SECTION 3 PROPERTY CORP., PETITIONER,
v.
JOEL W. ROBBINS, ETC., RESPONDENT
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The Florida Supreme Court held that there is no constitutional right to a jury trial under Article I, Section 22 of the Florida Constitution in tax actions challenging a Property Appraiser's grant of an agricultural exemption. The Court answered a certified question of great public importance in the negative, finding that such controversies traditionally fall within equitable jurisdiction despite statutory language referring to circuit courts' jurisdiction 'at law.'
There is no constitutional right to a jury trial in tax actions challenging agricultural exemptions. Although the statutory language refers to circuit courts having jurisdiction 'at law,' determinations of whether land is agricultural in nature—which involve factual findings but also invoke equitable jurisdiction—are not subject to jury trial rights.
[1] Tax actions challenging a property appraiser's grant of an agricultural exemption do not carry a constitutional right to a jury trial under Article I, Section 22 of the F…
[2] Historically, controversies surrounding the taxation of real property have been considered equitable actions, not legal actions.
Previewing 2 of 4 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“Traditionally, controversies surrounding the taxation of real property have sounded in equity, not law.”
Establishes the historical foundation for treating tax actions as equitable matters rather than matters at law, supporting the denial of jury trial rights.
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Join FLexlaw to unlock all legal intelligenceRobbins challenged Section 3 Property Corp.'s agricultural exemption granted by the Property Appraiser. The case involved a dispute over whether land …
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McDONALD, Justice.
We accepted jurisdiction of Robbins v. Section 3 Property Corp., 609 So. 2d 670, 672 (Fla. 3d DCA 1992), because the district court of appeal certified the following question as being of great public importance:
Is there a right to a jury trial under Article I, Section 22 of the Florida Constitution (1968), in a tax action to challenge a Property Appraiser’s grant of an agricultural exemption?
Article V, section 3(b)(4), Florida Constitution, affords us jurisdiction. We answer the question in the negative and approve the decision under review.
Traditionally, controversies surrounding the taxation of real property have sounded in equity, not law. Powell v. Kelly, 223 So. 2d 305 (Fla.1969); Day v. City of St. Augustine, 104 Fla. 261, 139 So. 880 (1932); City of Tampa v. Palmer, 89 Fla. 514, 105 So. 115 (1925). When Powell, Palmer, and Day were decided, the statutes declared tax protests to be in equity, while the present statute makes no specific reference to equity. § 194.171, Fla.Stat. (1991). Even so, had there ever been a constitutional right to trial by jury, the statutory language would have yielded. The determination of whether land is agricultural in nature and thus eligible for a lower tax base, even though requiring a factual determination, is akin to determining interests in land and invokes the equitable jurisdiction of the court. Thus, these cases are still persuasive for the proposition that no constitutional right to a jury trial in this type of action exists.
Clearly the legislature has not afforded a jury trial in a tax assessment challenge. Had it intended to grant such a right, it could have done so with clear and unambiguous language. The mere fact that section 194.171 proclaims that the circuit courts have original jurisdiction at law of all matters relating to taxes does not evidence the legislature’s intent to mandate jury trials 'in ad valorem tax assessment cases. The entire statutory tax procedures dictate otherwise.
We approve the district court’s conclusion that there is no right to a jury trial in the determination of whether a property should be taxed as agricultural land.
It is so ordered.
OVERTON, SHAW, GRIMES, KOGAN and HARDING, JJ., concur. BARKETT, C.J., concurs in result only.
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Hansard Constr. Corp. v. Rite AID OF Fla., Inc., 783 So. 2d 307 (Fla. 4th DCA 2001)…). Thus, actions in equity do not fall within the protection of Article I, Section 22, of the Florida Constitution (1968) guaranteeing the right to a jury trial. Robbins v. Section 3 Prop. Corp., 609 So. 2d 670, 671-72 (Fla. 3d DCA 1992), approved, 632 So. 2d 596 (Fla.1993). Appellants argue that the trial court erred in submitting count III of the counterclaim to the jury since appellees sought only equitable, statutory remedies under the Uniform Fraudulent Transfer Act, chapter 726, Florida Statutes (1999…
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381651 Alberta, Ltd. v. 279298 Alberta, Ltd., 675 So. 2d 1385 (Fla. 4th DCA 1996)…s did not extend to “equitable demands enforced in courts of chancery.” See Hawkins v. Rellim Inv. Co., 92 Fla. 784, 788, 110 So. 350, 351 (1926). As stated in Robbins v. Section.3 Property Corp., 609 So. 2d 670, 671-72 (Fla. 3d DCA 1992), approved, 632 So. 2d 596 (Fla.1993): [I]t is well established that where the right or remedy is equitable in nature there is no right to a jury trial. Hawkins v. Rel-lim Inv. Co., 92 Fla. 784, 110 So. 350 (Fla.1926); Hathorne v. Panama Park Co., 44 Fla. 194, 32 So. 812 (Fl…
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McGOEY v. SUN Tobacco, Inc., 941 So. 2d 474 (Fla. 3d DCA 2006)…jury trial and, instead, proceed to a bench trial. Where, as here, the right or remedy is equitable in nature, there is no right to a jury trial. Robbins v. Section 3 Prop. Corp., 609 So. 2d 670, 671 (Fla. 3d DCA 1992) (citations omitted), approved, 632 So. 2d 596 (Fla.1993). Affirmed.…
Authorities Cited
- City of Tampa v. Palmer, 89 Fla. 514 (Fla. 1925)
- Powell v. J. R. Kelly as Tax Collector of Bradford Cnty., 223 So. 2d 305 (Fla. 1969)
- Day v. City of St. Augustine, 104 Fla. 261 (Fla. 1932)
- Robbins v. Section 3 Prop. Corp., 609 So. 2d 670 (Fla. 3d DCA 1992)
- B. F. Patton and wife v. Meddick, 104 Fla. 398 (Fla. 1932)