The 2023 Florida Statutes (including Special Session C)
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. . . 197.122(1) does not apply to the instant tax lien because there is a more specific statute, section 196.161 . . . See § 196.161(3), Fla. . . . However, section 196.161(3) does not expressly or impliedly affect the priority of homestead tax liens . . . trial court, that the priority of the County’s tax lien in this case should be governed by section 196.161 . . .
. . . Except for homestead exemptions controlled by s. 196.161,- the property appraiser making such determination . . .
. . . The lawsuit also sought the removal of a tax lien filed against him by the appraiser under section 196.161 . . . The final summary judgment did not address “[Mitchell’s] claim that sections 196.011, 196.161, and 193.155 . . . homestead exemption (for up to ten prior years) is the subject of an express legislative enactment, section 196.161 . . . Were it otherwise, section 196.161 could never be given effect for any prior year, much less ten prior . . . For the same reasons, we find section 196.161 constitutional and enforceable as applied in this case. . . .