The 2023 Florida Statutes (including Special Session C)

Title VI
CIVIL PRACTICE AND PROCEDURE

Chapter 68
MISCELLANEOUS PROCEEDINGS

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F.S. 68.01

68.01 Declaring tax assessment invalid.—When an assessment is made against any person, body politic or corporate and payment is refused on an allegation of illegality of the assessment, the person, body corporate or politic may file an action in chancery setting forth the alleged illegality. The court has jurisdiction to decide the matter and if the assessment is illegal, shall declare the assessment not lawfully made.

History.—s. 4, ch. 151, 1848; RS 1542; GS 2006; RGS 3274; CGL 5082; s. 22, ch. 67-254.

Note.—Former s. 69.01.

F.S. 68.01 on Google Scholar

F.S. 68.01 on Casetext

Amendments to 68.01

Arrestable Offenses / Crimes under Fla. Stat. 68.01

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 68.01.

Annotations, Discussions, Cases:

Cases from cite.case.law:

QUILES, v. JOHNSON,, 906 F.3d 735 (8th Cir. 2018)

. . . both employers are liable for workers' compensation. 2 Larson's Workers' Compensation, Desk Edition § 68.01 . . .

DURR, v. MBS CONSTRUCTION CORPORATION,, 665 F. Supp. 2d 700 (S.D. Miss. 2009)

. . . Alexander, 982 So.2d 1013, 1026 n. 8 (Miss.Ct.App.2008) (quoting Larson’s Workers’ Compensation Law, § 68.01 . . .

S. BROWNING, v. ANGELFISH SWIM SCHOOL, INC., 1 So. 3d 355 (Fla. Dist. Ct. App. 2009)

. . . Section 68.01, Florida Statutes (2000), captioned "Declaring tax assessment invalid," would not appear . . .

In M. HAYNES A. J. v. a, 309 B.R. 577 (Bankr. D. Ariz. 2004)

. . . See 4 Collier on Bankruptcy ¶ 68.01[1], at 843 (14th ed.1978). . . . .

D. HANLON, v. TOWN OF MILTON,, 186 F.3d 831 (7th Cir. 1999)

. . . Section 68.01 provides that “[a]ny person having a substantial interest which is adversely affected by . . .

UNITED STATES H. MUELLER, v. ECKERD CORPORATION,, 35 F. Supp. 2d 896 (M.D. Fla. 1999)

. . . . §§ 68.01-68.092. (Docket No.). . . .

In L. MOREIRA, L. MOREIRA, v. DIGITAL EMPLOYEES FEDERAL CREDIT UNION, W., 173 B.R. 965 (Bankr. D. Mass. 1994)

. . . No. 95-595, 95th Cong., 1st Sess. 183, (1977); 4 Collier on Bankruptcy ¶ 68.01 page 843 (James Wm. . . .

THE PRINTING HOUSE, INC. v. STATE DEPARTMENT OF REVENUE,, 614 So. 2d 1119 (Fla. Dist. Ct. App. 1992)

. . . DOR points out that “tax cases” have been made the subject of equity jurisdiction by section 68.01, Florida . . . provides for circuit court jurisdiction in challenges to certain specified taxes and assessments, section 68.01 . . . The scope of cases involving challenges as contemplated by section 68.01, and its predecessors, have . . . In the present case DOR argues that section 68.01 controls our determination of whether section 72.011 . . . We are cited to no instances, however, in which the procedure contemplated by section 68.01 has been . . .

In HANCOCK B. JARBOE, v. UNITED STATES SMALL BUSINESS ADMINISTRATION,, 137 B.R. 835 (Bankr. N.D. Okla. 1992)

. . . that mutual debts “may be set off against [each] other,” 4 Collier on Bankruptcy (14th ed. 1978) ¶ 68.01 . . .

INGRAM BARGE COMPANY, v. UNITED STATES INGRAM BARGE COMPANY, v. UNITED STATES, 884 F.2d 1400 (D.C. Cir. 1989)

. . . . § 68.01-6, provides further that: (a) To be formally qualified as [a Bo-waters] corporation for all . . . [the Act], the Commandant will furnish the corporation a Certificate of Compliance....” 46 C.F.R. § 68.01 . . .

INGRAM BARGE COMPANY, v. UNITED STATES, 691 F. Supp. 474 (D.D.C. 1988)

. . . . § 68.01-5(b) (1987). . . . an 883-1 corporation for all purposes under the Act, a corporation which meets the requirements of § 68.01 . . . this section, the Commandant will furnish the corporation a Certificate of Compliance ____ 46 C.F.R. § 68.01 . . .

TUSA, v. PRUDENTIAL INSURANCE COMPANY OF AMERICA,, 825 F.2d 69 (5th Cir. 1987)

. . . Age 28 Age 27 535.67 + 55.00 fee $52.25 $100.00 $56.52 $149.44 1981 Age 29 Age 28 544.71 + $5.00 fee $68.01 . . .

CHEEK, v. McGOWAN ELECTRIC SUPPLY CO., 511 So. 2d 977 (Fla. 1987)

. . . Note of 1946 Amendment to Rule of Federal Civil Procedure 68; see also 7 Moore’s Federal Practice §§ 68.01 . . .

TUMNEFF, v. MILWAUKEE COUNTY DEPARTMENT OF PUBLIC WORKS, AIRPORT DIVISION C., 628 F. Supp. 745 (E.D. Wis. 1986)

. . . . §§ 68.01-16 are specifically designed “to afford a constitutionally sufficient ... review in connection . . . Stats. § 68.01 (1983). . . .

