Ward v. Brown, 1D02-3265.
Decision Date | 13 March 2003 |
Docket Number | No. 1D02-3265.,1D02-3265. |
Parties | Lewis and Betty WARD, Robert and Linda Coley, Homer E. Weidlich, Jr.; and Matthew and Angela Gardner, Appellants, v. Gregory S. BROWN, Property Appraiser of Santa Rosa County, Florida, and Robert G. McClure, Tax Collector for Santa Rosa County, Florida, Appellees. |
Court | Florida District Court of Appeals |
Donald H. Partington and William H. Stafford, III of Clark Partington Hart Larry Bond & Stackhouse, Pensacola, for appellants.
Elliott Messer and Thomas M. Findley of Messer, Caparello & Self, P.A., Tallahassee; Roy V. Andrews of Lindsay, Andrews, & Leonard, P.A., Milton, for appellees.
Appellants challenge an order of the circuit court striking the allegations of the complaint alleging the existence of a class action and denying the plaintiff the opportunity to proceed with the action as a class action lawsuit. We have jurisdiction pursuant to Florida Rule of Appellate Procedure 9.130(a)(6). See Key Club Ass'n, Ltd. v. Mayer, 718 So.2d 346 (Fla. 2d DCA 1998)
. The issue we must resolve is whether the trial court correctly determined that certain members of the proposed class were time barred from bringing an action pursuant to section 194.171(1), Florida Statutes, challenging a property tax assessment on the basis that the property was exempt governmental property pursuant to section 196.199, Florida Statutes. We determine that the trial court correctly determined that the actions were untimely because they were not filed within 60 days of the tax roll being certified as required by section 194.171(2), Florida Statutes. See Davis v. Macedonia Hous. Auth., 641 So.2d 131 (Fla. 1st DCA 1994). Therefore the trial court correctly struck the allegations relating to the class action. See Hirsh v. Crews, 494 So.2d 260 (Fla. 1st DCA 1986).
Appellants argue they were not subject to the 60 day time limits contained in section 194.171, Florida Statutes, because rather than challenging the assessment on the particular piece of property, they are challenging the classification placed on the property by the assessor. We decline to accept appellants' semantic argument.
Whether couched in terms of an "assessment" or a "classification," the appellants are challenging the property appraiser's judgment to deny them an exemption under chapter 196, place their properties on the tax roll, and impose ad valorem taxes. Denial of exemptions are "assessments" subject to the requirements of section 194.171, Florida Statutes. See Hall v. Leesburg Regional Medical Center, 651 So.2d 231 (Fla. 5th DCA 1995)
( ); Markham v. Moriarty, 575 So.2d 1307 (Fla. 4th DCA 1991) ( ); Macedonia Hous. Auth.
In Davis, this court reviewed an appeal by the Bay County Property Appraiser in favor of the Macedonia Housing Authority (MHA), a nonprofit corporation. The issue was whether the MHA timely challenged denial of a charitable purpose exemption. This court in Davis found the trial court did not have jurisdiction to review the exemption for the 1990 taxes because the taxpayer had failed to file its challenge within the 60-day time restriction of section 194.171. Rejecting the same argument made by appellants, the concurring opinion in Davis states:
I would note that the 60-day filing requirement was applied in Markham v. Moriarty, 575 So.2d 1307 (Fla. 4th DCA 1991), a case where, like the one before us, the taxpayer claimed an exemption from ad valorem taxes. Application of the filing requirement in this situation is consistent with "the legislative intent and public policy behind adoption of the nonclaim provision contained in sections 194.171(2) and (6), Florida Statutes, which is to ensure prompt payment of taxes due and making available revenues that are not disputed." Chihocky v. Crapo, 632 So.2d 230, 232 (Fla. 1st DCA 1994).
Id. at 133 (Wolf, J., specially concurring).
In State, Department of Revenue v. Eastern American Technologies Corp., 762 So.2d 1044 (Fla. 5th DCA 2000), the Fifth District faced a challenge similar to the one made by appellants — the denial of governmental tax exemption based on a government leasehold.1 There, respondents failed to file action in court within sixty days, as mandated by section 194.171(2), Florida Statutes. The DOR filed a petition for a writ of prohibition to require the trial court to dismiss the declaratory judgment action on the ground that it lacked subject matter jurisdiction over the issues involved. The Fifth District found that section 194.171 did apply to the decision regarding the exemption and that the trial court had no jurisdiction.
The main cases relied on by appellants are Sartori v. State, Department of Revenue, 714 So.2d 1136 (Fla. 5th DCA 1998); State, Department of Revenue v. Sohn, 654 So.2d 249 (Fla. 1st DCA 1995); and Florida Governmental Utility Auth. v. Day, 784 So.2d 494 (Fla. 5th DCA 2001). As discussed below, we find these cases to be factually dissimilar from the instant case and, thus, not supportive of appellant's position.
In Sartori, the action was brought because there was "error" in classifying the property. Sartori, 714 So.2d at 1136. The Sartori opinion acknowledged the difference between its facts, which involved an "overpayment," and a situation where one has not paid any tax, but seeks to challenge "judgments" made by a property appraiser. Id. at 1140. In Sartori, property was valued at fair market value as the result of an inadvertent mistake, when it should have been taxed as pollution control equipment. As the court noted, the county apparently was not familiar with the pertinent provisions of law relating to pollution control equipment and, therefore, made a mistake in the assessment. After Sartori paid his tax, the county "realized that Sartori's tax assessment was improper and, wanting to correct the error, requested that the DOR refund Sartori the $117,354 which he had paid in taxes." Id. at 1137. The Sartori decision was based on the fact that all parties agreed that an error had occurred due to "mistake or inadvertence." Id. at 1139. The instant case involves a deliberate conclusion reached by the property appraiser that the...
To continue reading
Request your trial-
Stranburg v. Pan. Commons L.P., 1D14–1671.
...cannot be corrected unless they are errors of omission or commission. See § 197.122(1), Fla. Stat. (2013) ; Ward v. Brown, 892 So.2d 1059, 1059–60, 1062 (Fla. 1st DCA 2003), aff'd, 894 So.2d 811 (Fla.2004) ; see also Underhill v. Edwards, 400 So.2d 129, 132 (Fla. 5th DCA 1981) (holding that......
-
Ward v. Brown
...Self, P.A.; and Roy Andrews of Lindsay, Andrews & Leonard, Milton, FL, for Respondents. PER CURIAM. We have for review Ward v. Brown, 892 So.2d 1059 (Fla. 1st DCA 2003), which expressly and directly conflicts with the decisions in Florida Governmental Utility Authority v. Day, 784 So.2d 494......
-
STATE DEPT. OF MANAGEMENT SERVICES v. Cason, 1D04-4836.
...the statutory 60-day limitation period, citing Markham v. Neptune Hollywood Beach Club, 527 So.2d 814 (Fla.1988), and Ward v. Brown, 892 So.2d 1059 (Fla. 1st DCA 2003). Because this is an appeal from a final summary judgment, our review standard is de novo, a standard that is particularly a......
-
Nikolits v. Hanna
...real property tax assessments). It does not matter whether the challenge is brought under section 196.151 or 194.171. See Ward v. Brown, 892 So.2d 1059, 1060 (Fla. 1st DCA 2003) (rejecting taxpayers' semantic argument that they were not subject to sixty-day time limit of section 194.171 bec......