Florida/Georgia Personal Injury & Workers Compensation

...is here. Barndollar v. Sunset Realty Corp., 379 So.2d 1278, 1280 n. 1 (Fla. 1979); Gray v. Bryant, 125 So.2d 846 (Fla. 1960). [6] See art. VII, § 9(a), Fla. Const. [7] Board proceedings are governed by rules prescribed by the Department of Revenue. § 195.027(1), Fla....

...Disagreement with a constitutional or statutory duty, or the means by which it is to be carried out, does not create a justiciable controversy or provide an occasion to give an advisory judicial opinion. See Askew v. City of Ocala, 348 So.2d 308 (Fla. 1977). Since the property appraisers under section 195.027(1), Florida Statutes (1977), had a clear statutory duty to comply with the prescribed Department of Revenue regulations governing the taxability of household goods, [2] they clearly lacked standing for declaratory relief in their governmental capacities....

..., and I went through Omni with a list in my hand to see if the tenants were, in fact in possession and some of them were. Some never came in. The Taxpayers can hardly be heard to object to the use of such data by the Property Appraiser. Furthermore, Section 195.027(3), Florida Statutes (1977), authorizes the appraiser to obtain access to a taxpayer's records which would aid the appraiser in rendering his assessment....

...Such a result appears particularly compelling in the case at bar because the taxpayers' own intransigence forced the appraiser to assign a hypothetical figure as net income. The taxpayers basically ask us to reward their lack of cooperation, something we decline to do. The taxpayers also argue that section 195.027(3), Florida Statutes (1979), limits the time a property appraiser can obtain access to taxpayer records to the pre-assessment period during which the appraiser is preparing the tax rolls. Such an interpretation is unwarranted. Section 195.027(3) states that the property appraiser, the Department of Revenue, and the Auditor General can obtain access to such records when "it is determined that such records are necessary to determine either the classification or the valuation of taxable nonhomestead property." § 195.027(3), Fla. Stat. (1979). Aside from the devastating impact the taxpayers' position would have on the Department of Revenue and the Auditor General were we to adopt it, nothing in the language of section 195.027(3) precludes the post-assessment production of pertinent records....

...Rather, this section is wholly a limitation on the purpose of the request. The tax assessment proceeding involved in the instant case is plainly a proceeding "to make a determination of the proper assessment as to the particular property in question" as intended by the statute. § 195.027(3), Fla....

...Rules 1.280 and 1.350 of the Florida Rules of Civil Procedure provide for a broad range of discovery, allowing the discovery of any document relevant to the subject matter of the pending action. Simons v. Jorg, 384 So.2d 1362 (Fla. 2d DCA 1980). Under sections 193.074, 195.027(3), and 195.084(1), Florida Statutes (1979), the property appraiser is compelled to treat the data confidentially once it is obtained....

...Disagreement with a constitutional or statutory duty, or the means by which it is to be carried out, does not create a justiciable controversy or provide an occasion to give an advisory judicial opinion. See Askew v. City of Ocala, 348 So.2d 308 (Fla.1977). Since the property appraisers under section 195.027(1), Florida Statutes (1977), had a clear statutory duty to comply with the prescribed Department of Revenue regulations governing the taxability of household goods, they clearly lacked standing for declaratory relief in their governmental capacities....

...n. Respondent, Kampgrounds of America (KOA), served the interrogatories in connection with an action filed against petitioner contesting the assessment and valuation placed on respondent's Fiesta Key Resort. Petitioner relies on sections 193.074 and 195.027(3), Florida Statutes (1987), [1] which provide that all returns and records produced by taxpayers shall be deemed to be confidential....

...ailable to competitors. Petitioner argues that the trial court, in issuing its order, neither considered the taxpayers' interests nor required that KOA establish a reason for requesting the information. Respondent also relies on sections 193.074 and 195.027(3), pointing to the exception within the statutes which allows disclosure of confidential information upon court order....

...rmine the contested issue. "Access to a taxpayer's records shall be provided only in those instances in which it is determined that such records are necessary to determine either the classification or the value of the taxable nonhomestead property." § 195.027(3), Fla....

...NOTES [1] Section 193.074 in pertinent part provides: "All returns of property ... submitted by the taxpayer pursuant to law shall be deemed to be confidential in the hands of the property appraiser, the clerk of the circuit court, the department, the tax collector, and the Auditor General, except upon court order... ." Section 195.027(3) likewise provides in pertinent part: "All records produced by the taxpayer under this subsection shall be deemed to be confidential in the hands of the property appraiser, the department, the tax collector, and the Auditor General...

...tions for the collection of taxes, properly acknowledges the supremacy of the constitution over any administrative rule or statute that might limit the class of individuals eligible for the exemption under the plain language of the constitution. See § 195.027(1), Fla....

