ROBERT L. HART, APPELLANT,
v.
ATLANTIC INTERNATIONAL INVESTMENT CORP., ET AL., APPELLEES
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A property owner sought to intervene in a tax assessment dispute originating from a 1976 ad valorem tax assessment that had been remanded by the appellate court in 1980. The trial court denied the intervention as untimely, but the appellate court reversed, holding that the current property owner has a sufficient interest to intervene or be substituted as a party.
The court reversed the trial court's denial of the motion to intervene, holding that Hart, as the present owner of the land who would be affected by the resulting tax lien, is entitled to be heard on the substantive issues and may either intervene or be substituted as a party to the litigation.
[1] A subsequent owner of real property is entitled to intervene in litigation concerning the tax assessment of that property, even if the motion to intervene is filed years…
[2] A party affected by the substantive issues of litigation concerning real property tax assessments is entitled to be heard in that litigation.
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Join FLexlaw to unlock all legal intelligence“As the present owner of the land, appellant is affected by, and is entitled to be heard as to, the substantive issues involved in this litigation.”
Establishes the core holding that Hart's current ownership interest is sufficient to warrant intervention in the tax assessment proceeding.
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Join FLexlaw to unlock all legal intelligenceThe original owner of real property challenged the 1976 ad valorem tax assessment, claiming the County Property Appraiser failed to consider pollution…
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COWART, Judge.
The then owner of certain real property instituted a law action contesting the 1976 ad valorem tax assessment on the basis that the County Property Appraiser failed to give sufficient consideration to the effect on the value of the land of certain governmental pollution control permits and of a governmental moratorium on development and improvement of the land. The trial court held for the County Property Appraiser. On appeal the appellate court agreed with the landowner and remanded for a redetermination of the proper assessed value for that year. Atlantic International Corp. v. Turner, 381 So. 2d 719 (Fla. 5th DCA), cert. denied, 388 So. 2d 1119 (Fla.1980).
Although the appellate mandate issued on March 24, 1980, no action was taken in the trial court until December 24, 1986, when the County Property Appraiser filed a motion for judgment in accordance with the mandate. On that same date, appellant served a motion to intervene, alleging that during the interim, he had become the owner of the land in question and desired to participate in the determination of the proper assessed value of the land in 1976 and the resulting taxes that would thereby become a lien on his land. The trial court denied the motion to intervene on the ground that the motion was untimely. We reverse the order denying appellant’s motion to intervene and remand with directions to the trial court either to grant the motion to intervene or to treat it as a motion for substitution (Florida Rule of Civil Procedure 1.260(c)) and to grant it. As the present owner of the land, appellant is affected by, and is entitled to be heard as to, the substantive issues involved in this litigation.
REVERSED and REMANDED.
UPCHURCH, C.J., and SHARP, J., concur.
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Superior Fence & Rail OF N. Fla. v. Lucas, 35 So. 3d 104 (Fla. 5th DCA 2010)…east two cases, In re J.S., 404 So. 2d 1144 (Fla. 5th DCA 1981), and Grudzinski v. Voyer, 654 So. 2d 675 (Fla. 5th DCA 1995), we reviewed the denial of a motion to intervene by certiorari. However, in Hart v. Atlantic International Investment Corp., 513 So. 2d 768 (Fla. 5th DCA 1987), and Vanguard, Insurance Co. v. Townsend, 544 So. 2d 1153 (Fla. 5th DCA 1989), receded from on other grounds by Allstate Insurance Co. v. Conde, 595 So. 2d 1005 (Fla. 5th DCA 1992), we reviewed such denials by appeal. We believe…
Authorities Cited
- Atl. Int'l Inv. Corp. v. Turner, 381 So. 2d 719 (Fla. 5th DCA 1980)