CopyCited 20 times | Published | Supreme Court of Florida
...itutions. "Defendant contends that the disapproval of Plaintiff's application by the Tax Assessor was a mere tentative administrative determination which automatically brings the application before the Board of Tax Adjustment in accordance *198 with Section 196.151, Florida Statutes....
...ave deprived Plaintiff of any right without Due Process of Law, even if the Homestead Exemption from taxation were an absolute right. No homestead application can be denied except by final action of the Board of Tax Adjustment. See Florida Statutes, Section
196.151 (1971). "5. Plaintiff received adequate notice and opportunity to be heard in a quasi-judicial proceeding by the Board of Tax Adjustment before denial of his 1972 Homestead Tax Exemption. Also, Sections
194.032(3) and
196.151, Florida Statutes, accord Plaintiff the right to be accompanied by counsel at said hearing....
...iff's 1972 application for homestead exemption had been properly denied by the Board of Tax Adjustment. It is appellant's position that the trial court erred in holding that neither the action of appellee in this case, nor Sections
196.131(1)(a) and
196.151, Florida Statutes, *199 F.S.A., deprived appellant of a property interest without due process of law, in contravention of the State and Federal Constitutions....
...Additionally, he argues that the foregoing sections of the Florida Statutes are unconstitutional, in that they failed to provide for procedural due process of law. Appellant also contends that the trial court erred in holding that the April 1 deadlines, contained in Sections
196.011,
196.131 and
196.151 of the Florida Statutes, F.S.A., do not contravene or conflict with the due process of law clauses of the State and Federal Constitutions....
CopyCited 4 times | Published | Florida 1st District Court of Appeal | 1990 WL 126327
...However, in 1988, seven denials, in addition to the Parrish application, were predicated on a determination that property formerly eligible for homestead was being rented. Four of these denials occurred prior to the July 1 cut-off date for denying homestead applications. See § 196.151, Fla....
CopyCited 4 times | Published | Florida 1st District Court of Appeal | 10 Fla. L. Weekly 1943
...The foregoing would indicate we are concerned with the appellant's 1984 homestead exemption. The property appraiser, in his brief, claims that appellant's action is untimely because he did not file his suit for over a year after the deadline expired. (Section 196.151, Florida Statutes, requires the homestead exemption applicant to file his suit within 15 days from the property adjustment board's refusal of the homestead exemption application.) It would appear that if appellant was "over a year lat...
CopyCited 3 times | Published | Florida 4th District Court of Appeal | 1999 WL 493103
...The homestead exemption is one of the exemptions from taxation provided for in Chapter 196, Florida Statutes (1997). Between March 1 and July 1, property appraisers "shall ... carefully consider all applications for tax exemptions that have been filed in their respective offices." § 196.151, Fla....
CopyCited 3 times | Published | District Court, S.D. Florida | 1979 U.S. Dist. LEXIS 14179
...*1193 Plaintiffs argue that there is no effective state remedy, notwithstanding the scheme set forth in Florida Statutes, Chapter 194, Administrational Judicial Review of Property Taxes; Part I, Administrative Review, §§
194.011-194.042; Part II, Judicial Review §§
194.171-194.231; and Chapter 196, §
196.151 (F.S.1977)....
CopyCited 2 times | Published | Florida 4th District Court of Appeal | 2012 WL 2913295, 2012 Fla. App. LEXIS 11703
...A court shall lose jurisdiction of a case when the taxpayer has failed to comply with the requirements of subsection (5). §
194.171(5) & (6), Fla. Stat. (2011). The trial court denied the motion and this petition followed. *301 The property owners take the position that their declaratory action is filed pursuant to section
196.151 (concerning homestead exemptions) and chapter 86 (concerning declaratory judgments)....
...l court should have dismissed action for lack of jurisdiction; holding denial of exemption was “assessment” subject to statute of limitations applicable to real property tax assessments). It does not matter whether the challenge is brought under section
196.151 or
194.171....
CopyPublished | United States Bankruptcy Court, M.D. Florida | 1991 Bankr. LEXIS 1583, 1991 WL 229809
...The board may act upon this recommendation without further hearing. Id. The ultimate decision by the board may only be challenged if the applicant files a proceeding in the circuit court for the county where the property in question is located within 15 days of the board’s decision. Fla.Stat.Ann. § 196.151 (1991)....
CopyPublished | Florida 1st District Court of Appeal
...After investigating,
the Property Appraiser concluded that Appellants were renting
their property.
Appellants filed a circuit court action contesting the denial of
their homestead property tax exemption. Ultimately, both parties
sought summary judgment and the trial court ruled that only the
notice requirements in § 196.151 apply....
...processes administered under the revenue laws of this state.”
§
192.0105, Fla. Stat. And taxpayers’ “RIGHT TO KNOW” rights
include, for instance: “[t]he right of an exemption recipient . . . to
notice of denial of the exemption (see ss.
196.011(6),
196.131(1),
196.151, and
196.193(1)(c) and (5)).” §
192.0105(1)(f), Fla....
...(1)(f). Appellants argue that
the heightened notice requirements in §
196.193(5) apply to the
denial of its homestead exemption. And the Florida Department of
Revenue agrees with them. However, the Property Appraiser
disagrees and asserts that only §
196.151 applies in cases
involving the denial of a homestead exemption.
These two exemption notice provisions state, in relevant part:
196.151 Homestead exemptions; approval, refusal,
hearing....
...notice requires invalidation of its decision to deny Appellants’
exemption, the penalty expressly established by §
196.193(5)(b).
Cf., Genesis II,
250 So. 3d at 869 (applying the same penalty).
In reaching this decision, we understand the Property
Appraiser’s argument that §
196.151 controls because it expressly
addresses homestead exemptions and conflicts with §
196.193.
Where possible, however, we read related statutes in pari materia
and interpret them together....
...late to the same
thing or to the same subject or object, the statutes are construed
together so as to harmonize both statutes and give effect to the
Legislature’s intent.”). Appellants and the Florida Department of
Revenue assert that nothing in §
196.151’s treatment of homestead
exemptions precludes the application of the more detailed notice
provisions in §
196.193. We agree with them because §
196.151 sets
forth only a modest requirement to give notice and reasons for
denying a homestead exemption application. By contrast,
§
196.193(5)(b) requires that additional, specific information
related to the property appraiser’s decision be contained in a denial
notice. Compliance with the informational requirements in
§
196.193(5)(b) fits easily with §
196.151’s more basic notice
requirement....
CopyPublished | Florida 2nd District Court of Appeal | 2004 Fla. App. LEXIS 19097, 2004 WL 2895610
...Silverstein has placed his home into a trust for which he is trustee. . Dr. Silverstein did not challenge any of these assessments under the procedures provided in section
194.011, Florida Statutes. Neither party relies upon the procedures for homestead exemptions contained in section
196.151, Florida Statutes....
