Florida Statute 95.091 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title VIII
LIMITATIONS

Chapter 95
LIMITATIONS OF ACTIONS; ADVERSE POSSESSION

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F.S. 95.091

95.091 Limitation on actions to collect taxes.—

(1)(a) Except for taxes for which certificates have been sold, taxes enumerated in s. 72.011, or tax liens issued under s. 196.161 or s. 443.141, any tax lien granted by law to the state or any of its political subdivisions, any municipality, any public corporation or body politic, or any other entity having authority to levy and collect taxes expires 5 years after the date the tax is assessed or becomes delinquent, whichever is later. An action to collect any tax may not be commenced after the expiration of the lien securing the payment of the tax.

(b) Any tax lien granted by law to the state or any of its political subdivisions for any tax enumerated in s. 72.011 or any tax lien imposed under s. 196.161 expires 20 years after the last date the tax may be assessed, after the tax becomes delinquent, or after the filing of a tax warrant, whichever is later. An action to collect any tax enumerated in s. 72.011 may not be commenced after the expiration of the lien securing the payment of the tax.

(2) If a lien to secure the payment of a tax is not provided by law, an action to collect the tax may not be commenced after 5 years following the date the tax is assessed or becomes delinquent, whichever is later.

(3)(a) With the exception of taxes levied under chapter 198 and tax adjustments made pursuant to ss. 220.23 and 624.50921, the Department of Revenue may determine and assess the amount of any tax, penalty, or interest due under any tax enumerated in s. 72.011 which it has authority to administer and the Department of Business and Professional Regulation may determine and assess the amount of any tax, penalty, or interest due under any tax enumerated in s. 72.011 which it has authority to administer:

1.a. For taxes due before July 1, 1999, within 5 years after the date the tax is due, any return with respect to the tax is due, or such return is filed, whichever occurs later; and for taxes due on or after July 1, 1999, within 3 years after the date the tax is due, any return with respect to the tax is due, or such return is filed, whichever occurs later;

b. Effective July 1, 2002, notwithstanding sub-subparagraph a., within 3 years after the date the tax is due, any return with respect to the tax is due, or such return is filed, whichever occurs later;

2. For taxes due before July 1, 1999, within 6 years after the date the taxpayer makes a substantial underpayment of tax or files a substantially incorrect return;

3. At any time while the right to a refund or credit of the tax is available to the taxpayer;

4. For taxes due before July 1, 1999, at any time after the taxpayer filed a grossly false return;

5. At any time after the taxpayer failed to make any required payment of the tax, failed to file a required return, or filed a fraudulent return, except that for taxes due on or after July 1, 1999, the limitation prescribed in subparagraph 1. applies if the taxpayer disclosed in writing the tax liability to the department before the department contacts the taxpayer; or

6. In any case in which a refund of tax has erroneously been made for any reason:

a. For refunds made before July 1, 1999, within 5 years after making such refund; and

b. For refunds made on or after July 1, 1999, within 3 years after making such refund,

or at any time after making such refund if it appears that any part of the refund was induced by fraud or the misrepresentation of a material fact.

(b) For the purpose of this paragraph, a tax return filed before the last day prescribed by law, including any extension thereof, is deemed to have been filed on such last day, and payments made before the last day prescribed by law are deemed to have been paid on such last day.

(4) If administrative or judicial proceedings for review of the tax assessment or collection are initiated by a taxpayer within the period of limitation prescribed in this section, the running of the period is tolled during the pendency of the proceeding. Administrative proceedings include taxpayer protest proceedings initiated under s. 213.21 and department rules.

History.—s. 20, ch. 74-382; s. 37, ch. 85-342; s. 49, ch. 87-6; ss. 29, 66, ch. 87-101; s. 4, ch. 88-119; s. 19, ch. 92-315; s. 25, ch. 94-353; s. 1, ch. 99-239; s. 10, ch. 2000-151; s. 2, ch. 2000-355; s. 1, ch. 2004-26; s. 1, ch. 2005-280; s. 4, ch. 2010-90; s. 2, ch. 2010-138.

