Florida Statutes
Fla. Stat. § 68.01 (2025)
Declaring tax assessment invalid.
✓ 2025 Florida Statutes — current through the 2025 Regular Session
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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.
Note.—Former s. 69.01.
Notes of Decisions
Cited in 5
cases, 1976–2009 · leading case: Browning v. Angelfish Swim Sch., Inc., 1 So. 3d 355 (Fla. 3d DCA 2009).
Browning v. Angelfish Swim Sch., Inc., 1 So. 3d 355 (Fla. 3d DCA 2009). “" Section 68.01, Florida Statutes (2000), captioned "Declaring tax assessment invalid," would not appear to apply to any charge, fee, fine, or penaltyonly to a tax assessment.”
Cheek v. McGowan Elec. Supply Co., 511 So. 2d 977 (Fla. 1987). “" Committee Note of 1946 Amendment to Rule of Federal Civil Procedure 68; see also 7 Moore's Federal Practice §§ 68.01[4] and 68.06.”
Dep't of Revenue v. Univ. Square, Inc., 336 So. 2d 371 (Fla. 1st DCA 1976). “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…”
United States Ex Rel. Mueller v. Eckerd Corp., 35 F. Supp. 2d 896 (M.D. Fla. 1999). “§§ 68.01-68.092. (Docket No.). The Plaintiffs are seeking damages and penalties from the defendant for allegedly making or causing to be made false or fraudulent statements, representations, and claims to Medicaid, the Civilian Health and Medical Program of the Uniformed Sendees…”
Printing House, Inc. v. State, Dep't of Revenue, 614 So. 2d 1119 (Fla. 1st DCA 1992). “The DOR as respondent argues that “the right to a jury trial does not apply in tax cases, as the right and remedy is (sic) equitable in nature.”
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