Florida Statute 194.171 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

View Entire Chapter

F.S. 194.171

194.171 Circuit court to have original jurisdiction in tax cases.—

(1) The circuit courts have original jurisdiction at law of all matters relating to property taxation. Venue is in the county where the property is located, except that venue shall be in Leon County when the property is assessed pursuant to s. 193.085(4).

(2) No action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122(2), or after 60 days from the date a decision is rendered concerning such assessment by the value adjustment board if a petition contesting the assessment had not received final action by the value adjustment board prior to extension of the roll under s. 197.323.

(3) Before an action to contest a tax assessment may be brought, the taxpayer shall pay to the collector not less than the amount of the tax which the taxpayer admits in good faith to be owing. The collector shall issue a receipt for the payment, and the receipt shall be filed with the complaint. Notwithstanding the provisions of chapter 197, payment of the taxes the taxpayer admits to be due and owing and the timely filing of an action pursuant to this section shall suspend all procedures for the collection of taxes prior to final disposition of the action.

(4) Payment of a tax shall not be deemed an admission that the tax was due and shall not prejudice the right to bring a timely action as provided in subsection (2) to challenge such tax and seek a refund.

(5) No action to contest a tax assessment may be maintained, and any such action shall be dismissed, unless all taxes on the property assessed in years after the action is brought, which the taxpayer in good faith admits to be owing, are paid before they become delinquent.

(6) The requirements of subsections (2), (3), and (5) are jurisdictional. No court shall have jurisdiction in such cases until after the requirements of both subsections (2) and (3) have been met. A court shall lose jurisdiction of a case when the taxpayer has failed to comply with the requirements of subsection (5).

History.—s. 1, ch. 8586, 1921; CGL 1038; s. 2, ch. 29737, 1955; s. 1, ch. 67-538; ss. 1, 2, ch. 69-55; s. 8, ch. 69-102; s. 6, ch. 69-140; ss. 30, 31, ch. 70-243; s. 1, ch. 72-239; s. 6, ch. 74-234; s. 17, ch. 82-226; s. 7, ch. 83-204; s. 56, ch. 83-217; s. 211, ch. 85-342; s. 3, ch. 88-146; s. 151, ch. 91-112; s. 32, ch. 94-353; s. 1470, ch. 95-147.

Note.—Former ss. 192.21, 194.151, 196.01.

F.S. 194.171 on Google Scholar

F.S. 194.171 on Casetext

Amendments to 194.171

Arrestable Offenses / Crimes under Fla. Stat. 194.171

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.171.

Annotations, Discussions, Cases:

Cases Citing Statute 194.171

Total Results: 20

Shrewsbury v. Childers, Lunsford

Court: Fla. Dist. Ct. App. | Date Filed: 2024-01-24T00:00:00-08:00

Snippet: assessments within the 60-day limit of section 194.171(2), Florida Statutes. That section provides that…had not complied with the time limit in section 194.171(2), but argued below and continues to argue here

TAMPA PORT AUTHORITY v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

Court: Fla. Dist. Ct. App. | Date Filed: 2023-12-29T00:00:00-08:00

Snippet: requirement in subsection (2) is not met. § 194.171(6). Section 194.171, then, is a statute of nonclaim. See …rejection, Gulf Marine filed suit pursuant to section 194.171, advancing theories why the exemption's disapproval…concerned a different statute altogether, section 194.171(2), which imposes a sixty-day deadline for suing…action to contest a tax assessment pursuant to s. 194.171." § 194.036(2) (emphasis added). But here … 11 appraiser did not sue under section 194.171 to contest a tax assessment. Rather, he sued under

Wayne Johansson v. Miami-Dade County Value Adjustment Board

Court: Fla. Dist. Ct. App. | Date Filed: 2023-12-13T00:00:00-08:00

Snippet: decision also noted that, pursuant to section 194.171 of the Florida Statutes, the VAB was not a proper…original, de novo proceeding in circuit court. § 194.171(1), Fla. Stat. (2023); § 194.036(3), Fla. Stat