...venue shall prescribe reasonable rules and regulations for the assessing and collecting of taxes, and such rules and regulations shall be followed by the property appraisers, tax collectors, clerks of the circuit court, and value adjustment boards." § 195.027(1), Fla....

...atutes, as well as prescribing forms for the property appraisers under section 195.022. Additionally, the DOR prescribes rules and regulations for the property appraisers, tax collectors, clerks of the courts, and value adjustment boards pursuant to section 195.027....

...charged with implementing the legislature's intention that Florida's ad valorem taxation laws are enforced, implemented and administered uniformly throughout the state." Dept. of Revenue v. Ford, 438 *415 So.2d 798, 800 (Fla.1983) (citing Fla.Stat. § 195.027(1) (1981))....

...Rule 12D-7.02 was adopted pursuant to the authority delegated to the Department by the legislature, permitting it to prescribe reasonable rules and regulations for the assessing and collecting of taxes, and requiring also that such rules "shall be followed by the property appraisers." Section 195.027(1), Florida Statutes (1977)....

...rather by questioning the capitalization rate which the Appraiser applied to the hypothesized net income figure. Under these circumstances, say the taxpayers, the production of these and like records may not be compelled. The Appraiser contends that Section 195.027(3), Florida Statutes (1979), and a Department of Revenue Rule promulgated thereunder, specifically authorize the production of the records, but even absent such authority, the records, as any other relevant evidence, are discoverable under the Florida Rules of Civil Procedure. We begin with the statute relied on by the Appraiser. Section 195.027(3), Florida Statutes (1979), provides as follows: "(3) The rules and regulations shall provide procedures whereby the property appraiser, the Department of Revenue, and the Auditor General shall be able to obtain access, where necessa...

...Access shall be provided only to those records which pertain to the property physically located in the taxing county as of January 1 of each year and to the income from such property generated in the taxing county for the year in which a proper assessment is made." (emphasis supplied). Pursuant to Section 195.027(1), the Department of Revenue promulgated Rule 12D-1.05, Rules of the State of Florida Department of Revenue, Division of Ad Valorem Tax, which provides in pertinent part: "(1) The appraiser of each county, duly authorized representat...

..."(3) All records produced by the taxpayer under this rule shall be deemed to be confidential in the hands of the appraiser, the Department and the Auditor General, and shall not be divulged to any person, firm or corporation." Before the advent of Section 195.027(3) in 1973, [2] the law in Florida was that, pre-assessment, a property owner was not required to reveal his income and expense records to the Appraiser, and the Appraiser was without authority to obtain such records....

...[4] Although an individual's financial affairs are not clothed with a privilege or immune from inquiry, the confidential nature of such affairs is well recognized. See Fryd Construction Corp. v. Freeman, 191 So.2d 487 (Fla. 3d DCA 1966). More specifically, Section 195.027(3), Florida Statutes (1979), evinces this same respect for the private nature of the financial records of its citizen-taxpayers by requiring a showing of necessity as a predicate for pre-assessment production....

...The resolution of this dispute turns, therefore, on the definition of the term "livestock." Chapter 193 does not contain a definition of "livestock." However, the Florida Department of Revenue has promulgated the following definition pursuant to the legislative mandate, in section 195.027, Florida Statute (1993), that it implement and administer Florida's ad valorem taxation laws: "Livestock" — Animals kept or raised for use or pleasure; especially farm animals kept for use and profit....

...family unit or with respect to any residential unit.” Art. VII, § 6(b), Fla. Const. (emphasis added). The Florida Department of Revenue is charged with the responsibility to establish rules and regulations for assessing and collecting taxes. § 195.027(1), Fla....

...We agree with the court’s conclusion that the Florida Department of Revenue is clearly charged with implementing the legislature’s intention that Florida’s ad valorem taxation laws are enforced, implemented and administered uniformly throughout the state. § 195.027(1), Fla....

accordance with Rule 12B-1.149(2), F.A.C. Section 195.027(3), F.S., reads as follows: (3) The rules and

...r a subpoena duces tecum compelling appellee to produce financial records relating to appellee's tangible personal property in Alachua County. Because we conclude *55 that the complaint stated a cause of action for a subpoena duces tecum pursuant to section 195.027(3), Florida Statutes (2006), and Florida Administrative Code Rule 12D-1.005, we reverse and remand for further proceedings....

...effect, was for a pure bill of discovery, which was not appropriate under the circumstances. As to the first ground, the motion claimed that rule 12D-1.005 was an invalid exercise of delegated legislative authority insofar as it enlarged or modified section 195.027(3), Florida Statutes, which provided no authority for a property appraiser to seek or obtain a subpoena, and unconstitutionally attempted to confer jurisdiction on the circuit court....

...information to aid "the prosecution or defense of an action pending or about to be commenced in some other court." The trial court granted appellee's motion and dismissed the complaint with prejudice upon finding that (1) neither rule 12D-1.005 nor section 195.027 conferred subject matter jurisdiction upon the court to issue a subpoena for the requested financial records and (2) the court did not have subject matter jurisdiction in equity where the complaint appeared to have been brought as a "type of investigatory tool." This appeal follows....

