CITY NATIONAL BANK, ETC., ET AL., APPELLANTS,

v.

MARINA POLVAY, APPELLEE

Citator

Cited By

• Newsweek, Inc. v. Dep't OF Revenue OF THE State OF Fla., 689 So. 2d 361 (Fla. 1st DCA 1997)
  …taxpayer also has the right to file a cash bond or surety bond in the amount of the contested tax assessment, or to seek a court order approving an alternative arrangement. § 72.011(3)(b)2.; see also Don’s Sod Co., Inc. v. Florida Dep’t of Revenue, 661 So. 2d 896 (Fla. 5th DCA 1995). See generally Florida Dep’t of Revenue v. Nu-Life Health and Fitness Center, 623 So. 2d 747 (Fla. 1st DCA 1992)(section 72.011 not an [*364] unconstitutional deprivation of access to courts, because the taxpayer has the alternat…
• SKFW Mgmt. Corp. v. Dep't OF Revenue, 867 So. 2d 1232 (Fla. 5th DCA 2004)
  …applicable department or by the county official designated by ordinance. Section 72.011(3) clearly applies in the instant case, as it covers “any” action challenging a tax. The statute is constitutional. See Don’s Sod Co., Inc. v. Dept. of Revenue, 661 So. 2d 896 (Fla. 5th DCA 1995); Dept. of Revenue v. Nu-Life Health and Fitness Center, 623 So. 2d 747 (Fla. 1st DCA 1992). It is clear that under the terms of the statute, particularly in light of the clause “as may be approved by the court,” the circuit court…
• Dep't OF Revenue v. Swago T-Shirts, Inc., 877 So. 2d 761 (Fla. 4th DCA 2004)
  …d security arrangement” the district court found the trial court did not have subject matter jurisdiction to enter the judgment finding the statute unconstitutional. Id. at 751 (emphasis added). Similarly, in Don’s Sod Co. v. Department of Revenue, 661 So. 2d 896 (Fla. 5th DCA 1995), the court also approved the right of a taxpayer to move the court to post a lesser bond or make alternative security arrangements. Id. at 900-01. The court-approved alternative security arrangement obtained by Swago was sufficie…

Authorities Cited

• Perl v. K-Mart Corp., 576 So. 2d 412 (Fla. 3d DCA 1991)