W. R. DANIEL, JR., AS PROPERTY APPRAISER OF HILLSBOROUGH COUNTY, FLORIDA, APPELLANT,
v.
ANDREW A. LYNN, APPELLEE
AI-generated. These summaries, headnotes, and key points are machine-generated and may contain errors or omissions. Always verify against the full opinion text below. Not legal advice.
W. R. Daniel, property appraiser, appealed a trial court's summary judgment granting agricultural tax classification to Andrew A. Lynn for tax year 1977 despite Lynn's failure to file the required agricultural exemption application. The Florida appellate court reversed, holding that timely filing of an agricultural exemption application is a mandatory prerequisite to obtaining agricultural classification for any given tax year.
Compliance with section 193.461(8)(a), Florida Statutes (requiring timely filing of an application for agricultural assessment), is a mandatory prerequisite to obtaining agricultural assessment for the tax year in question. Therefore, Lynn's failure to timely apply for agricultural classification for tax year 1977 by the March 1 deadline waived his right to agricultural classification for that year.
[1] Compliance with statutory filing requirements is a prerequisite to obtaining agricultural assessment for a given tax year.
[2] Failure to timely apply for agricultural classification by filing a return by the statutory deadline waives agricultural classification for that tax year.
Previewing 2 of 3 headnotes on this case. FLexlaw’s editorially structured points of law — every proposition, pinpointed — are reserved for members.
Join FLexlaw to unlock all legal intelligence“We hold that compliance with section 193.461(8)(a), Florida Statutes (1976 Supp.) (now section 193.052(2), Florida Statutes (1979)), is a prerequisite to obtaining agricultural assessment for the year in question.”
Establishes the core holding that timely filing of an agricultural exemption application is mandatory, not discretionary or waivable
Previewing 1 of 3 key quotes on this case — the court’s exact language, pinpointed for members.
Join FLexlaw to unlock all legal intelligenceLynn owned property in Hillsborough County and originally challenged the denial of agricultural classification for 1976 by filing a complaint alleging…
The full statement of facts, procedural history, and disposition for this case are member content.
Join FLexlaw to unlock all legal intelligence© FLexlaw, Inc. — AI-generated enrichments are proprietary. All rights reserved.
Explore caselaw by topic → Browse Agricultural Classification cases and more on FLexlaw
RYDER, Judge.
W. R. Daniel, Jr., property appraiser of Hillsborough County, appeals a summary judgment reversing the denial of agricultural classification for land owned by appel-lee Andrew A. Lynn for the tax year 1977. We reverse, reinstating the denial of agricultural classification.
Appellee filed his original complaint challenging the denial of agricultural classification for 1976, alleging compliance with stat utory prerequisites and exhaustion of administrative remedies. Appellee amended the complaint with leave of court to challenge the 1977 assessment, alleging only that there was no change in status of the property since the original complaint. Appellant affirmatively defended by alleging that appellee failed to apply for agricultural assessment for 1977, and appellee admitted that he did not file an agricultural exemption application with the property appraiser for the tax year 1977. On motion, the trial court entered a summary judgment granting appellee agricultural status for the tax year 1977, finding that failure to apply for the exemption was not a waiver of the right to seek agricultural status.
We hold that compliance with section 193.461(8)(a), Florida Statutes (1976 Supp.) (now section 193.052(2), Florida Statutes (1979)), is a prerequisite to obtaining agricultural assessment for the year in question. Doyle v. Askew, 341 So. 2d 845 (Fla. 1st DCA 1977); Blake v. R.M.S. Holding Corp., 341 So. 2d 795 (Fla. 3d DCA 1977); Jar Corporation v. Culbertson, 246 So. 2d 144 (Fla. 4th DCA 1971). Thus, appellee’s failure to timely apply for agricultural classification for the tax year 1977 by filing a return by March 1 of that year waived agricultural classification for 1977.
We find nothing inconsistent with this holding in Fisher v. Schooley, 371 So. 2d 496 (Fla. 2d DCA 1979). While the parties in Fisher stipulated that the resolution of entitlement to agricultural assessment for 1974 would be binding for the tax years 1975 and 1976, there was no suggestion that timely returns claiming agricultural classification were not filed by the appellants therein for all the tax years in question. The issue presented below of timely application was not at all present in the Fisher case.
The judgment below is REVERSED and the case REMANDED for proceedings consistent with this opinion.
HOBSON, Acting C. J. and OTT, J., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Turner v. Lusk, 819 So. 2d 258 (Fla. 2d DCA 2002)…ion by the statutory March 1 deadline. Under section 193.461(3)(a), Florida Statutes (1997), failure to make a timely application constitutes a waiver for one year of the “privilege” of having the property classified as agricultural. Daniel v. Lynn, 393 So. 2d 52, 53 (Fla. 2d DCA 1981); Doyle v. Askew, 341 So. 2d 845 (Fla. 1st DCA 1977). Even so, an applicant who misses the deadline might still achieve the classification by following a procedure set forth in the statute, the unartful wording of which is at t…
Authorities Cited
- Blake v. R. M. S. Holding Corp., 341 So. 2d 795 (Fla. 3d DCA 1977)
- Fisher v. Schooley, 371 So. 2d 496 (Fla. 2d DCA 1979)
- JAR Corp. v. Culbertson, 246 So. 2d 144 (Fla. 3d DCA 1971)
- Doyle v. Honorable Reubin O'D. Askew, 341 So. 2d 845 (Fla. 1st DCA 1977)
- Bell v. Bell, 341 So. 2d 845 (Fla. 3d DCA 1977)