CopyPublished | District Court of Appeal of Florida | 1992 Fla. App. LEXIS 106, 1992 WL 1337
...The main obstacle confronting Steinberg in this case is one of standing. Appellee contends that, in order to litigate his complaints, Steinberg was required by statute to deposit into the court registry the amount of the assessment he admitted was due. This was not done and the issue has not been waived. Section 173.07, Florida Statutes (1989), provides: In an end run around the statute, Steinberg contends none of the assessment is due and thus he need not comply with the statute. His theory is that the assessment is void ab initio and therefore no amount of the assessment is valid and owing. 173.07 Tender of correct amount as condition precedent.—If any person shall claim that any tax, tax certificate or assessment is improper or illegal, and seeks to contest the same, then such person at the time of filing an answer resisting the fore...
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