RANDOLPH NELSON AND MARY L. NELSON, HIS WIFE, ET AL., APPELLANTS,
v.
WAKULLA COUNTY, FLORIDA, ETC., ET AL., APPELLEES
AI-generated. These summaries, headnotes, and key points are machine-generated and may contain errors or omissions. Always verify against the full opinion text below. Not legal advice.
The court reversed and remanded because the trial court failed to address whether equitable considerations under Gulesian v. Dade County School Bd. precluded refunding special assessments collected under an unconstitutional ordinance.
Although a taxpayer is generally entitled to a refund of taxes paid pursuant to an unlawful assessment, the trial court must determine whether equitable considerations—good faith enactment and hardship in refunding—preclude the refund.
[1] A taxpayer seeking a refund of taxes or assessments paid under an unconstitutional ordinance is entitled to the refund unless the trial court finds that equitable conside…
Previewing 1 of 1 headnotes on this case. FLexlaw’s editorially structured points of law — every proposition, pinpointed — are reserved for members.
Join FLexlaw to unlock all legal intelligence“a taxpayer is normally entitled to a refund of taxes paid pursuant to an unlawful assessment”
Stating the general rule before identifying the equitable exception carved out by Florida Supreme Court precedent.
Appellants challenged the constitutionality of Wakulla County Ordinance 85-6 and sought a refund of special assessments collected under it. The trial …
The full statement of facts, procedural history, and disposition for this case are member content.
Join FLexlaw to unlock all legal intelligence© FLexlaw, Inc. — AI-generated enrichments are proprietary. All rights reserved.
Explore caselaw by topic → Browse Unconstitutional Ordinance cases and more on FLexlaw
THOMAS, J.
We have for review an appeal from a final order of the Circuit Court of Wakulla County. Appellants brought suit against Wakulla County, challenging the constitutionality of Wakulla County Ordinance 85-6 and seeking a refund of the special assessments. The lower court found the ordinance was, in fact, unconstitutional pursuant to City of North Lauderdale v. SMM Properties, 825 So. 2d 343 (Fla.2002). However, it denied Appellants’ request for a refund of the special assessments collected.
Appellants have been provided an opportunity to have their case heard and ruled upon by the lower court, as required by Dryden v. Madison County, 727 So. 2d 245 (Fla.1999). Since the appropriate procedure has been provided, we must determine whether the case was properly adjudicated on the merits. The general rule is that “a taxpayer is normally entitled to a refund of taxes paid pursuant to an unlawful assessment.” Coe v. Broward County, 358 So. 2d 214, 216 (Fla. 4th DCA 1978). However the Florida Supreme Court has carved out an exception to a taxpayer’s right to a refund where certain equitable considerations apply: (1) the tax was enacted in good faith, in reliance on a presumptively valid statute; and (2) there is a hardship involved in refunding the invalid assessments. Gulesian v. Dade County School Bd., 281 So. 2d 325, 327 (Fla.1973). Since the trial court did not reach this issue in the final order, we remand this case to the trial court for a determination of whether equitable considerations, as set out in Gulesian, preclude awarding a refund.
REVERSED and REMANDED with instructions.
BARFIELD and ALLEN, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Authorities Cited
- COE v. Broward Cnty., 358 So. 2d 214 (Fla. 4th DCA 1978)
- Dade Cnty. Sch. Bd. v. Dade Cnty. Classroom Teachers' Ass'n, Inc., 281 So. 2d 325 (Fla. 1973)
- Gulesian v. Dade Cnty. Sch. Bd., 281 So. 2d 325 (Fla. 1973)
- City OF N. Lauderdale v. SMM Props., Inc., 825 So. 2d 343 (Fla. 2002)
- Quinton Dryden v. Madison Cnty., 727 So. 2d 245 (Fla. 1999)