Florida Statute 68.1 - Full Text and Legal Analysis

The 2025 Florida Statutes

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 CourtListener

Amendments to 68.01

Annotations, Discussions, Cases:

Cases Citing Statute 68.01

Total Results: 5

Department of Revenue v. University Square, Inc.

336 So. 2d 371

District Court of Appeal of Florida | Filed: Jun 15, 1976 | Docket: 1721123

Cited 7 times | Published

cases involving legality of any tax assessment. Section 68.01, Florida Statutes, provides that when an assessment

Browning v. Angelfish Swim School, Inc.

1 So. 3d 355, 2009 Fla. App. LEXIS 553, 2009 WL 187694

District Court of Appeal of Florida | Filed: Jan 28, 2009 | Docket: 1653430

Cited 6 times | Published

refer to Chapter 86, "Declaratory Judgments.” Section 68.01, Florida Statutes (2000), captioned "Declaring

T & G Con., Inc. v. Pro-Tech Cond. and Heat. Ser., Inc.

834 So. 2d 258

District Court of Appeal of Florida | Filed: Nov 22, 2002 | Docket: 2100613

Cited 1 times | Published

Restatement of the Law (Third), Suretyship and Guaranty § 68(1) (1996). Subsection (2) addresses the situation

Walmart, Inc. v. Jean King

Court of Appeals for the Eleventh Circuit | Filed: Jul 16, 2025 | Docket: 70243299

Published

Argued: May 16, 2025

solely adjudicatory role. See 28 C.F.R. § 68.1. ALJs may not investigate or initiate hearings

Printing House, Inc. v. State, Department of Revenue

614 So. 2d 1119, 1992 Fla. App. LEXIS 13597, 1992 WL 389020

District Court of Appeal of Florida | Filed: Dec 31, 1992 | Docket: 64694718

Published

made the subject of equity jurisdiction by section 68.01, Florida Statutes, and therefore a statutory