WILLIAM MARKHAM, AS BROWARD COUNTY PROPERTY APPRAISER, APPELLANT,
v.
EDWARD S. CORLETT, III, TRUSTEE AND KEN POWELL, APPELLEES
WILLIAM MARKHAM, AS BROWARD COUNTY PROPERTY APPRAISER, APPELLANT,
EDWARD S. CORLETT, III, TRUSTEE AND KEN POWELL, APPELLEES
453 So. 2d 907
Florida District Court of Appeal, Fourth District (1984)
Positive Treatment
Cited by 2 cases
Opinion of the Court
PER CURIAM.
This action contesting a tax assessment is barred by the provisions of Section 194.-171(3), (5) and (6), Florida Statutes (1983). The taxes in question were not paid before they became delinquent. The judgment on appeal is reversed upon authority of Reid v. Lucom, 349 So. 2d 661 (Fla. 4th DCA 1977), cert. den. 358 So. 2d 132 (Fla.1978), cert. den. 439 U.S. 860, 99 S.Ct. 180, 58 L.Ed.2d 169 (1978). See, also, Cowart v. Perkins, 445 So. 2d 654 (Fla. 2d DCA 1984); Millstream Corporation v. Dade County, 340 So. 2d 1276 (Fla. 3d DCA 1977).
Reversed and Remanded.
LETTS, HERSEY and WALDEN, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
State v. The Honorable Leonard L. Stafford, 646 So. 2d 803 (Fla. 4th DCA 1994)…the tax was admittedly owed. It thus chooses to ignore subsections 194.171(3) and (6), which bar an action challenging the assessment unless the taxes admitted to be owed in good faith are paid before they become delinquent. See Markham v. Corlett, 453 So. 2d 907 (Fla. 4th DCA 1984); Reid v. Lucom, 349 So. 2d 661 (Fla. 4th DCA 1977), cert. denied, 358 So. 2d 132 (Fla.), cert. denied, 439 U.S. 860, 99 S.Ct. 180, 58 L.Ed.2d 169 (1978). Respondent FDIC. argues that if we were not to construe the statutes as pr…
Authorities Cited
- Fitzgerald v. Intermountain Farmers Assn., 439 U.S. 860 (U.S. 1978)
- Johnson v. Meigs, 439 U.S. 860 (U.S. 1978)
- Millstream Corp. v. Dade Cnty., 340 So. 2d 1276 (Fla. 3d DCA 1977)
- Harlton Cowart v. Perkins, 445 So. 2d 654 (Fla. 2d DCA 1984)
- Reid v. Lucom, 349 So. 2d 661 (Fla. 4th DCA 1977)