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

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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: District Court of Appeal of Florida | Date Filed: 2024-01-24

Snippet: assessments within the 60-day limit of section 194.171(2), Florida Statutes. That section provides that

TAMPA PORT AUTHORITY v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

Court: District Court of Appeal of Florida | Date Filed: 2023-12-29

Snippet: rejection, Gulf Marine filed suit pursuant to section 194.171, advancing theories why the exemption's disapproval

Wayne Johansson v. Miami-Dade County Value Adjustment Board

Court: District Court of Appeal of Florida | Date Filed: 2023-12-13

Snippet: decision also noted that, pursuant to section 194.171 of the Florida Statutes, the VAB was not a proper

SCOTT P. RUSSELL, etc. v. JAMES HASSETT

Court: District Court of Appeal of Florida | Date Filed: 2023-06-28

Snippet: The Property Appraiser also argues that sections 194.171(2) and (6) of the Florida Statutes precluded the

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

Court: District Court of Appeal of Florida | Date Filed: 2023-03-15

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: District Court of Appeal of Florida | Date Filed: 2022-05-04

Snippet: judicial ruling pursuant to sections 194.036(2) and 194.171, Florida Statutes. Dissatisfied with the process

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

Court: District Court of Appeal of Florida | Date Filed: 2019-09-25

Snippet: analyzing whether the nonclaim provisions of section 194.171, Florida Statutes (2006), applied to State-owned

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

Court: District Court of Appeal of Florida | Date Filed: 2019-07-08

Snippet: 011(3); or file suit in circuit court under section 194.171, either first among these options or after exercising

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

Court: District Court of Appeal of Florida | Date Filed: 2019-05-03

Snippet: analyzing whether the nonclaim provisions of section 194.171, Florida Statutes (2006), applied to State-owned

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

Court: District Court of Appeal of Florida | Date Filed: 2019-05-02

Citation: 274 So. 3d 453

Snippet: before the VAB or directly in circuit court. § 194.171, Fla. Stat. A party that is unsuccessful before

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

Court: District Court of Appeal of Florida | Date Filed: 2018-07-25

Citation: 250 So. 3d 865

Snippet: certification of the tax rolls as required under section 194.171(2), Florida Statutes (2013). Genesis appealed,

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

Court: District Court of Appeal of Florida | Date Filed: 2018-07-25

Citation: 249 So. 3d 1323

Snippet: to the 2015 and 2016 years pursuant to section 194.171, Florida Statutes, because Faith Christian failed

STATE OF FLORIDA v. TASHANE M. CHANTILOUPE

Court: District Court of Appeal of Florida | Date Filed: 2018-06-06

Citation: 248 So. 3d 1191

Snippet: jurisdictional, it generally states as much. See, e.g., § 194.171(2), Fla. Stat. (2017). Here, in section 782.04(1)(b)

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

Court: District Court of Appeal of Florida | Date Filed: 2018-02-07

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: District Court of Appeal of Florida | Date Filed: 2017-05-03

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: District Court of Appeal of Florida | Date Filed: 2017-05-03

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’s

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

Court: District Court of Appeal of Florida | Date Filed: 2017-03-22

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

Snippet: sixty-day jurisdictional non-claim statute (§ 194.171(2), Fla. Stat.), thus depriving the trial court

Miles v. Parrish

Court: District Court of Appeal of Florida | Date Filed: 2016-07-13

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

Forest Brooke/Hillsborough, LLC v. Henriquez

Court: District Court of Appeal of Florida | Date Filed: 2016-06-29

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

Snippet: it subsequently lost jurisdiction under section 194.171,’ Florida Statutes (2009), when Forest Brooke failed

American Heritage Window Fashions, LLC v. Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 2016-05-06

Snippet: 1988) (holding that analogous language in section 194.171, Florida Statutes, setting time limitations for