VALENCIA CENTER, INC., APPELLANT,
v.
FRANKLIN B. BYSTROM, DADE COUNTY PROPERTY APPRAISER, BURT WILLIAMS, DADE COUNTY TAX COLLECTOR AND P. RANDALL MILLER, EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE, APPELLEES
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The court held that section 193.023(6), Florida Statutes (1987), is unconstitutional because it mandates assessments below fair market value due to lease restrictions.
Valencia Center challenged a property tax assessment, arguing lease restrictions should not prevent assessment based on highest and best use. The cour…
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PER CURIAM.
Valencia Center, Inc. appeals an order declaring section 193.023(6), Florida Statutes (1987), unconstitutional and upholding the property appraiser’s tax assessment.
In an earlier challenge by Valencia of an assessment by the tax appraiser in 1980, we held that “[w]hat a property is currently used ‘as’ is often not the highest and best use,” and that fair market value was a more appropriate basis for ascertaining a just value. Bystrom v. Valencia Center, Inc., 432 So. 2d 108, 110 (Fla. 3d DCA 1983), review denied, 444 So. 2d 418 (Fla.1984). We further held that to interpret section 193.011(2) in the method advanced by Valencia would be contrary to article VII, section 4, Florida Constitution (1968), which provides: “By general law regulations shall be prescribed which shall secure a just valuation of all property for ad valo-rem taxation....”
Subsequently section 193.023(6) was enacted, which provides:
In making his assessment of improved property which is subject to a lease entered into prior to 1965 in an arm’s length, legally binding transaction, not designed to avoid ad valorem taxation, and which has been determined by the courts of this state to restrict the use of the property, the property appraiser shall assess the property on the basis of the highest and best use permitted by the lease and not on the basis of a use not permitted by the lease or of income which could be derived from a use not permitted by the lease. This subsection shall apply to all assessments which are the subject of pending litigation.
It is undisputed that the new statute effectively overrules our holding in the earlier case. For the same reason we affirmed the challenged 1980 assessment — that an interpretation of the law is unconstitutional if it fixes an assessed value below the fair market value because use of the property is restricted by terms of a lease — section 193.023(6) is also unconstitutional.
Affirmed.
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Valencia Ctr., Inc. v. Bystrom, 543 So. 2d 214 (Fla. 1989)…SHAW, Justice. We have on appeal Valencia Center, Inc. v. Bystrom, 526 So. 2d 707 (Fla. 3d DCA 1988), in which the district court found section 193.023(6), Florida Statutes (1987), unconstitutional. We have jurisdiction. Art. V, § 3(b)(1), Fla. Const. We affirm. This case presents two issues: whether section 193.023(6) is consti…
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Schultz v. TM Florida-Ohio Realty Ltd. P'ship, 553 So. 2d 1203 (Fla. 2d DCA 1989)…the property appraiser refers to Bystrom v. Valencia Center, Inc., 432 So. 2d 108 (Fla. 3d DCA 1983), rev. denied, 444 So. 2d 418 (1984) (hereafter Valencia Center I ”), and the dissenting opinion does not refer to Valencia Center, Inc. v. Bystrom, 526 So. 2d 707 (Fla. 3d DCA 1988) (which was affirmed by Valencia Center III and is called hereafter “Valencia Center II”). Valencia Center I and Valencia Center II are highly relevant to an analysis of Florida law in this area. Valencia Center I was principal aut…
Authorities Cited
- Bystrom v. Valencia Ctr., Inc., 432 So. 2d 108 (Fla. 3d DCA 1983)