PUBLIC MEDICAL ASSISTANCE TRUST FUND, ET AL. PETITIONERS,
v.
NATHAN M. HAMEROFF, M.D., ET AL. RESPONDENTS
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The Florida Supreme Court approved the First District's decision in Hameroff to the extent it was consistent with the Court's ruling in Nemeth, holding that a constitutional challenge to a tax must be filed within three years of payment, and remanded for the trial court to determine whether all class members satisfied this requirement.
A constitutional challenge to a tax assessment must be filed within three years after payment of the assessment, and the trial court must determine whether all class members complied with this deadline.
[1] A constitutional challenge to a tax assessment must be filed within three years after payment of the assessment under section 215.26(2), Florida Statutes.
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Join FLexlaw to unlock all legal intelligencePublic Medical Assistance Trust Fund and others sought review of a First District decision in Hameroff that conflicted with a Fourth District decision…
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PER CURIAM.
We have for review Public Medical Assistance Trust Fund v. Hameroff, 689 So. 2d 358 (Fla. 1st DCA 1997), which expressly and directly conflicts with the decision in Nemeth v. Florida Department of Revenue, 686 So. 2d 778 (Fla. 4th DCA 1997). We have jurisdiction. Art. V, § 3(b)(3), Fla. Const. We recently quashed the Fourth District’s decision in Nemeth because the respondents in that case failed to file suit challenging the constitutionality of the vehicle impact fee statute1 within the three-year time limit mandated by section 215.26(2), Florida Statutes (Supp.1994). Department of Revenue v. Nemeth, 733 So. 2d 970 (Fla.1999). Accordingly, we approve the decision in Hameroff to the extent that it is consistent with our opinion in Nemeth. However, we find it necessary to remand this case with directions that the trial court determine if all the representative class members filed suit based solely upon allegations that the tax was unconstitutional and within three years after making payment of the “assessment” contained in section 395.7015(2)(b), Florida Statutes (1993).
It is so ordered.
HARDING, C.J., SHAW, WELLS and ANSTEAD, JJ., and OVERTON, Senior Justice, concur. PARIENTE, J. did not participate in this case.
. § 320.072(l)(b), Fla. Stat. (1990).
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Reinish v. Clark, 765 So. 2d 197 (Fla. 1st DCA 2000)…enged, “fulfilling the state’s refund procedures is not a condition precedent to bringing a constitutionally-based refund action.” Public Medical Assistance Trust Fund v. Hameroff, 689 So. 2d 358, 359 (Fla. 1st DCA 1997), approved in pertinent part, 736 So. 2d 1150 (Fla.1999); Department of Revenue v. Nemeth, 733 So. 2d 970, 973-74 (Fla.1999). The Reinishes are neither challenging their assessment nor seeking an exemption for which they claim present entitlement. Rather, they are challenging the constitutional…
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P.R. Mktg. Grp., Inc. v. GTE Fla., Inc., 747 So. 2d 962 (Fla. 2d DCA 1999)….R. Marketing Group, Inc., and World Financial Services Inc., appeal the trial court’s nonfinal order denying their motion to certify as a class. Based on the Florida supreme court’s recent decisions in Pub. Medic. Assistance Trust Fund v. Hameroff, 736 So. 2d 1150 (Fla.1999), Miami Tiresoles, Inc. v. Dep’t of Revenue, 732 So. 2d 322 (Fla.1999), and Dep’t of Revenue v. Nemeth, 733 So. 2d 970 (Fla.1999), we must affirm. The appellants filed a complaint against GTE Florida (hereinafter “GTE”) and the State of F…1 / 2
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State of Fla. Dep't OF Hwy. Safety & Motor Vehicles v. Sarnoff, 776 So. 2d 976 (Fla. 1st DCA 2000)…d by an administrative rule, set the fee. . After the original statute was amended, see Ch. 98-254, § 2, at 2245, Laws of Fla., the amended statute alone set the fee. . The supreme court’s decision in Public Med. Assistance Trust Fund v. Hameroff, 736 So. 2d 1150, 1150 (Fla.1999), for example, merely approved the decision in Public Med. Assistance Trust Fund v. Hameroff, 689 So. 2d 358 (Fla. 1st DCA 1997) "to the extent that it is consistent with our opinion in Nemeth.” The jurisdictional question did not ar…1 / 2
Previewing 3 of 4 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Dep't OF Revenue v. Nemeth, 733 So. 2d 970 (Fla. 1999)
- Pub. Med. Assistance Tr. Fund v. Nathan M. Hameroff, M.D., 689 So. 2d 358 (Fla. 1st DCA 1997)
- Nemeth v. Fla. Dep't OF Revenue, 686 So. 2d 778 (Fla. 4th DCA 1997)