the sovereign on an assertion of immunity. For example, in subsection (3) of the statute, the taxpayer, as a precondition to filing an action, is required to pay an amount which he or she admits to owing. In section 194.181(1)(a), [2] the taxpayer is in part identified as the *382 party contesting the assessment of the tax....
CopyCited 1 times | Published | Florida 2nd District Court of Appeal | 2003 WL 21394455
...[1] The Appraiser moved to dismiss the action alleging that as owner of the property the City, and not VGA, was the proper party to assert the tax challenge. [2] The Appraiser's motion to dismiss was denied, and VGA was permitted to proceed. VGA prevailed after a two-day trial. Section 194.181, Florida Statutes (1999) and (2000), designates parties who have standing as plaintiffs in a tax suit. Those parties are "the taxpayer contesting the assessment of any tax, the payment of which he or she is responsible for under the law," or the property appraiser. § 194.181(1)(a), (b) (emphasis supplied)....
...ida Statutes (1999) and (2000): "`Taxpayer' means the person or other legal entity in whose name property is assessed." For each of the assessment years in dispute, the golf course was assessed in the name of the City. The plain language of sections
194.181(1) and
192.001(13) indicates that the City was the proper party to challenge the tax assessments in this case....
...See also Greens of Inverrary Condo. Ass'n Phase I, Inc. v. Johnson,
445 So.2d 1096 (Fla. 4th DCA 1984) (holding that condominium unit owners, rather than condominium association, were proper parties to challenge tax assessments; this holding applied to an early version of section
194.181 which has since been amended to give condominium, homeowners, and cooperative associations standing to file tax suits); cf....
CopyCited 1 times | Published | Florida 4th District Court of Appeal | 2015 Fla. App. LEXIS 18399, 2015 WL 8348320
...In sum, the SOH benefit thus depends on the difference between the
just value and the assessed value in the year that the homeowner
abandons the former homestead. For calculating the portability benefit,
to challenge the 2012 assessment. See § 194.181(1)(a), Fla....
CopyCited 1 times | Published | Florida 4th District Court of Appeal | 1991 WL 147667
...We also reverse its denial of the Association as class representative and affirm its denial as to Sunbelt. In our view, the key issue as to the Association is the legislative intent in amending what we deem to be the governing *611 statute; namely, section 194.181, Florida Statutes....
...that section to assist the court in resolving the issue other than its title and body. The Department of Revenue did not participate in oral argument by separate counsel, having joined in the property appraiser's arguments on this particular point. Section 194.181, Florida Statutes (1987), was amended to enable condominium associations to institute tax suits on behalf of individual unit owners....
...le for under the law or the condominium association, cooperative association, or homeowners' association as defined in s.
723.075 which operates the units subject to the assessment. (Emphasis added.) One appellee, the property appraiser, argues that section
194.181(1)(a), as amended, is unconstitutional....
...Similarly we interpret the amendment to overrule the third district's holding in Bonavista Condominium Ass'n v. Bystrom,
520 So.2d 84 (Fla. 3d DCA 1988), in which the third district held the taxpayers/individual unit owners to be indispensable parties as a result of a pari materia reading of sections
194.181 and
718.111(3), Florida Statutes (Supp....
CopyPublished | Florida 1st District Court of Appeal
...volved) (h) Section
163.01(7) (Actions to validate bonds under the Florida Interlocal Co-operation Act) (i) Section
193.1145(2) (Actions against the Department of Revenue to contest the disapproval of any or all parts of an assessment roll) *762 (j) Section
194.181(5) (Constitutional challenges to tax assessments) (k) Section
195.092(2) (Suit by property appraiser or taxing authority to contest validity of any rule, regulation, directive, or determination of any agency of the state disapproving...
CopyPublished | District Court of Appeal of Florida
2 The VAB argued that section
194.181, Florida Statutes, provides that the proper
CopyPublished | District Court of Appeal of Florida
determination of the county’s value adjustment board, section
194.181(2), Florida Statutes (2016), apparently presents
CopyPublished | District Court of Appeal of Florida
issues raised in the complaint. 5 5 See §
194.181(5), Fla. Stat. (2017).
CopyAgo (Fla. Att'y Gen. 1975).
Published | Florida Attorney General Reports
the validity or invalidity of the statute. Section
194.181(6), F.S., states: In any suit in which the
CopyPublished | District Court of Appeal of Florida | 10 Fla. L. Weekly 1815, 1985 Fla. App. LEXIS 14426
responsible for defending the county's tax roll. §
194.181, Fla.Stat. Here, after assessing the plaintiffs’
CopyPublished | District Court of Appeal of Florida | 1977 Fla. App. LEXIS 15153
assessment *827already made on his property. Section 194.-181(2), Florida Statutes (1971)1 provides: “In
CopyPublished | United States Bankruptcy Court, M.D. Florida | 1986 Bankr. LEXIS 6985
general principles which govern standing. Fla.Stat. §
194.181 (1983) specifically sets forth who may contest
CopyPublished | District Court of Appeal of Florida
defendant, whereas a third statute involved here, section
194.181(2), requires that "[i]n any case brought
CopyPublished | Florida 3rd District Court of Appeal
as an indispensable party as required by section
194.181(3), Florida Statutes (2023) (requiring the
CopyPublished | District Court of Appeal of Florida | 74 Oil & Gas Rep. 195, 1982 Fla. App. LEXIS 20834
compliance with the mandatory requirements of section
194.181(5), Florida Statutes (1982). The taxpayers’
CopyPublished | District Court of Appeal of Florida
indispensable parties to this action (see Section
194.181(5), Florida Statutes 1973) and that counts
