05-0768 HIGGS V. ARMADA KEY

State: Florida

Court: Florida Third District Court

Docket No: 05-0768 HIGGS V. ARMADA KEY

Case Date: 06/08/2005

Preview:NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DISPOSED OF. IN THE DISTRICT COURT OF APPEAL OF FLORIDA THIRD DISTRICT JANUARY TERM A.D., 2005 ERVIN HIGGS, MONROE CO. PROP. APPRAISER, ET AL., Petitioners, vs. ARMADA KEY WEST LTD. PARTNERSHIP, Respondent. ** ** ** ** ** ** Opinion filed June 8, 2005. A case of original jurisdiction - Prohibition Sherri L. Johnson and John C. Dent, Jr., (Sarasota) for petitioners. Fergeson, Skipper, Shaw, Keyser, Baron & Tirabassi and David S. Maglich, (Sarasota) for respondents. Before FLETCHER, WELLS, and SUAREZ, JJ. WELLS, J. The Monroe County Property Appraiser, the Monroe County Tax Collector, and the Florida Department of Revenue petition for a writ prohibiting the Circuit Court of the Sixteenth Judicial LOWER TRIBUNAL NO. 01-1548 CASE NO. 3D05-768

Circuit from continuing to exercise jurisdiction over an action filed by Armada Key West Limited Partnership contesting a 2001 ad valorem tax assessment. subject matter jurisdiction Because the circuit court lacks over this action, we grant the

relief requested. The instant petition arises out of a timely filed action by Armada contesting a 2001 ad valorem tax assessment on tangible personal property. the 2002 In ad 2002, Armada tax filed a second on action same

contesting property.

valorem

assessment

the

Petitioners claim that because the 2002 action was

not timely filed, the 2002 taxes became delinquent resulting in ouster of the circuit court's jurisdiction to entertain the

earlier filed action regarding the 2001 tax assessment. following reasons, we agree. Section jurisdiction 194.171 on the of circuit the Florida to Statutes ad

For the

confers tax

courts

hear

valorem

assessment contests and authorizes such contests (1) if brought within sixty for days of the date or upon the a good contested decision faith assessment by a is

certified adjustment

collection and (2)

from the

value of an

board

payment

amount the taxpayer believes to be owed: (1) The circuit courts have original jurisdiction at law of all matters relating to property taxation. . . .

2

(2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s. 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.

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