Department of Revenue v. University Square, Inc., BB--96
| Decision Date | 15 June 1976 |
| Docket Number | No. BB--96,BB--96 |
| Citation | 336 So.2d 371 |
| Parties | DEPARTMENT OF REVENUE, State of Florida, Appellant (Defendant), v. UNIVERSITY SQUARE, INC., et al., Appellee (Plaintiff). |
| Court | Florida District Court of Appeals |
Robert L. Shevin, Atty. Gen., and Harold F. X. Purnell, Asst. Atty. Gen., for appellant.
Marvin E. Barkin, Trenam, Simmons, Kemker, Scharf & Barkin, Tampa, for appellee.
This interlocutory appeal is from an order denying the Department's motion to dismiss University's complaint for lack of subject matter jurisdiction. The issue which is determinative of this appeal is whether the circuit court has jurisdiction of a declaratory judgment action contesting the legality of a documentary tax assessment by the Department of Revenue.
The Department assessed a documentary tax and penalty against University. After informal unsuccessful efforts to resolve the assessment, the Department issued a tax warrant and execution. University immediately filed a declaratory judgment action which resulted in this appeal.
The allegations of the complaint, together with the attached exhibits, sufficiently show final agency action by the Department.
Article V, Section 20, Constitution of the State of Florida, provides that until changed by general law, circuit courts shall have exclusive original jurisdiction in all cases involving legality of any tax assessment.
Under Section 26.012, Florida Statutes, circuit courts have exclusive original jurisdiction in all cases in equity and in all cases involving legality of any tax assessment.
Section 68.01, Florida Statutes, provides that when an assessment is made against a corporation and payment is refused because it is alleged that the assessment is illegal, the corporation may file an action in equity setting forth the alleged illegality, and the court has jurisdiction to decide the issue.
Section 120.73, Florida Statutes, provides that nothing in Chapter 120, Florida Statutes, shall be construed to repeal any provision of Florida Statutes which grants the right to a proceeding in a circuit court in lieu of an administrative hearing or to divest the circuit courts of jurisdiction to render declaratory judgments under the provisions of Chapter 86 Florida Statutes.
Section 120.73, Florida Statutes, clearly expresses the intent of the Legislature that circuit courts retain jurisdiction to determine the legality of contested documentary tax assessments by way of declaratory judgment...
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...repealed by the provisions of chapter 120. Department of Revenue v. Amrep Corp., 358 So.2d 1343 (Fla.1978); Department of Revenue v. University Square, Inc., 336 So.2d 371 (Fla. 1st Section 120.73, Florida Statutes, clearly expresses the intent of the Legislature that circuit courts retain ......
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State ex rel. Dept. of General Services v. Willis
...grant, circuit court jurisdiction of such cases is unaffected by remedies under Chapter 120. Department of Revenue v. University Square, Inc., 336 So.2d 371 (Fla.1st DCA 1976); Department of Revenue v. Crisp, 337 So.2d 404 (Fla.2d DCA The Constitution does not itself define, but reserves fo......
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Department of Revenue v. Amrep Corp.
...(1947); Realty Bond and Share Co. v. Englar, 104 Fla. 329, 143 So. 152 (1932). Appellant concedes that Department of Revenue v. University Square, Inc., 336 So.2d 371 (Fla. 1st DCA 1975), cert. denied, 342 So.2d 1101 (Fla.1977), is contrary to this hypothesis, but dismisses this case as bei......
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School Bd. of Leon County v. Mitchell
...290 (Fla. 1st DCA 1977), Case Nos. CC-101 and CC-156, Opinion filed April 6, 1977.16 See also, for example, Dept. of Rev. v. University Square, 336 So.2d 371 (Fla. 1st DCA 1976) and Fla. Dept. of Rev. v. Estero Bay Development Corp., 336 So.2d 479 (Fla. 1st DCA 1976), both holding that a ta......