Florida Statutes

Fla. Stat. § 194.181 (2025)

Parties to a tax suit.

✓ 2025 Florida Statutes — current through the 2025 Regular Session

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194.181 Parties to a tax suit.—

(1) The plaintiff in any tax suit shall be:

(a) The taxpayer or other person contesting the assessment of any tax, the payment of which he or she is responsible for under a statute or a person who is responsible for the entire tax payment pursuant to a contract and has the written consent of the property owner, or the condominium association, cooperative association, or homeowners’ association as defined in s. 723.075 which operates the units subject to the assessment; or

(b) The property appraiser pursuant to s. 194.036.

(2)(a) In any case brought by a taxpayer or a condominium or cooperative association, as defined in ss. 718.103 and 719.103, respectively, on behalf of some or all unit or parcel owners, contesting the assessment of any property, the county property appraiser is a party defendant.

(b) Other than as provided in paragraph (c), in any case brought by the property appraiser under s. 194.036(1)(a) or (b), the taxpayer is a party defendant.

(c)1. In any case brought by the property appraiser under s. 194.036(1)(a) or (b) relating to a value adjustment board decision on a single joint petition filed by a condominium or cooperative association under s. 194.011(3), the association is the only required party defendant. The individual unit or parcel owners are not required to be named as parties.

2. The condominium or cooperative association must provide unit or parcel owners with notice of the property appraiser’s complaint and advise the unit or parcel owners that they may elect to:

a. Retain their own counsel to defend the appeal for their units or parcels;

b. Choose not to defend the appeal; or

c. Be represented by the association.

3. The notice required in subparagraph 2. must be hand delivered or sent by certified mail, return receipt requested, except that such notice may be electronically transmitted to a unit or parcel owner who has expressly consented in writing to receiving such notices through electronic transmission. Additionally, the notice must be posted conspicuously on the condominium or cooperative property, if applicable, in the same manner as notices of board meetings under ss. 718.112(2) and 719.106(1). The association must provide at least 14 days for a unit or parcel owner to respond to the notice. Any unit or parcel owner who does not respond to the association’s notice will be represented by the association.

4. If requested by a unit or parcel owner, the tax collector shall accept payment of the estimated amount in controversy, as determined by the tax collector, as to that unit or parcel, whereupon the unit or parcel shall be released from any lis pendens and the unit or parcel owner may elect to remain in or be dismissed from the action.

(d) In any case brought by the property appraiser under s. 194.036(1)(c), the value adjustment board is a party defendant.

(3) In any suit involving the collection of any tax on property, as well as questions relating to tax certificates or applications for tax deeds, the tax collector charged under the law with collecting such tax shall be the defendant.

(4) In any suit involving a tax other than an ad valorem tax on property, the tax collector charged under the law with collecting such tax shall be defendant. However, this section does not apply in any instance wherein general law provides for some other person to be the party defendant.

(5) In any suit in which the assessment of any tax, or the collection of any tax, tax certificate, or tax deed is contested on the ground that it is contrary to the State Constitution, the official of the state government responsible for overall supervision of the assessment and collection of such tax shall be made a party defendant of such suit. Any such suit shall be brought in that county having venue under s. 194.171 or, when that section is inapplicable, in the Circuit Court of Leon County, and the attorney for the defendant county officer shall upon request represent the state official in any such suit or proceeding, for which he or she shall receive no additional compensation.

(6) In any suit in which the validity of any statute or regulation found in, or issued pursuant to, chapters 192-197, inclusive, is contested, the public officer affected may be a party plaintiff.

History.—s. 3, ch. 8586, 1921; CGL 1040; ss. 1, 2, ch. 69-55; s. 7, ch. 69-140; s. 32, ch. 70-243; s. 1, ch. 73-74; s. 9, ch. 76-133; s. 4, ch. 76-234; s. 1, ch. 77-174; s. 27, ch. 83-204; s. 4, ch. 88-146; s. 152, ch. 91-112; s. 983, ch. 95-147; s. 7, ch. 2004-349; s. 2, ch. 2021-209.

Note.—Former s. 196.03.

Notes of Decisions

Cited in 39 cases (4 in the last 5 years), 1975–2025 · leading case: Bonavista Condo. Ass'n v. Bystrom, 520 So. 2d 84 (Fla. 3d DCA 1988).

