CopyCited 16 times | Published | Florida 4th District Court of Appeal | 1991 WL 11664
...ionality of the authorizing time share statute, where the complaint was filed more than sixty days after the tax rolls were certified. [1] In this case, the tax rolls were extended and certified prior to completion of board hearings, as permitted by section 197.323(1)....
...ect on the running of the time in which to file. Section
193.122 provides in part as follows: (emphasis added) (1) The property appraisal adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to s.
197.323, if applicable, and again after all hearings required by s....
...50.011 and publicly display a notice of the date of certification in the office of the property appraiser. The property appraiser shall also supply notice of the date of the certification to any taxpayer who requests one in writing... . (3) When the tax rolls have been extended pursuant to s. 197.323, the second certification of the property appraisal adjustment board shall reflect all changes made ......
...ection (2). (4) An appeal of a property appraisal adjustment board decision pursuant to s.
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 s.
197.323, within 30 days of recertification under subsection (3)....
CopyCited 1 times | Published | Florida 5th District Court of Appeal | 1999 Fla. App. LEXIS 11868, 1999 WL 682609
..., or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under § 197.323....
...193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under s.
197.323. The language of section
194.171(2) must be read in conjunction with section
197.323, Florida Statutes (1997), and section
193.122, Florida Statutes (1997)....
...Chihocky and Joyner each analyzed the 60-day time period set forth in section
194.171(2) in light of the notice requirements set forth in section
193.122(2). Walker analyzed the extension of the roll language of section
194.171(2) in light of the provisions of sections
197.323 and
193.122....
...ger date for the 60-day time period only if the property appraiser issues a partial or initial certification of the tax roll for all parcels either not being contested administratively or for which VAB proceedings had been finalized as authorized by section 197.323....
...the applicable trigger date is 60 days from the date of certification and not from the date the VAB mailed its written decision confirming its action as reflected in its certification to the property appraiser at the conclusion of the VAB hearings. Section 197.323(1) provides that: Notwithstanding the provisions of s....
...procedures used for correction of errors. However, approval by the department is not required for refund of overpayment made pursuant to this section. (Emphasis added.) This language originated in 1980 in chapter 80-274, section 38, Laws of Florida. Section
197.323(1) should also be read in conjunction with section
193.122 which provides in pertinent part that: (1) The value adjustment board shall certify each assessment roll upon order of the board of county commissioners pursuant to §
197.323, if applicable, and again after all hearings required by §
194.032 have been held....
...er who requests one in writing. These certificates and notices shall be made in the form required by the department and shall be attached to each roll as required by the department by regulation. (3) When the tax rolls have been extended pursuant to § 197.323, the second certification of the value adjustment board shall reflect all changes made by the board together with any adjustments or changes made by the property appraiser....
...suant 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)....
...y the property appraisal adjustment board if a petition contesting the assessment had not received final action by the property appraisal adjustment board prior to extension of the roll under s. 197.0134." When section
194.171(2) is read in light of section
197.323 and section
193.122, the 60-day trigger date from the date the VAB renders its decision only applies if there has been an initial or partial certification of the tax roll followed by completion of the taxpayer's petition and VAB hearing and then recertification of the tax roll by the property appraiser....
...of section
194.171(2). Walker,
610 So.2d at 718 (emphasis added, footnotes omitted). Walker also observed in a footnote that "we think it clear under the legislative *415 scheme that reference to the `extension of the roll under section 193.23' [now
197.323] contemplates the same time frame as the extension and certification of the rolls referred to in section
193.122(2), Florida Statutes."
610 So.2d at 718, n. 1. Thus, Walker recognized the interrelationship of sections
197.323,
193.122, and
194.171(2)....
...Markham,
575 So.2d at 1308. The court rejected the taxpayer's argument that it had 60 days from the date of recertification stating that: In this case, the tax rolls were extended and certified prior to completion of board hearings, as permitted by section
197.323(1)....
...At that time, the applicable statutes required the VAB to render its decision before certification of the tax roll. These provisions subsequently were amended to reflect the initial or partial certification of the tax roll, extension of the roll under section 197.323, and subsequent recertification of the tax roll.
