AD VALOREM TAXES CASES
"[C]ircuit court did not lose jurisdiction after it remanded the case to the property appraiser for a reappraisal." Suromar Corp. v. Palm Beach County, 872 So. 2d 974, 29 Fla. L. Weekly D1094 (Fla. 4th DCA May 5, 2004)(rehearing of opinion reported at 29 Fla. L. Weekly D715).
Trial court did not lose jurisdiction after it remanded case pursuant to District Court of Appeal's mandate to property appraiser for a reappraisal to consider challenge of the reappraisal. Suromar Corp. v. Palm Beach County Property Appraiser, 872 So. 2d 974, 29 Fla. L. Weekly D715 (Fla. 4th DCA March 24, 2004).
A charitable organization is not entitled to an exemption for ad valorem taxes on property that is under construction for its headquarters as it is the property's actual use as of January 1 as to whether the exemption applies. Smith v. American Lung Association of Gulfcoast Florida, Inc., 870 So. 2d 241, 29 Fla. L. Weekly D725 (Fla. 2d DCA March 24, 2004).
By using the income approach in valuing a telephone company's access lines, Sarasota County Property Appraiser improperly included the value of intangible property in valuing tangible personal property. GTE Florida, Inc. v. Todora, 854 So.2d 731, 28 Fla. L. Weekly D1957 (Fla. 2d DCA August 22, 2003).
Regardless of how a claim is couched, an action challenging an assessment of the grounds it is "unjust, capricious, arbitrary and illegal" is cognizable only under section 194.171 and must be filed within 60 days from the date the assessment roll is certified for collection. Lee v. Hartsfield, 848 So. 2d 430, 28 Fla. L. Weekly D1538 (Fla. 1st DCA July 2, 2003).
Lessee does not have standing to challenge tax assessment even though it is obligated to pay the taxes under the terms of the lease agreement, certifying the following as a question of great public importance: "Does the nongovernmental lessee of government-owned property have standing to challenge the assessment of ad valorem taxes on the property when the property is not assessed in the name of the lessee but the lessee is contractually obligated to pay the taxes?" Todora v. Venice Golf Association, Inc., 847 So. 2d 577, 28 Fla. L. Weekly D1428 (Fla. 2d DCA June 18, 2003)(rehearing of opinion reported at 28 Fla. L. Weekly D719).
Airplane hangers on airport land owned by a government entity, but leased through a condominium association to private users, are exempt from ad valorem taxes. Nikolits v. Runway 5-23 Hangar Condominium Association, Inc., 847 So.2d 1054, 28 Fla. L. Weekly D1327 (Fla. 4th DCA June 4, 2003).
The boarding and training of horses constitutes a bona fide agricultural puprose for ad valorem taxes. Markham v. PPI, Inc., 843 So. 2d 922, 28 Fla. L. Weekly D755 (Fla. 4th DCA March 19, 2003).
Although a lessee may have a contractual obligation to pay ad valorem tax, it is not obligated to do so under law and therefore is not entitled to challenge the property appraiser's assessment. Todora v. Venice Golf Association, Inc., 847 So. 2d 577, 28 Fla. L. Weekly D719 (Fla. 2d DCA March 14, 2003).
Writ of prohibition granted to overrule judge's granting leave to amend to add challenge of denial of homestead exemption for year 2001 as challenge to assessment was not timely filed pursuant to section 194.171 and relation back doctrine was not applicable. Page v. McMullen, 849 So. 2d 15, 28 Fla. L. Weekly D767 (Fla. 1st DCA March 18, 2003).
The time limit for a property appraiser to appeal a value adjustment board decision is governed by section 193.122(4), which specifically governs the time for filing appeals, not section 194.171(2), which governs the time taxpayers may bring an action to contest a tax assessment. Primeco Communications, L.P. v. Mastroianni, 837 So. 2d 1157, 28 Fla. L. Weekly D544 (Fla. 1st DCA Feb. 21, 2003).
Church was not entitled to exemption from ad valorem taxes on raw land "merely because small groups walked on it twice between the time the church closed on the property, and the assessment date." Palm Beach Community Church v. Nikolits, 835 So. 2d 1274, 28 Fla. L. Weekly D387 (Fla. 4th DCA Feb. 5, 2003).
The 2001 amendment to section 193.155(8)(a) supersedes the decision in Smith v. Welton, 729 So. 2d 371 (Fla. 1999) and authorizes a property appraiser to place a back assessment on improvements to a property owner's homestead that had escaped assessment for the previous three years. Robbins v. Kornfield, 834 So. 2d 955, 28 Fla. L. Weekly D264 (Fla. 3d DCA Jan. 22, 2003).