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Bonavista Condo. Ass'n v. Bystrom, 520 So. 2d 84 (Fla. 3d DCA 1988). · cites it 8× “Chapter 194, Florida Statutes (1985), and specifically section 194.181, entitled "Parties to a Tax Suit," calls for the joining of taxpayers as party plaintiffs when their tax assessments are challenged and at issue.”

Nana's Petroleum, Inc. v. Clark (In Re Nana's Petroleum, Inc.), 234 B.R. 838 (Bankr. S.D. Florida 1999). · cites it 7× “Although this Court also ordered Plaintiff to name as Defendants “all taxing authorities who have not been paid who levied taxes against the property,” § 194.181, the provision of the Florida Statutes that prescribes the “Parties to a tax suit,” does not require local ad valorem…”

Bystrom v. Valencia Ctr., Inc., 432 So. 2d 108 (Fla. 3d DCA 1983). · cites it 2× “The State of Florida Department of Revenue was joined as a party defendant pursuant to Section 194.181(5), Florida Statutes (1979), and later moved to realign itself as a party plaintiff because it agreed with the Property Appraiser's position.”

Williams v. Law, 368 So. 2d 1285 (Fla. 1979). · cites it 2× “Further, section 194.181, Florida Statutes (Supp. 1976), provides in part: (1) The plaintiff in any tax suit shall be: (a) The taxpayer contesting the assessment of any tax, the payment of which he is responsible for under the law; or (b) The property appraiser pursuant to s.”

State, Dept. of Revenue v. Stafford, 646 So. 2d 803 (Fla. 4th DCA 1994). · cites it 2× “Section 194.181, Florida Statutes (1993) requires that in any action contesting the assessment of any property, the "county property appraiser shall be a party defendant.”

Spooner v. Askew, 345 So. 2d 1055 (Fla. 1976). · cites it 2× “Within the same geographical distance from Gadsden County, but omitted from the Board's consideration, were Calhoun, Leon, Liberty, Bay, Gulf, Franklin and Jefferson Counties.”

Crossings at Fleming Island Cmty. Dev. Dist. v. Echeverri, 991 So. 2d 793 (Fla. 2008). “[7] The 1976 act likewise revised section 194.181(1) to include an appraiser *802 appealing from a decision of the board pursuant to section 194.”

S. Bell Tel. & Tel. Co. v. Broward, 665 So. 2d 272 (Fla. 4th DCA 1995). · cites it 2× “Because this second claim posed a constitutional challenge to the assessment, the Florida Department of Revenue was joined as a party defendant pursuant to Section 194.181(5), Florida Statutes. However, Southern Bell does not seek any relief from the Department of Revenue in…”

Garcia v. Andonie, 101 So. 3d 339 (Fla. 2012). “The Property Appraiser also alleged that the exemption granted to the Taxpayers by the Value Adjustment Board violated the Florida Constitution and, for this reason, the Department of Revenue became a party plaintiff to the circuit court action as permitted by section…”

In Re Polygraphex Sys., Inc., 275 B.R. 408 (Bankr. M.D. Fla. 2002). · cites it 2× “Moreover, section 194.181 of the Florida Statutes requires that in any suit brought in the state circuit court for judicial review of an action contesting the assessment of any property that the “county property appraiser shall be party defendant.”

S. Bell Tel. & Tel. v. Markham, 632 So. 2d 272 (Fla. 4th DCA 1994). · cites it 2× “Because this second claim posed a constitutional challenge to the assessment, the Florida Department of Revenue was joined as a party defendant pursuant to Section 194.181(5), Florida Statutes. We affirm the judgment of the trial court.”

Muckenfuss v. Miller, 421 So. 2d 170 (Fla. 5th DCA 1982). · cites it 2× “The final judgments and orders supplementing them are affirmed except as herein indicated, and these proceedings are remanded for correction of the final judgment amounts consistent with this opinion. AFFIRMED IN PART AND REMANDED.”

Show all 39 citing cases →

— 194.181(1) — 2 cases

Florida East Coast Props., Inc. v. Bystrom, 15 Fla. Supp. 2d 20 (Fla. Cir. Ct. 1985).