SCOTT P. RUSSELL, etc. v. JAMES HASSETT

Court: Fla. Dist. Ct. App. | Date Filed: 2023-06-28T00:00:00-07:00

Snippet: The Property Appraiser also argues that sections 194.171(2) and (6) of the Florida Statutes precluded the…plain and unambiguous language, though, section 194.171(2) imposes deadline limitations on an action contesting

S AND A PROPERTY INVESTMENT SERVICES, LLC v. PEDRO J. GARCIA, etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2023-03-15T00:53:00-07:00

Snippet: Taxpayer then, pursuant to sections 194.036(2) and 194.171 of the Florida Statutes, 2 filed a two-count complaint

WAYNE C. JOHANSSON v. MIAMI-DADE COUNTY VALUE ADJUSTMENT BOARD

Court: Fla. Dist. Ct. App. | Date Filed: 2022-05-04T00:53:00-07:00

Snippet: judicial ruling pursuant to sections 194.036(2) and 194.171, Florida Statutes. Dissatisfied with the process…Miami-Dade Property Appraiser. Pursuant to section 194.171, a taxpayer may contest a tax 2 A VAB decision

GARY W. JOINER, SUCCESSOR TO MIKE WELLS v. PINELLAS COUNTY, FLORIDA

Court: Fla. Dist. Ct. App. | Date Filed: 2019-09-25T00:53:00-07:00

Snippet: ; targeted by section 194.171." Id. Section 192.011, like section 194.171, is part of "a comprehensive…analyzing whether the nonclaim provisions of section 194.171, Florida Statutes (2006), applied to State-owned…sovereign immunity on the application of section 194.171 to actions filed by the State." 944 So. 2d…crucial inquiry is whether the language of section 194.171 clearly and unambiguously demonstrates legislative…consideration must be given to the purpose of section 194.171, "which is to ensure a reliable and predictable

Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corporation

Court: Fla. Dist. Ct. App. | Date Filed: 2019-07-08T00:53:00-07:00

Snippet: ); or file suit in circuit court under section 194.171, either first among these options or after exercising…, this requirement remains codified at section 194.171(1) of the Florida Statutes (“The circuit courts…exemption issue, and skip the VAB altogether. § 194.171, Fla. Stat. Regardless of the prior history…the constitution and sections 26.012(2)(e) and 194.171(1); the de-novo standard of review required by …action to contest a tax assessment” under section 194.171, Florida Statutes, which provides for circuit courts

GARY W. JOINER, SUCCESSOR TO MIKE WELLS v. PINELLAS COUNTY, FLORIDA

Court: Fla. Dist. Ct. App. | Date Filed: 2019-05-03T00:53:00-07:00

Edward A. Crapo, as Alachua County etc. and John Power, as Alachua County Tax Collector v. Gainesville Area Chamber of Commerce, Inc. etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2019-05-02T00:53:00-07:00

Snippet: before the VAB or directly in circuit court. § 194.171, Fla. Stat. A party that is unsuccessful before…may file suit in circuit court. §§ 194.036(2), 194.171, Fla. Stat. Proceedings in circuit court are de

Dan Sowell, as Property Appraiser etc. v. Faith Christian Family Church Of Panama etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2018-07-25T00:53:00-07:00

Snippet: to the 2015 and 2016 years pursuant to section 194.171, Florida Statutes, because Faith Christian failed…the 2016 tax year prior to delinquency. Section 194.171 provides in relevant part: (5) No action…comply with the requirements of subsection (5). §§ 194.171(5), (6), Fla. Stat. (2016). Prohibition is an appropriate…jurisdiction over a tax challenge pursuant to subsections 194.171(5) and (6). See Nikolits v. Hanna, 92 So. 3d 299…Court has observed: Although subsections 194.171(5) and (6) appear to be somewhat harsh, their

Genesis Ministries, Inc. v. Gregory S. Brown, as Property etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2018-07-25T00:00:00-07:00

