JOEL W. ROBBINS, AS PROPERTY APPRAISER OF DADE COUNTY, FLORIDA, APPELLANT,
v.
FIRST NATIONAL BANK OF SOUTH MIAMI, T.R., ET AL., APPELLEES
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The Property Appraiser of Dade County appealed a summary judgment denying his attempt to restore a back-ad valorem tax assessment after a clerical error in the property appraiser's office resulted in an underassessed property value. The court held that such clerical errors are correctable through back-assessment and that failure to obtain prior board approval, while preferred, is not fatal when due process is afforded.
The court held that clerical errors of this nature are correctable under Florida statutes and administrative rules, and that although obtaining prior approval from the Property Appraisal Adjustment Board is preferred procedure, such failure is not fatal when the taxpayer receives a proper due process hearing before the board after the back-assessment is made.
[1] A clerical error in entering the assessed value of real property into an office computer is correctable by a back-ad valorem tax assessment.
[2] Failure to obtain prior approval from the Property Appraisal Adjustment Board for a back-assessment is not fatal if the taxpayer is afforded due process.
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Join FLexlaw to unlock all legal intelligence“a clerical error of this nature was correctable by the back-ad valorem tax assessment accomplished in this case”
Establishes the core holding that the type of data entry error at issue can be remedied through back-assessment under Florida law
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Join FLexlaw to unlock all legal intelligenceThe property appraiser initially assessed certain real property at $775,000 for 1989. A key punch operator in the appraiser's office mistakenly entere…
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PER CURIAM.
This is an appeal by Joel Robbins, the Property Appraiser of Dade County, from an adverse final summary judgment entered in an action filed by Robbins in the trial court to restore a back-ad valorem tax assessment to certain real property for the year 1989, after the Property Appraisal Adjustment Board disallowed the back assessment. It is undisputed that the basis for the back-ad valorem tax assessment was that after the subject property was assessed at $775,000 for 1989 by the property appraiser, a key punch operator in the property appraiser’s office mistakenly entered in the office’s computer $260,000, instead of $775,000, as the assessed value of said property for 1989, which office computer generated the property owner’s mistaken tax bill.
Contrary to the conclusion reached by the trial court and the Property Appraisal Adjustment Board, we hold (1) that under Sections 197.122(1), 193.092(1), Florida Statutes (1989) and Rule 12D-12.042 of the Florida Administrative Code, a clerical error of this nature was correctable by the back-ad valorem tax assessment accomplished in this case, see McNeil Barcelona Assocs. v. Daniel, 486 So. 2d 628 (Fla. 2d DCA), rev. denied, 494 So. 2d 1151 (Fla.1986); Straughn v. Thompson, 354 So. 2d 948 (Fla. 1st DCA 1978); Mills v. Korash, 249 So. 2d 765 (Fla. 1st DCA 1971), cert. discharged, 263 So. 2d 579 (Fla.1972), and (2) that the failure of the property appraiser to obtain prior approval of the Property Appraisal Adjustment Board for such back-assessment, as otherwise required by Rule 12D-12.042 of the Florida Administrative Code, although preferred procedure, is not fatal to this back-assessment, given the fact that the taxpayer was, in any event, afforded a proper due process hearing before the Property Appraisal Adjustment Board after the back-assessment was made. See Wilson v. School Bd. of Marion County, 424 So. 2d 16 (Fla. 5th DCA 1982); cf. Randall v. Wilkinson, 563 So. 2d 771 (Fla. 2d DCA 1990).
The final summary judgment under review is reversed, and the cause is remanded to the trial court with directions to enter summary judgment for the property appraiser in the action below.
Reversed and remanded.
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Smith v. Krosschell, 937 So. 2d 658 (Fla. 2006)…supplied). In the decision most similar to the instant case, a key-punch operator -incorrectly entered the assessed'value of a property as $260,000 rather than the correctly assessed value of $775,000. See Robbins v. First Nat’l Bank of South Miami, 651 So. 2d 184, 184-85 (Fla. 3d DCA 1995). The Third District concluded that this error was correctable pursuant to section 197.122(1). See id. at 185. In 1978, the First District concluded that a computer error that omitted a zero in the property owner’s tax bil…
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Furst v. DeFrances, 332 So. 3d 951 (Fla. 2021)
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Commercial Invs. Grp. Inc. v. Robbins, 687 So. 2d 928 (Fla. 3d DCA 1997)…[*929] PER CURIAM. Affirmed. See Robbins v. First Nat’l Bank, 651 So. 2d 184 (Fla. 3d DCA 1995).…
Authorities Cited
- Korash v. Mills, 263 So. 2d 579 (Fla. 1972)
- Mills v. Korash, 249 So. 2d 765 (Fla. 1st DCA 1971)
- Straughn v. Thompson, 354 So. 2d 948 (Fla. 1st DCA 1978)
- McNEIL Barcelona Assocs., Ltd. v. W.R. Daniel, Jr., 486 So. 2d 628 (Fla. 2d DCA 1986)
- Wilson v. Chapman and Bonnie Heath, Sr., 424 So. 2d 16 (Fla. 5th DCA 1982)
- Randall v. Wilkinson, 563 So. 2d 771 (Fla. 2d DCA 1990)