CopyCited 20 times | Published | Florida 3rd District Court of Appeal
...The Taxpayers were expressly required by the judgment to pay to the Tax Collector taxes on the additional *1145 ad valorem value of $6,000,000 with interest to accrue on this deficiency at the rate of eight per cent per annum commencing ten days from date of judgment. This was plain error. Section 194.192(2), Florida Statutes (1977), expressly provides: (2) If the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid, it shall enter judgment against the taxpa...
CopyCited 9 times | Published | Supreme Court of Florida | 1975 Fla. LEXIS 3316
..., Appellant argues that, since the state has the burden of showing an overpowering public necessity for the enactment of this statute, the state has available to it a reasonable alternative, i.e., the procedure established by Section
194.171 (4) and Section
194.192(2), Florida Statutes, relating to real property, which read as follows: "Section
194.171(4) Florida Statutes: "No action to contest a tax assessment may be maintained unless all taxes on the property which the taxpayer in good faith admits to be owing, including taxes assessed in years after the action is brought, are paid before they become delinquent." "Section
194.192(2) Florida Statutes: "If the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid, it shall enter judgment against the taxpayer for the deficiency and for...
CopyCited 5 times | Published | Florida 5th District Court of Appeal
...iencies. It also awarded $165,715.67 in costs to Deltona. Appellants challenge the court's rejection of their method of valuation for Marion Oaks; they claim the court erred in not assessing interest on the deficiencies at 10% per annum, pursuant to section 194.192(2), Florida Statutes (1981); they question the allowance of discounts on the tax sums paid; and they argue the award of costs was arbitrary and excessive....
...Appellants have failed to point to any basis in the record to show error in the trial court's findings, and no basis upon which to suggest we impose a finding of bad faith, thereby justifying an imposition of the 10% interest penalty provided under section 194.192(2), Florida Statutes (1981)....
...235,227.62 for 1979 or $9,409.10. Because these calculations will change the amounts of the final judgments, we remand these proceedings for amendment of the judgments. Finally, we affirm the trial court's award of costs to the taxpayers pursuant to section 194.192, Florida Statutes (1981)....
CopyCited 3 times | Published | Florida 2nd District Court of Appeal | 1979 Fla. App. LEXIS 14852
...eater than the amount the property owner has in good faith admitted and paid. That deficiency judgment, appellees assert, would be a lien against all of the property owners' property in the county, not just the property subject to the contested tax. Section 194.192(2). Assuming, but not deciding, that appellees' interpretation of Section 194.192(2) is correct, their argument must be rejected in light of the fact that general partners would be personally liable for any deficiency judgment entered against their limited partnership....
CopyCited 3 times | Published | Florida 3rd District Court of Appeal
...Artis,
345 So.2d 1109, 1111 (Fla. 4th DCA 1977). Reversed and remanded for further proceedings. NOTES [1] That the amount paid is not a good faith estimate of what is actually owed does not preclude granting injunctive relief, but is the basis for stiff statutory penalties. See §
194.192, Fla....
CopyPublished | District Court of Appeal of Florida
awarding costs to the County and DOR under section
194.192, Florida Statutes. In their briefs, however
CopyPublished | District Court of Appeal of Florida | 14 Fla. L. Weekly 801, 1989 Fla. App. LEXIS 2107
...The circuit court, in the first judgment appealed, decided the case in favor of the taxing authorities in a declaratory judgment. The tax collector subsequently requested the court to enter a money judgment against Champion Realty pursuant to the provisions of section 194.192, Florida Statutes....
CopyPublished | District Court of Appeal of Florida | 1982 Fla. App. LEXIS 20620
...The Taxpayers were expressly required by the judgment to pay to the Tax Collector taxes on the addi *1145 tional ad valorem value of $6,000,000 with interest to accrue on this deficiency at the rate of eight per cent per annum commencing ten days from date of judgment. This was plain error. Section 194.192(2), Florida Statutes (1977), expressly provides: (2) If the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid, it shall enter judgment against the taxpa...
CopyPublished | Florida 4th District Court of Appeal | 1992 Fla. App. LEXIS 4730, 1992 WL 83903
...estimate of what is actually owed in order to secure a temporary injunction: That the amount paid is not a good faith estimate of what is actually owed does not preclude granting injunctive relief, but is the basis for stiff statutory penalties. See § 194.192, Fla.Stat....
...h section
194.171, Florida Statute (1989) and making a good faith payment, it was entitled to enjoin further collections of any balance pending determination of the suit. Otherwise, appellant asserts, the legislature would not have made provision in section
194.192(2) for interest and penalties to be collected after an unsuccessful challenge. Section
194.192(2) provides: If the court finds that the amount of tax owed by the taxpayer is greater than the amount the taxpayer has in good faith admitted and paid, it shall enter judgment against the taxpayer for the deficiency and for interest...
...In sum, the collector contends that public policy would be best advanced by requiring a movant under section 194.-211 to show the usual prerequisites for issuance of an injunction. In North Port Bank v. State,
313 So.2d 683 (Fla.1975), the supreme court treated the provisions of section
194.192(2) as if they were, indeed, the sole protections for payment afforded the government during the pendency of a real estate tax challenge case....
...The court found no constitutional flaw in a more stringent scheme setup in personal property tax challenges requiring all of the taxes or a bond in the same amount to be posted as a condition to the challenge. Although the case did not directly involve the application of section 194.192(2), the court’s comment suggests this section was intended to be used in much the same way that a bond might be used: In our opinion, the transitory nature of intangible taxes justifies the state in adopting methods of collection which differ from those used to collect real property ad valorem taxes....
...The only nonviolent defense is legal action against the government. Id. at 687 . We believe the issue to be close, but we are strongly influenced by the Supreme Court’s opinion in North Port Bank . We read that opinion as indicating that ordinarily the interest and penalties of section 194.192 will protect the tax collector from any temporary loss of revenue while the tax challenge is pending....
CopyPublished | Florida 2nd District Court of Appeal
...We therefore reverse the orders on appeal and remand for the entry of orders denying the relief sought by TWA. Reversed and remanded. CASANUEVA and DAVIS, JJ., Concur. NOTES [1] TWA concedes that although taxpayers are required to pay interest on tax underpayments, see § 194.192(2), taxpayers who make overpayments are not entitled to recover interest.