F.S. 95.091 on Google Scholar

F.S. 95.091 on Casetext

Amendments to 95.091

Arrestable Offenses / Crimes under Fla. Stat. 95.091

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 95.091.

Annotations, Discussions, Cases:

Cases Citing Statute 95.091

Total Results: 20

Verizon Business Purchasing, LLC v. State of Florida, Department of Revenue etc

Court: Fla. Dist. Ct. App. | Date Filed: 2015-06-10T00:00:00-07:00

Citation: 164 So. 3d 806

Snippet: constituted an assessment for purposes of section 95.091(3)(a). In support of its determination, the trial…establishes that the assessment contemplated in section 95.091(3)(a) is a final assessment. The trial court alternatively…Fla. 1st DCA 1992). As we explained, section 95.091(3)(a)l.b., Florida Statutes (2010), provides that…constitute the assessment contemplated in section 95.091(3)(a) and that it is the date upon which a proposed…limitations. As the parties acknowledge, section 95.091 does not define the word “assess.” In support

Langley Ltd. Partnership v. School Board of Lake County

Court: Fla. Dist. Ct. App. | Date Filed: 2013-04-12T00:00:00-07:00

Citation: 113 So. 3d 995, 2013 WL 1482779

Snippet: limitations except those specified in this section, s. 95.091, the Florida Probate Code, or the Florida Guardianship

Department of Revenue v. Catalina Marketing Corp. & Subsidiaries

Court: Fla. Dist. Ct. App. | Date Filed: 2009-11-20T00:00:00-08:00

Citation: 20 So. 3d 1029, 2009 Fla. App. LEXIS 17294, 2009 WL 3878543

Snippet: three-year limitations period prescribed by section 95.091(3)(a), Florida Statutes (2001), had expired, Catalina

Cadle Co. v. McCartha

Court: Fla. Dist. Ct. App. | Date Filed: 2006-02-02T23:53:00-08:00

Citation: 920 So. 2d 144

Snippet: limitations except those specified in this section, s. 95.091, the Florida Probate Code, or the Florida Guardianship

HCA HEALTH SERVICES OF FLORIDA v. Hillman

Court: Fla. Dist. Ct. App. | Date Filed: 2004-12-09T23:53:00-08:00

Citation: 906 So. 2d 1094

Snippet: limitations except those specified in this section, s. 95.091, the Florida Probate Code, or the Florida Guardianship

Ross v. Jim Adams Ford, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2004-05-07T00:00:00-07:00

Citation: 871 So. 2d 312

Snippet: limitations except those specified in this section, s. 95.091, the Florida Probate Code, or the Florida Guardianship

NY STATE DEPT. OF TAX. AND FIN. v. Klein

Court: Fla. Dist. Ct. App. | Date Filed: 2003-07-09T00:53:00-07:00

Citation: 852 So. 2d 866

Snippet: 72.041, and asserts that section 95.091(1)(b) is applicable. Section 95.091(1)(b), entitled "Limitation…it did not address the issue of whether section 95.091(1)(b), Florida Statutes (2001), applies to an action…to recover. However, a clear reading of section 95.091(1)(b) indicates that it applies to tax liens granted

Florida Department of Health & Rehabilitative Services v. S.A.P.

