Florida Statute 72.031 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title VI
CIVIL PRACTICE AND PROCEDURE

Chapter 72
TAX MATTERS

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F.S. 72.031

72.031 Actions under s. 72.011(1); parties; service of process.—

(1) In any action brought in circuit court pursuant to s. 72.011(1), the person initiating the action shall be the plaintiff and the Department of Revenue shall be the defendant, except that for actions contesting an assessment or denial of refund under chapter 207 the Department of Highway Safety and Motor Vehicles shall be the defendant, for actions contesting an assessment or denial of refund under chapters 210, 550, 561, 562, 563, 564, and 565 the Department of Business and Professional Regulation shall be the defendant, and for actions contesting an assessment or denial of refund of a tax imposed under s. 125.0104 or s. 212.0305 by a county that has elected under s. 125.0104(10) or s. 212.0305(5), respectively, to administer the tax, the defendant shall be the county and the Department of Revenue. It shall not be necessary for the Governor and Cabinet, constituting the Department of Revenue, to be named as party defendants or named separately as individual parties; nor shall it be necessary for the executive director of the department to be named as an individual party.

(2) Service of process on the applicable department or county shall be perfected by service pursuant to s. 48.111, notwithstanding the provisions of s. 48.121.

History.—s. 12, ch. 81-178; s. 3, ch. 87-198; s. 6, ch. 91-112; s. 24, ch. 94-353; s. 42, ch. 96-397.

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Amendments to 72.031

Arrestable Offenses / Crimes under Fla. Stat. 72.031

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 72.031.

Annotations, Discussions, Cases:

Cases Citing Statute 72.031

Total Results: 8

Candansk, LLC v. Estate of Hicks Ex Rel. Brownridge

Court: District Court of Appeal of Florida | Date Filed: 2009-11-13

Citation: 25 So. 3d 580, 2009 Fla. App. LEXIS 16861, 2009 WL 3787192

Snippet: Code Ann. § 15-12-212 (2009); Mont.Code Ann. § 72-31-232 (2009); N.M. Stat. § 46B-1-212 (2009); Okla

Ago

Court: Florida Attorney General Reports | Date Filed: 1974-02-08

Snippet: tax deed sale. [See] 10 Fla.Jur. Deeds ss. 71 and 72; 31 Fla.Jur. taxation ss. 476 and 478. When the applicant

City of Miami Beach v. Cummings

Court: District Court of Appeal of Florida | Date Filed: 1972-06-20

Citation: 266 So. 2d 122

Snippet: of Water Commissioners of Jersey City, 2 Vroom 72, 31 N.J.L. 72, deduced the following principle, which

Keene v. State

Court: District Court of Appeal of Florida | Date Filed: 1972-04-20

Citation: 261 So. 2d 215, 1972 Fla. App. LEXIS 7771

Snippet: Appeal dismissed.

Carner Bank of Miami Beach v. Eastern Hosiery Mill, Inc.

Court: District Court of Appeal of Florida | Date Filed: 1972-03-02

Citation: 259 So. 2d 550, 1972 Fla. App. LEXIS 9397

Snippet: PER CURIAM. Appeals dismissed.

Goodwin v. Wainwright

Court: District Court of Appeal of Florida | Date Filed: 1972-01-20

Citation: 257 So. 2d 307, 1972 Fla. App. LEXIS 9289

Snippet: Habeas corpus denied.

Treadwell v. Riley

Court: Supreme Court of Florida | Date Filed: 1932-01-11

Citation: 138 So. 757, 106 Fla. 68

Snippet: effect prior to the day it became a law on May *Page 72 31, 1929, there still appears in the record competent

Fulghum & Union Indemnity Co. v. State

Court: Supreme Court of Florida | Date Filed: 1926-08-21

Citation: 109 So. 644, 92 Fla. 662

Snippet: Scandon, Pa. v. Crane Co., 219 U.S. 24,55 Law Ed. 72, 31 Sup. Ct. Rep. 140. See also upon principal, Brogan