GARY NIKOLITS, AS THE PROPERTY APPRAISER, PETITIONER,
v.
WILLIAM H. DELANEY AND KATHY M. DELANEY, HIS WIFE, AND JOHN K. CLARK, AS TAX COLLECTOR, AND LAWRENCE H. FUCHS, AS EXECUTIVE DIRECTOR OF THE DEPARTMENT OF REVENUE FOR THE STATE OF FLORIDA, RESPONDENTS
PER CURIAM.
We find that the Respondents Delaneys’ claim that the homestead tax assessment on their property exceeds the statutory cap on increases of homestead assessments, in violation of section 193.155, Florida Statutes (1997), is an action to contest a tax assessment governed by section 194.171, Florida Statutes (1997). Since respondents’ action was filed beyond the sixty-day time limit prescribed by subsection 194.171(2), the trial court is without subject matter jurisdiction over the claim. Therefore, we grant the petition for writ of prohibition and quash the trial court’s order denying petitioner’s motion for summary judgment.
STONE, C.J., and GROSS and TAYLOR, JJ., concur.
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Prewitt Mgmt. Corp. v. Nikolits, 795 So. 2d 1001 (Fla. 4th DCA 2001)…an exemption. Accordingly, the summary judgment for appellee is affirmed. We also affirm the trial court’s refusal to entertain appellant’s counterclaim for lack of subject matter jurisdiction. See § 194.171, Fla. Stat. (1997); Nikolits v. Delaney, 719 So. 2d 348 (Fla. 4th DCA 1998)(subsection 194.171(2)’s time limit provides for subject matter jurisdiction); Bancroft Inv. Corp. v. City of Jacksonville, 157 Fla. 546, 27 So. 2d 162, 171 (1946)(substance over form). Affirmed. POLEN, C.J. and TAYLOR, J., conc…
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Nikolits v. Wynne S. Ballinger, 736 So. 2d 1253 (Fla. 4th DCA 1999)…ification, and not that of 1996, Bal-linger’s action would be timely. This court exercises its prohibition jurisdiction to review orders denying summary judgment when a trial court lacks jurisdiction to entertain a lawsuit. See Nikolits v. Delaney, 719 So. 2d 348 (Fla. 4th DCA 1998). Section 194.171(2), Florida Statutes (1997) provides that “[n]o action shall be brought to contest a tax assessment after 60 days from the date the assessment being contested is certified for collection under § 193.122(2).” Sect…
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Letarius Mathis v. State, 738 So. 2d 414 (Fla. 5th DCA 1999)…cord to determine if one of the prior offenses listed on the scoresheet occurred after the primary offense.” Therefore this issue cannot be addressed in a Rule 3.800(a) context. We think the trial court ruled correctly. See, e.g., Mathis v. State, 719 So. 2d 348 (Fla. 5th DCA 1998); Richardson v. State, 705 So. 2d 608 (Fla. 5th DCA 1997). See also Hernandez v. State, 698 So. 2d 906 (Fla. 4th DCA 1997); Judge v. State, 596 So. 2d 73 (Fla. 2d DCA 1991), rev. denied, 613 So. 2d 5 (Fla.1992). Compare Johnson v.…
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