CopyPublished | Supreme Court of Florida | 18 Fla. L. Weekly Supp. 141, 1993 Fla. LEXIS 329, 1993 WL 64632
...ction
194.171, Florida Statutes (1989), contesting the 1990 assessed valuation of its property. Palm Beach Commerce Center made an alleged “good faith” payment of sixty percent of the taxes due in accordance with section 194.-171(3). Pursuant to section
194.211, Florida Statutes (1989), Palm Beach Commerce Center sought to temporarily enjoin the Palm Beach County tax collector from issuing tax certificates for the balance of the 1990 taxes....
...traditional prerequisites for the issuance of an injunction, specifically the likelihood of success on the merits. Palm Beach Commerce Center appealed, maintaining that a showing of the traditional requisites for an injunction is not necessary under section 194.211....
...showing of traditional requisites for an injunction must be made). The district court then certified the case as presenting a question of great public importance. There are two issues presented in this case. The first deals with the applicability of section 194.211 to the sale of tax certificates. The second deals with the showing necessary for issuance of an injunction under section 194.211. We therefore rephrase the certified question as follows: MAY A TAXPAYER SEEKING TO ENJOIN THE SALE OF TAX CERTIFICATES PENDING A CHALLENGE TO THE ASSESSED VALUATION OF ITS PROPERTY PROCEED UNDER SECTION 194.211? IF SO, WHAT SHOWING IS NECESSARY FOR ISSUANCE OF THE TEMPORARY INJUNCTION? As to the first question, we agree with the district court that section 194.211 applies to the sale of tax certificates as well as to the sale of tax deeds. Section 194.211 provides in pertinent part: Injunction against tax sales....
...s pending a suit challenging the tax. Today, the collection of delinquent real property taxes begins with the *1099 sale of tax certificates. §
197.432, Fla. Stat. (1991). The conclusion that the sale of tax certificates may be enjoined pursuant to section
194.211 is further supported by a comparison of the collection scheme in effect at the time of the injunction provision’s adoption with the collection scheme currently in effect. The tax appraiser concedes that section
194.211 would be applicable to the statutory scheme for the collection of delinquent real property taxes in effect at the time chapter 8586 was enacted....
...certificate holder. If there are other bids, the certificate holder may bid and the property will be sold to the highest bidder. §
197.542. While the current collection scheme does differ from the former scheme, we believe the legislature intended section
194.211 to apply to the sale of tax certificates just as its predecessor statute applied to the sale of lands for unpaid taxes which was evidenced by the issuance of a redeemable certificate of sale. Although we agree with the district court that section
194.211 applies to the sale of tax certificates, we do not agree that the only burden placed on a taxpayer seeking to enjoin the collection process is to make a good faith payment of the taxes due in accordance with section
194.171(3). By its plain language, section
194.211 calls for a showing that the taxes that are to be collected “appear to be contrary to *1100 law or equity.” 1 In other words, if the taxpayer makes a showing of a substantial likelihood of success in the underlying tax suit, the sale of tax certificates may be enjoined under the statute. Therefore, in answer to the second question, we hold that the traditional requisites for an injunction need not be established when a stay of the collection of taxes is sought under section
194.211; the only showing necessary for relief under the statute is a showing of a substantial likelihood of success in the underlying tax suit. 2 Although the sale of tax certificates may be enjoined pursuant to section
194.211 upon a showing of a substantial likelihood of success in the underlying suit, in this case, the motion for temporary injunction was properly denied in light of the trial court’s finding that Palm Beach Commerce Center failed to make the requisite showing....
...Accordingly, the decision under review is quashed and the cause is remanded for further proceedings consistent with this decision. 3 It is so ordered. BARKETT, C.J., and OVERTON, SHAW, GRIMES and HARDING, JJ., concur. McDONALD, J., concurs in part and dissents in part with an opinion. . Section 194.211 provides in pertinent part: In any tax suit, the court may issue injunctions to restrain the sale of real or personal property for any tax which shall appear to be contrary to law or equity.......
CopyPublished | Florida 4th District Court of Appeal | 1992 Fla. App. LEXIS 4730, 1992 WL 83903
...an its just value. Appellant also alleged that unless an injunction issued, the tax collector would attempt to collect the balance of the assessment by the sale of tax certificates, thereby causing appellant irreparable damage. Appellant moved under section 194.211, Florida Statutes (1991), for a temporary injunction pending the resolution of its action contesting the assessment for the property in question....
...cumstances. . . .” Id. at 1272 . See also Islandia Condominium Ass’n., Inc. v. Vermut,
438 So.2d 89 (Fla. 4th DCA 1983) and Muss v. City of Miami Beach,
312 So.2d 553 (Fla. 3d DCA), cert. denied
321 So.2d 553 (Fla.1975). At issue here is whether section
194.211, Florida Statutes (1989) exempts a party moving for injunctive relief from a “tax sale” from proving the traditional prerequisites for that relief as contemplated by City of Coral Springs . Section
194.211 provides:
194.211 Injunction against tax sales.— In any tax suit, the court may issue injunctions to restrain the sale of real or personal property for any tax which shall appear to be contrary to law or equity, and in no case shall any complaint be dismisse...
...We simply cannot logically reconcile this provision for interest and penalties with the provision for additional interest and costs that must be paid by the taxpayer if tax certificates are sold on the property. We agree with appellant that the injunction authorized by section 194.211 does include the sale of tax certificates as well as tax deeds, and that the statutory scheme contemplates the ordinary situation to be one of staying the collection of taxes, including the issuance of certificates, pending the resolu...
...e. We disagree with the Third District’s opinion in Hotelerama to the extent that we believe it is the burden of the taxpayer to establish at the injunction hearing that its partial payment was made in good faith. By providing for an injunction in section 194.211 we believe the legislature intended some burden, other than the pend-ency of the tax challenge, to be carried by the taxpayer in order to secure an injunction, and logically, to us, that would concern the good faith payment of the tax believed due....