LEE, v. S. SCHWEIKER,, 739 F.2d 870 (3d Cir. 1984)

. . . .) § 68.01 at 843-44. . . . .

LEE, v. S. SCHWEIKER,, 739 F.2d 870 (3d Cir. 1984)

. . . .) § 68.01 at 843-44. .The Bankruptcy Court’s analysis of this issue is fundamentally flawed because . . .

DELTA AIR LINES, INC. v. AUGUST, 450 U.S. 346 (U.S. 1981)

. . . Lucas, Moore’s Federal Practice ¶ 68.01, p. 68-3 (1979). . . .

WHITMAN, v. HILLSBOROUGH COUNTY SCHOOL BOARD, 386 So. 2d 877 (Fla. Dist. Ct. App. 1980)

. . . His federal benefit amounted to $68.01 per week, and his Chapter 440 benefit was $90.72 per week. . . .

In BOHACK CORPORATION, v. BORDEN, INC., 599 F.2d 1160 (2d Cir. 1979)

. . . doctrine of American bankruptcy law with the passage of the Act of 1800. 4 Collier on Bankruptcy ¶ 68.01 . . .

GYPSUM CARRIER MOTORSHIP PACIFIC CARRIER, 465 F. Supp. 1050 (S.D. Ga. 1979)

. . . . § 68.01-10 at the time of the collision). . . .

DEPOSITORS TRUST COMPANY OF AUGUSTA, v. FRATI ENTERPRISES, INC. A., 590 F.2d 377 (1st Cir. 1979)

. . . Boylston Nat’l Bank, supra; 4 Collier on Bankruptcy, supra, H 68.01, at 848. . . .

In APPLIED LOGIC CORPORATION, NEW JERSEY NATIONAL BANK, v. GUTTERMAN,, 576 F.2d 952 (2d Cir. 1978)

. . . Massey, 192 U.S. 138, 148, 24 S.Ct. 199, 48 L.Ed. 380 (1904); 4 Collier, Bankruptcy K 68.01[3] at 846 . . . See 4 Collier, supra H 68.01[3] at 844-48. . . . See 4 Collier, supra fl 68.01[1] at 843 — 44. . . . .

In BOHACK CORPORATION, v. BORDEN, INC., 450 F. Supp. 367 (E.D.N.Y. 1978)

. . . See gen. 4 Collier on Bankruptcy ¶ 68.01 (14th Ed. 1975): 3 Remington on Bankruptcy § 1431 (1908). . . .

K. KIESEL, v. UNITED STATES, 545 F.2d 1144 (8th Cir. 1976)

. . . Appellant also contends on appeal that the IRS erred in Imposing a $68.01 penalty. . . .

DEPARTMENT OF REVENUE, v. UNIVERSITY SQUARE, INC., 336 So. 2d 371 (Fla. Dist. Ct. App. 1976)

. . . Section 68.01, Florida Statutes, provides that when an assessment is made against a corporation and payment . . .

SAUL BASS ASSOCIATES, A CALIFORNIA CORPORATION v. THE UNITED STATES, 205 Ct. Cl. 214 (Ct. Cl. 1974)

. . . The items of outside costs not verified were: Discounts taken_ $68.01 Eastman Kodak portion of Wexler . . .

In MOTOR SHIP PACIFIC CARRIER, GYPSUM CARRIER, INC. v. UNION CAMP CORPORATION,, 489 F.2d 152 (5th Cir. 1974)

. . . . §§ 68.01-10 et seq.). . . .

v., 389 U.S. 921 (U.S. 1967)

. . . Proe. 68 and 7 Moore, Federal Practice §§68.01-68.06 (1966). . . .

C. SHAW, v. WALTER E. HELLER COMPANY,, 258 F. Supp. 394 (N.D. Ga. 1966)

. . . to the bankrupt has been recognized in American Bankruptcy law since 1800. 4 Collier, Bankruptcy ¶ 68.01 . . .

SOUTHERN RAILWAY COMPANY v. TENNESSEE VALLEY AUTHORITY, 223 F. Supp. 1 (E.D. Tenn. 1963)

. . . . § 68.01-1 (1962). 11. . . .

INDIAN TOWING CO. INC. v. UNITED STATES, 350 U.S. 61 (U.S. 1955)

. . . .) § 68.01-1. . . .

INTER- STATE NATIONAL BANK OF KANSAS CITY, v. LUTHER, GARDEN GRAIN SEED COMPANY,, 221 F.2d 382 (10th Cir. 1955)

. . . more than import the time-honored doctrine of equitable setoff into the bankruptcy law. 4 Collier §§ 68.01 . . .

JOSEPH F. HUGHES CO. v. MACHEN, 164 F.2d 983 (4th Cir. 1947)

. . . See 3 Collier on Bankruptcy, 14th Ed., § 60.16, p. 805; 4 Collier on Bankruptcy, 14th Ed., § 68.01, p . . .

In CUMMINS CONST. CORPORATION, 72 F. Supp. 409 (D. Md. 1947)

. . . See Collier on Bankruptcy, 14th Ed., Secs. 60.15, 68.01. . . .

KRAUS v. CONGDON, 161 F. 18 (9th Cir. 1908)

. . . Kraus had a good and lawful lien against said lots of land for the following sums, to wit: The sum of $68.01 . . . Kraus, for the following amounts, respectively, to wit: Lot 1 for $68.01; lot 2 for $67.44, and lot 3 . . . Kraus for $68.01, in pursuance of the judgment of foreclosure entered in the suit brought by Kraus, and . . .