JOEL W. ROBBINS, ETC., PETITIONERS,
v.
HON. RONALD FRIEDMAN, RESPONDENT
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A property appraiser's writ of prohibition is granted because a circuit court lacks subject matter jurisdiction to hear a tax classification challenge once taxes become delinquent under Florida law, and equitable estoppel cannot override this statutory jurisdictional bar.
A circuit court lacks subject matter jurisdiction to hear a tax classification contest once taxes become delinquent by operation of law, and equitable estoppel cannot be used to retain jurisdiction over a matter involving lack of subject matter jurisdiction.
[1] Equitable estoppel cannot be invoked to confer subject matter jurisdiction upon a court or to overcome a statutory jurisdictional bar, particularly where taxes have becom…
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Join FLexlaw to unlock all legal intelligenceTaxpayers challenged the denial of agricultural classification for their property for 1991. The property appraiser moved to dismiss, asserting that ta…
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PER CURIAM.
The taxpayers in this ease filed an action against the petitioner, Joel Robbins, property appraiser for Dade County, challenging the denial of an agricultural classification of their real property for the year 1991. On May 27, 1993, the property appraiser moved to dismiss on the grounds that the taxes for the subject property had become delinquent by operation of law on April 1, 1993 and, consequently, the circuit court lacked the power to exercise jurisdiction over the contest because of section 194.171(5), (6), Florida Statutes (1991). The taxpayers filed an affidavit reciting that their mailbox had been knocked down on a number of occasions which caused them not to receive their mail. The circuit court adopted that challenged assertion and concluded that the appraiser was equitably estopped from asserting the defense of the trial court’s lack of subject matter jurisdiction. The appraiser seeks a writ of prohibition out of this court. We agree with the appraiser. It is now settled beyond any doubt that the cited statute does not allow a court to retain jurisdiction once taxes become delinquent. Markham v. Hinkley, 544 So. 2d 1139 (Fla. 4th DCA), review denied, 553 So. 2d 1164 (Fla.1989) and cases cited therein.
We therefore award the appraiser relief but withhold formal writ secure in our belief that it will be unnecessary.
Prohibition granted.
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Citator
Authorities Cited
- Markham v. Honorable Harry G. Hinckley, Jr., 544 So. 2d 1139 (Fla. 4th DCA 1989)