Where primary use of racetrack was for boarding and training thoroughbred horses, owner was entitled to agricultural classification for ad valoren purposes. Robbins v. Racetrack Traning Center, Inc., 833 So. 2d 306, 28 Fla. L. Weekly D92 (Fla. 3d DCA Jan. 2, 2003).
Trial judge properly entered order evicting commercial tenant for failing to deposit ad valorem property taxes into registry of court even though provision in lease requiring such payments was contained in section on lease covenants and conditions and not in section governing rent. Cascella v. Canaveral Port Authority , 827 So. 2d 308, 27 Fla. L. Weekly D2015 (Fla. 5th DCA Sept. 6, 2002).
Counties are immune, as opposed to being exempt, from ad valorem taxes on all real property even though it may be leased for non-governmental purposes. Markham v. Broward County, 825 So. 2d 472, 27 Fla. L. Weekly D1808 (Fla. 4th DCA August 7, 2002).
Trial court should have remanded case to property appraiser for reassessment instead of reducing the amount of assessment by using its own calculations. Todora v. Venice Golf and Country Club #1, Inc., 826 So. 2d 406, 27 Fla. L. Weekly D1691 (Fla. 2d DCA July 26, 2002).
A public golf course, situated on publicly owned property, but operated by a private for-profit business is not entitled to a "public purpose" exemption from ad valorem taxes. Turner v. Concorde Properties, Inc. , 823 So. 2d 165, 27 Fla. L. Weekly D1508 (Fla. 2d DCA June 28, 2002).
Trial court erred in directing property appraiser to award an agricultural classification where property owner had failed to file both a late application and a timely petition to the value adjustment board by the statutory March 1 deadline. Turner v. Lusk, 819 So. 2d 258, 27 Fla. L. Weekly D1506 (Fla. June 28, 2002).
Owners' suit challenging property appraiser's application was time barred as owners failed to file an application by March 1 and there was nothing in the record other than counsel's implications that the property appraiser waived this requirement. Sugarmill Woods, Inc. v. Schultz , 823 So. 2d 807, 27 Fla. L. Weekly D1436 (Fla. 5th DCA June 21, 2002).
Trial judge erred in preventing property appraiser from presenting evidence of construction costs and subsequent sale in justifying the total assessment. Turner v. Bell Chevrolet, Inc ., 819 So. 2d 177, 27 Fla. L. Weekly D1069 (Fla. 2d DCA May 10, 2002).
Statute of limitations and doctrine of laches barred landowners from recovering taxes assessed for maintenance beyond four years. Spring Lake Improvement District v. Tyrrell , 814 So. 2d 1077, 27 Fla. L. Weekly D267 (Fla. 2d DCA Jan. 25, 2002).
Landowners were not entitled to refund capital taxes as bond validation decree acted as res judicata. Spring Lake Improvement District v. Tyrrell, 814 So. 2d 1077, 27 Fla. L. Weekly D267 (Fla. 2d DCA Jan. 25, 2002).
A county created special district is not entitled to an exemption from advalorem taxes on vacant property that is being actively marketed as private homesites, but may be entitled to an exemption for recreational facilities depending on whether they serve a private or public purpose. Sun 'N Lakes of Sebring Improvement District v. McIntyre, 800 So.2d 715 (Fla. 2d DCA 2001).
A 501(c) nonprofit organization operating a home for the aged is entitled to homestead exemption from ad valorem taxes without regard to the "charitable" use of the property. Fairhaven South, Inc. v. McIntyre, 793 So.2d 110 (Fla. 2d DCA 2001).
A solely owned Chapter S corporation is not entitled to homestead exemption from ad valorem taxation. Prewitt Management Corp. v. Nikolits, 795 So.2d 1001 (Fla. 4th DCA 2001).
The grantor of property into a qualified personal residence trust in which she retained right to reside on property for eight years has sufficient equitable interest to entitle her to the homestead exemption from ad valorem taxes. Nolte v. White, 784 So.2d 493 (Fla. 4th DCA 2001).
Statute imposing ad valorem tax on value of mobile home affixed to real estate owned by mobile home owner and not to mobile homes affixed to leased land does not violate the equal protection clause of the constitution. Zapo v. Gilreath, 779 So.2d 651 (Fla. 5th DCA 2001).
Property leased by nonprofit corporation which had an option to purchase at fair market value is not exempt from ad valorem taxes. Robbins v. Mt. Sinai Medical Center, Inc., 748 So.2d 349 (Fla. 3d DCA1999).
The sixty day time limit contained in section 194.171 for contesting an advalorem tax assessment does not apply if the valuation adjustment board'sdecision fails to contain findings of fact and conclusions of law. Palm BeachGardens Community Hospital, Inc. v. Nikolits, 754 So.2d 729 (Fla.4th DCA 1999).