Citation: 250 So. 3d 865

Snippet: certification of the tax rolls as required under section 194.171(2), Florida Statutes (2013). Genesis appealed, … I). We held that the 60-day period in section 194.171(2) does not apply to actions challenging a tax

STATE OF FLORIDA v. TASHANE M. CHANTILOUPE

Court: Fla. Dist. Ct. App. | Date Filed: 2018-06-06T00:53:00-07:00

Snippet: jurisdictional, it generally states as much. See, e.g., § 194.171(2), Fla. Stat. (2017). Here, in section 782.04(

Edward A. Crapo, as Alachua County etc. v. Provident Group - Continuum etc.

Court: Fla. Dist. Ct. App. | Date Filed: 2018-02-07T00:00:00-08:00

Citation: 238 So. 3d 869

Snippet: is not barred by the time limit of section 194.171(2). Thereafter, Appellee filed a second and third

Garcia v. Dadeland Station Associates, Ltd.

Court: Fla. Dist. Ct. App. | Date Filed: 2017-05-03T00:53:00-07:00

Snippet: filed a suit to recover the payment under section 194.171, Florida Statutes (2015).1 The County’s

Garcia v. Dadeland Station Associates, Ltd.

Court: Fla. Dist. Ct. App. | Date Filed: 2017-05-03T00:00:00-07:00

Citation: 218 So. 3d 474, 2017 Fla. App. LEXIS 6168

Snippet: filed a suit to recover the payment under section 194.171, Florida Statutes (2015). 1 The County

City of Miami v. 346 Nw 29th Street, LLC

Court: Fla. Dist. Ct. App. | Date Filed: 2017-03-22T00:00:00-07:00

Citation: 217 So. 3d 143, 2017 WL 1076899, 2017 Fla. App. LEXIS 3788

Snippet: section 194.171(2) bars the action below and deprives the trial court of jurisdiction. Section 194.171(2) … sixty-day jurisdictional non-claim statute (§ 194.171(2), Fla. Stat.), thus depriving the trial court…extension of the roll under s. 197.323. Section 194.171(6) provides that the “requirements of subseetion… met.” While we are doubtful that section 194.171(2) applies to the instant case, we need not decide…decide that issue. 2 Even if section 194.171(2) does apply, the City’s position is nevertheless

Miles v. Parrish

Court: Fla. Dist. Ct. App. | Date Filed: 2016-07-13T00:00:00-07:00

Citation: 199 So. 3d 1046, 2016 Fla. App. LEXIS 10777

Snippet: the sixty-day statute of non-claim under section 194.171, Florida Statutes. We find this was error and reverse…the sixty-day statute of nonclaim under section 194.171. This appeal followed. Miles claims on appeal that…certified for collection under s. 193.122(2),” § 194.171(2), Fla. Stat. (2012), and thus did not show that…legal effect of the February 20 notice. Section 194.171(2) provides, in pertinent part, that “[n]o action…certified for collection under s. 193.122(2).” § 194.171(2) (emphasis added). The version of section 193.122

Forest Brooke/Hillsborough, LLC v. Henriquez

Court: Fla. Dist. Ct. App. | Date Filed: 2016-06-29T00:00:00-07:00

Citation: 194 So. 3d 1091, 2016 Fla. App. LEXIS 9971, 2016 WL 3541045

Snippet: section 194.171(5) requires dismissal of the action. Forest Brooke responded that section 194.171(5) did…it subsequently lost jurisdiction under section 194.171,’ Florida Statutes (2009), when Forest Brooke failed…court departed from the plain meaning of section 194.171. Wé agree and reverse the decision of the trial…good faith was due and owing. See § 194.171(8). During the pendency of the action, however,…jurisdiction based on the following language in section 194.171: (5) No action to contest a tax assessment

American Heritage Window Fashions, LLC v. Department of Revenue

Court: Fla. Dist. Ct. App. | Date Filed: 2016-05-06T00:53:00-07:00

Snippet: ) (holding that analogous language in section 194.171, Florida Statutes, setting time limitations for