SUNSET HARBOUR NORTH CONDOMINIUM ASSOCIATION AND STATE OF FLORIDA, DEPARTMENT OF REVENUE, APPELLANTS,
v.
JOEL ROBBINS, PROPERTY APPRAISER FOR DADE COUNTY, APPELLEE
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The court held that Section 192.042, Florida Statutes, is unconstitutional, agreeing with the trial court's determination.
A taxpayer challenged its property's ad valorem tax valuation, arguing it should have zero value as it was not substantially completed by January 1. T…
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PER CURIAM.
The taxpayer, a condominium under construction, challenged property appraiser’s valuation for the tax year 1997 in the amount of $22,000,000.00, arguing that, pursuant to Section 192.042, Florida Statutes, it should have received a zero -value for ad valorem taxation because it was not “substantially completed” as of January 1 of the tax year. The property appraiser put up a general denial with an affirmative defense asserting the constitutional invalidity of Section 192.042, Florida Statutes, supra. The trial judge agreed with the property appraiser and held Section 192.042 unconstitutional. We agree with the trial court.
An extended discussion of the issue is unwarranted in light of Judge Fletcher’s able, comprehensive and well-reasoned opinion en banc for this Court in Fuchs v. Robbins, 738 So. 2d 338, 341-348 (Fla. 3d DCA 1999).1 We incorporate and adopt Judge Fletcher’s opinion as though it were set out fully. Employing that reasoning and analysis, we agree with the trial judge and hold that Section 192.042, Florida Statutes is unconstitutional.
Affirmed.
. That en banc decision was reversed by the Supreme Court in Fuchs v. Robbins, 818 So. 2d 460 (Fla.2002), on the basis that, under the procedural setting in Fuchs, the property appraiser did not have standing to challenge the constitutionality of the statute. The parties here do not dispute the property appraiser’s right to raise the unconstitutionality of the statute when defending against the taxpayer's challenge to the appraiser's assessment.
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Sunset Harbour Condo. Ass'n v. Robbins, 914 So. 2d 925 (Fla. 2005)…tion, and moved for . summary judgment on this ground. The trial court held that the statute was unconstitutional and granted summary judgment in Robbins’ favor. The Third District affirmed the trial court, Sunset Harbour N. Condo. Ass’n v. Robbins, 837 So. 2d 1181 (Fla. 3d DCA 2003), for the reasons stated, in its earlier decision in Fuchs v. Robbins, 738 So. 2d 338 (Fla. 3d DCA 1998).3 Fuchs was reversed by this Court after the Court held that the property appraiser did not have standing to challenge the sta…
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Klein v. Robbins, 873 So. 2d 593 (Fla. 3d DCA 2004)…PER CURIAM. We affirm the Order granting Final Summary Judgment in favor of the property appraiser on the authority of Sunset Harbour North Condominium Ass’n v. Robbins, 837 So. 2d 1181 (Fla. 3d DCA) appeal pending, No. 03-520 (Fla.2003).…
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Morgan Gilreath, Jr. v. Westgate Daytona, Ltd., 871 So. 2d 961 (Fla. 5th DCA 2004)…red, it may only be considered for assessment as of January 1. See Security Mgmt. Corp. v. Markham, 516 So. 2d 959 (Fla. 4th DCA), review denied, 518 So. 2d 1276 (Fla.1987). .We note the decision in Sunset Harbour North Condominium Ass’n v. Robbins, 837 So. 2d 1181 (Fla. 3d DCA 2003), which held section 192.042 unconstitutional, citing Fuchs v. Robbins, 738 So. 2d 338, 341-48 (Fla. 3d DCA 1999), rev’d, Fuchs v. Robbins, 818 So. 2d 460 (Fla.2002). We need not decide the constitutionality of [*966] this statute…
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
- Fuchs v. Robbins, 738 So. 2d 338 (Fla. 3d DCA 1998)
- Fuchs v. Robbins, 818 So. 2d 460 (Fla. 2002)