...3d DCA 2004) (holding that the circuit court had exclusive original jurisdiction over an action by the county inspector general seeking equitable, injunctive relief enforcing his subpoena for certain corporate records). The real issue is whether appellant was entitled to seek a subpoena pursuant to section 195.027(3) and rule 12D-1.005. Section 195.027(3) allows the property appraiser to seek the pre-assessment or post-assessment production of financial records when "it is determined that such records are necessary to determine either the classification or the valuation of taxable nonhomestead property." Bystrom v....

...See Ch. 73-172, § 2, at 333, Laws of Fla.; Palm Corp. v. Homer, 261 So.2d 822, 823 (Fla.1972); Whitman v. Bystrom, 464 So.2d 182, 184 (Fla. 3d DCA 1985), quashed on other grounds, 488 So.2d 520 (Fla.1986). Pursuant to rulemaking authority granted by section 195.027(3), the Department of Revenue adopted rule 12D-1.005 governing access to financial records which, among other things, authorizes the property appraiser to seek a subpoena duces tecum in circuit court if a taxpayer refuses a written demand for production of the records....

...In his complaint, appellant alleged that appellee refused a written demand to produce financial records which were necessary for appellant to accurately determine the value of appellee's property as of January 1, 2006. This was sufficient to state a cause of action for a subpoena duces tecum pursuant to section 195.027(3) and rule 12D-1.005(2)(d)....

...seeking a subpoena duces tecum pursuant to rule 12D-1.005(2)(d) and remand for further proceedings. Although appellee maintained below that rule 12D-1.005 was an invalid exercise of delegated legislative authority insofar as it enlarged or modified section 195.027(3), we do not address that argument here because appellee has not pursued it on appeal....

...f offered. Penalties and interest are stayed once the property comes under the bankruptcy proceeding and do not commence until released from the proceeding. Upon release the penalties and interest shall commence until the tax is paid.” Pursuant to § 195.027(1) of the Florida Statutes, tax collectors must follow the rules promulgated by the Department of Revenue....

survey information in camera and considered section 195.-027(3), Florida Statutes (1989), which provides

...ad valorem taxes it pays on the land. Intangible leasehold taxes, however, are the responsibility of the lessee.2 2 The City also argues that Florida Administrative Code 12D-13.046, which was promulgated by the Florida Department of Revenue, see section 195.027, Fla....

..., and I went through Omni with a list in my hand to see if the tenants were, in fact in possession and some of them were. Some never came in. The Taxpayers can hardly be heard to object to the use of such data by the Property Appraiser. Furthermore, Section 195.027(3), Florida Statutes (1977), authorizes the appraiser to obtain access to a taxpayer’s records which would aid the appraiser in rendering his assessment....

...ri jurisdiction, we dismiss the petition for lack of jurisdiction. Petition dismissed. 3 The trial court’s order recognizes that the Property Appraiser is required to maintain the confidentiality of Miramar’s financial records under section 195.027(3) of the Florida Statutes....

...ny public record in that system that is not exempted by law from public disclosure. 11 I am not aware of, nor have you brought to the attention of this office, any provision prohibiting the property appraiser from maintaining records electronically. Section 195.027 (2), Florida Statutes, however, provides that it is the legislative intent that all counties operate on computer programs that are substantially similar and produce data that are directly comparable....

...86-300, Laws of Florida, which provides that the Department of Revenue shall have general supervision of the assessment and valuation of property so that all property will be placed on the tax rolls and shall be valued at its just valuation as required by the State Constitution. Section 195.027 , F.S., requires the department to prescribe reasonable rules and regulations for the assessing and collecting of taxes which shall be followed by the property appraisers, tax collectors, clerks of the circuit court, and property appraisal adjustment boards. Subsection (3) of s. 195.027 , F.S., in part, provides: The rules and regulations shall provide procedures whereby the property appraiser, the Department of Revenue, and the Auditor General shall be able to obtain access, where necessary, to financial records relating...

pursuant to s. 193.074, F.S. (1990 Supp.). Section 195.027, F.S. (1990 Supp.), requires that the Department

questions as stated are answered in the negative. Section 195.027(3), F.S., reads as follows: (3) The rules and

...ate assessment for each lot. Any lots or blocks belonging to a single owner or owners within a government grid section may be included on a single entry, excepting out of the description, of course, any lands dedicated to and accepted by the county. Section 195.027 , F.S., which directs the department to prescribe rules and regulations for the assessing and collecting of taxes, states in subsection (2): ....

valuation, as required by the constitution.... Section 195.027(1) directs the Department to prescribe reasonable

must be followed by the property appraiser. Section 195.027(1), F.S.; Department of Revenue v. Markham