— 194.181(1)(a) — 6 cases

Gary R. Nikolits, as Prop. Appraiser for Palm Beach Cnty., Florida v. Sarah B. Neff a/k/a Susan B. Neff a/k/a Sally B. Neff, 184 So. 3d 538 (Fla. 4th DCA 2015).

Bonavista Condo. Ass'n v. Bystrom, 520 So. 2d 84 (Fla. 3d DCA 1988). “Chapter 194, Florida Statutes (1985), and specifically section 194.181, entitled "Parties to a Tax Suit," calls for the joining of taxpayers as party plaintiffs when their tax assessments are challenged and at issue.”

State Dept. of Mgmt. Servs. v. Cason, 909 So. 2d 378 (Fla. 1st DCA 2005).

Brazilian Court Hotel Condo. Owners Ass'n, Inc. v. Walker, 584 So. 2d 609 (Fla. 4th DCA 1991).

Todora v. Venice Golf Ass'n, Inc., 847 So. 2d 577 (Fla. 2d DCA 2003).

— 194.181(2) — 7 cases

Spooner v. Askew, 345 So. 2d 1055 (Fla. 1976). “Within the same geographical distance from Gadsden County, but omitted from the Board's consideration, were Calhoun, Leon, Liberty, Bay, Gulf, Franklin and Jefferson Counties.”

Nana's Petroleum, Inc. v. Clark (In Re Nana's Petroleum, Inc.), 234 B.R. 838 (Bankr. S.D. Florida 1999). “Although this Court also ordered Plaintiff to name as Defendants “all taxing authorities who have not been paid who levied taxes against the property,” § 194.181, the provision of the Florida Statutes that prescribes the “Parties to a tax suit,” does not require local ad valorem…”

Sowell v. State, 136 So. 3d 1285 (Fla. 1st DCA 2014).

In Re Polygraphex Sys., Inc., 275 B.R. 408 (Bankr. M.D. Fla. 2002). “Moreover, section 194.181 of the Florida Statutes requires that in any suit brought in the state circuit court for judicial review of an action contesting the assessment of any property that the “county property appraiser shall be party defendant.”

City of North Miami Beach v. E. Shores Sales Co., 341 So. 2d 825 (Fla. 3d DCA 1977).

— 194.181(2)(b) — 1 case

Tampa Port Auth. v. Bob Henriquez, as Prop. Appraiser (Fla. 2d DCA 2023).

— 194.181(3) — 4 cases

Wilkinson v. St. Jude Harbors, Inc., 570 So. 2d 1332 (Fla. 2d DCA 1990).

Yorty v. Abreu, 988 So. 2d 1155 (Fla. 3d DCA 2008).

Pedro J. Garcia, Etc. v. Piper Indus. Complex, LLC (Fla. 3d DCA 2025).

— 194.181(5) — 12 cases

Bystrom v. Valencia Ctr., Inc., 432 So. 2d 108 (Fla. 3d DCA 1983). “The State of Florida Department of Revenue was joined as a party defendant pursuant to Section 194.181(5), Florida Statutes (1979), and later moved to realign itself as a party plaintiff because it agreed with the Property Appraiser's position.”

S. Bell Tel. & Tel. Co. v. Broward, 665 So. 2d 272 (Fla. 4th DCA 1995). “Because this second claim posed a constitutional challenge to the assessment, the Florida Department of Revenue was joined as a party defendant pursuant to Section 194.181(5), Florida Statutes. However, Southern Bell does not seek any relief from the Department of Revenue in…”

S. Bell Tel. & Tel. v. Markham, 632 So. 2d 272 (Fla. 4th DCA 1994). “Because this second claim posed a constitutional challenge to the assessment, the Florida Department of Revenue was joined as a party defendant pursuant to Section 194.181(5), Florida Statutes. We affirm the judgment of the trial court.”

— 194.181(6) — 1 case

Dep't of Revenue v. Markham, 381 So. 2d 1101 (Fla. 1st DCA 1979).

— 194.181(l)(a) — 2 cases

State, Dep't of Mgmt. Servs. v. Cason, 909 So. 2d 378 (Fla. 1st DCA 2005).

Krishna Consciousness v. Bystrom, 15 Fla. Supp. 2d 17 (Fla. Cir. Ct. 1985).

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