Florida Statute 194.181 | 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. 194.181

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.

F.S. 194.181 on Google Scholar

F.S. 194.181 on Casetext

Amendments to 194.181

Arrestable Offenses / Crimes under Fla. Stat. 194.181

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

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.181.

Annotations, Discussions, Cases:

Cases Citing Statute 194.181

Total Results: 20

TAMPA PORT AUTHORITY v. BOB HENRIQUEZ, AS PROPERTY APPRAISER

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

Snippet: whereas a third statute involved here, section 194.181(2), requires that "[i]n any case brought by…When the suit was filed, the full text of section 194.181(2), read: In any case brought by the taxpayer…the legislature rearranged and amended section 194.181. Subparagraph (2)(b) now provides that, other than…only proper defendant in the action under section 194.181(2)(b), that statute does not restrict who may be

SCOTT P. RUSSELL, etc. v. JAMES HASSETT

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

Snippet: issues raised in the complaint. 5 5 See § 194.181(5), Fla. Stat. (2017).

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: 2 The VAB argued that section 194.181, Florida Statutes, provides that the proper party…assessment directly in circuit court, and sections 194.181(1) and (2) identify the proper parties to “any

Central Carillon Beach Condo. Assoc., Inc. v. Garcia

Court: Fla. Dist. Ct. App. | Date Filed: 2018-03-21T00:53:00-07:00

Snippet: the county’s value adjustment board, section 194.181(2), Florida Statutes (2016), apparently presents…answer is found in the plain language of section 194.181, “Parties to a tax suit.” Subparagraph (2) of … the ad valorem litigation provision, section 194.181(2), that when the Appraiser is the plaintiff seeking…to the precise legislative directive in section 194.181(2); “the taxpayer shall be the defendant.” The

Gary R. Nikolits, as Property Appraiser for Palm Beach County, Florida v. Sarah B. Neff a/k/a Susan B. Neff a/k/a Sally B. Neff

Court: Fla. Dist. Ct. App. | Date Filed: 2015-12-09T00:00:00-08:00

Citation: 184 So. 3d 538, 2015 Fla. App. LEXIS 18399

Snippet: challenge the 2012 assessment, See § 194.181(1)(a), Fla. Stat, (2012), Neff is seeking to raise

Sowell v. State

Court: Fla. Dist. Ct. App. | Date Filed: 2014-05-12T00:00:00-07:00

Citation: 136 So. 3d 1285, 2014 Fla. App. LEXIS 7050, 2014 WL 1882209

Snippet: directly against the VAB for injunctive relief. See § 194.181(2) (providing that in any other case brought by

Garcia v. Andonie

Court: Fla. | Date Filed: 2012-10-04T00:00:00-07:00

Citation: 101 So. 3d 339, 37 Fla. L. Weekly Supp. 613, 2012 WL 4666458, 2012 Fla. LEXIS 1923

Snippet: the circuit court action as permitted by section 194.181(5), Fla. Stat. (2007). In the circuit court, the

Yorty v. Abreu

Court: Fla. Dist. Ct. App. | Date Filed: 2008-08-06T00:00:00-07:00

Citation: 988 So. 2d 1155, 2008 Fla. App. LEXIS 11840, 2008 WL 2986425

Snippet: proceedings consistent with this opinion. . Section 194.181(3), Florida Statutes (2003), states: "In any

CROSSINGS AT FLEMING ISLAND COMMUNITY DEV. DIST. v. Echeverri

Court: Fla. | Date Filed: 2008-07-03T00:00:00-07:00

Citation: 991 So. 2d 793

Snippet: added).[7] The 1976 act likewise revised section 194.181(1) to include an appraiser *802 appealing from

STATE DEPT. OF MANAGEMENT SERVICES v. Cason

Court: Fla. Dist. Ct. App. | Date Filed: 2005-08-04T00:53:00-07:00

Citation: 909 So. 2d 378

Snippet: amount which he or she admits to owing. In section 194.181(1)(a),[2] the taxpayer is in part identified as

State, Department of Management Services v. Cason

Court: Fla. Dist. Ct. App. | Date Filed: 2005-08-04T00:00:00-07:00

Citation: 909 So. 2d 378, 2005 Fla. App. LEXIS 12185

Snippet: amount which he or she admits to owing. In section 194.181(l)(a),2 the taxpayer is in part identified as the

Zingale v. Powell

Court: Fla. | Date Filed: 2004-09-15T00:00:00-07:00

Citation: 885 So. 2d 277, 2004 WL 2050106

Snippet: requirements for parties in a tax suit under section 194.181, Florida Statutes (2001), the Powells named as

Todora v. Venice Golf Ass'n, Inc.

Court: Fla. Dist. Ct. App. | Date Filed: 2003-06-18T00:53:00-07:00

Citation: 847 So. 2d 577

Snippet: . VGA prevailed after a two-day trial. Section 194.181, Florida Statutes (1999) and (2000), designates…under the law," or the property appraiser. § 194.181(1)(a), (b) (emphasis supplied). Therefore, "…name of the City. The plain language of sections 194.181(1) and 192.001(13) indicates that the City was …holding applied to an early version of section 194.181 which has since been amended to give condominium

Turner v. HILLSBOROUGH AVIATION AUTH.

Court: Fla. Dist. Ct. App. | Date Filed: 1999-09-03T00:53:00-07:00

Citation: 739 So. 2d 175

Snippet: was an indispensable party pursuant to section 194.181(5), Florida Statutes (1997), which provides in

Fuchs v. Robbins

Court: Fla. Dist. Ct. App. | Date Filed: 1999-07-16T00:53:00-07:00

Citation: 738 So. 2d 338

Snippet: Pursuant to the provisions of sections 194.036 and 194.181(1)(b) and (2), Florida Statutes (1991), the Appraiser…of each year as the taxing date. [25] Section 194.181 provides as follows: "(1) The plaintiff in

Southern Bell Tel. & Tel. Co. v. Broward

Court: Fla. Dist. Ct. App. | Date Filed: 1995-11-22T00:00:00-08:00

Citation: 665 So. 2d 272

Snippet: joined as a party defendant pursuant to Section 194.181(5), Florida Statutes. However, Southern Bell does

State, Dept. of Revenue v. Stafford

Court: Fla. Dist. Ct. App. | Date Filed: 1994-12-06T23:53:00-08:00

Citation: 646 So. 2d 803

Snippet: the jurisdictional time period expired. Section 194.181, Florida Statutes (1993) requires that in any action

In Re Court Divisions

Court: Fla. Dist. Ct. App. | Date Filed: 1994-10-03T00:53:00-07:00

Citation: 648 So. 2d 761

Snippet: parts of an assessment roll) *762 (j) Section 194.181(5) (Constitutional challenges to tax assessments

Dept. of Revenue v. Canaveral Port Auth.

Court: Fla. Dist. Ct. App. | Date Filed: 1994-08-19T00:53:00-07:00

Citation: 642 So. 2d 1097

Snippet: also named as a defendant in the action. See § 194.181(5), Fla. Stat. (1991). In its complaint, CPA alleged

Southern Bell Tel. & Tel. v. Markham

Court: Fla. Dist. Ct. App. | Date Filed: 1994-02-22T23:53:00-08:00

Citation: 632 So. 2d 272

Snippet: joined as a party defendant pursuant to Section 194.181(5), Florida Statutes. We affirm the judgment of