Court: Fla. | Date Filed: 2002-11-27T00:00:00-08:00

Citation: 835 So. 2d 1091, 27 Fla. L. Weekly Supp. 980, 2002 Fla. LEXIS 2458

Snippet: limitations except those specified in this section, s. 95.091, the Florida Probate Code, or the Florida Guardianship

Florida Dhrs v. Sap

Court: Fla. | Date Filed: 2002-11-26T23:53:00-08:00

Citation: 835 So. 2d 1091

Snippet: limitations except those specified in this section, s. 95.091, the Florida Probate Code, or the Florida Guardianship

PGA Property Owners Ass'n v. Golf Villas II

Court: Fla. Dist. Ct. App. | Date Filed: 2002-04-10T00:00:00-07:00

Citation: 813 So. 2d 256, 2002 Fla. App. LEXIS 4622, 2002 WL 530538

Snippet: Villas increased from approximately $31 a month to $95.91. On July 11, 2000, Golf Villas filed an action for

Putnam Berkley Group, Inc. v. Dinin

Court: Fla. Dist. Ct. App. | Date Filed: 1999-05-26T00:53:00-07:00

Citation: 734 So. 2d 532

Snippet: limitations except those specified in this section, s. 95.091, the Florida Probate Code, or the Florida Guardianship

Morsani v. Major League Baseball

Court: Fla. Dist. Ct. App. | Date Filed: 1999-03-30T23:53:00-08:00

Citation: 739 So. 2d 610

Snippet: limitations except those specified in this section, § 95.091, the Florida Probate Code, or the Florida Guardianship

Dept. of Rev. v. KEMPER INVESTORS LIFE

Court: Fla. Dist. Ct. App. | Date Filed: 1995-09-05T00:00:00-07:00

Citation: 660 So. 2d 1124

Snippet: conduct an audit and levy an assessment. Section 95.091, Florida Statutes. The ability of the taxpayer

Ago

Court: Fla. Att'y Gen. | Date Filed: 1994-06-21T00:53:00-07:00

Snippet: assessment or grant a refund has not terminated under s. 95.091(3)." Florida law provides no detailed guidance

Ago

Court: Fla. Att'y Gen. | Date Filed: 1993-05-26T00:53:00-07:00

Snippet: collection of delinquent taxes, however, is limited by s.95.091, F.S. In the absence of statutory authority for…imposition of a lien to secure the payment of taxes, s. 95.091(2), F.S. 1992), provides: If no lien to secure

Gallagher v. Motors Ins. Corp.

Court: Fla. | Date Filed: 1992-07-23T00:53:00-07:00

Citation: 605 So. 2d 62

Snippet: assessments also were challenged as barred by section 95.091, Florida Statutes (1989). After an evidentiary …tax for the years 1983 and 1984 barred by section 95.091, it rejected the remainder of the challenges raised…tax for the years 1983 and 1984 barred by section 95.091, Florida Statutes (1989). Under the statute *72…72 of limitations set forth in section 95.091(3)(a)1.a., the State is precluded from assessing tax under

Drake v. ISLAND COMMUNITY CHURCH

Court: Fla. Dist. Ct. App. | Date Filed: 1984-09-25T00:53:00-07:00

Citation: 462 So. 2d 1142

Snippet: limitations except those specified in this section, s. 95.091, the Florida Probate Code, or the Florida Guardianship

Drake ex rel. Fletcher v. Island Community Church, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 1984-09-25T00:00:00-07:00

Citation: 462 So. 2d 1142, 23 Educ. L. Rep. 416, 9 Fla. L. Weekly 2076, 1984 Fla. App. LEXIS 15165

Snippet: limitations except those specified in this section, s. 95.091, the Florida Probate Code, or the Florida Guardianship

Sidener v. Jones

Court: Fla. Dist. Ct. App. | Date Filed: 1984-09-17T00:00:00-07:00

Citation: 455 So. 2d 643, 9 Fla. L. Weekly 1963, 1984 Fla. App. LEXIS 14987

Snippet: -cata and estoppel but also the limitation in § 95.091, Fla.Stat., which provides that if *645real property

Chaplin v. Estate of Cooke

Court: Fla. Dist. Ct. App. | Date Filed: 1983-06-10T00:53:00-07:00

Citation: 432 So. 2d 778

Snippet: limitations except those specified in this section, s. 95.091, the Florida Probate Code, or the Florida Guardianship