DAN SOWELL, BAY COUNTY PROPERTY APPRAISER, PETITIONER,
v.
STATE OF FLORIDA, DEPARTMENT OF REVENUE, RESPONDENT
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The Florida First District Court of Appeal granted a writ of mandamus requiring the Department of Revenue to file a probable cause review determination with the agency clerk, thereby rendering it a final agency order subject to judicial review. The case addresses whether a property appraiser denied probable cause to sue a value adjustment board can appeal that denial through the administrative review process.
The court held that the appraiser has a clear legal right to mandamus relief and that the Department of Revenue has a legal duty to file the probable cause review with the agency clerk within 30 days. The probable cause review constitutes final agency action subject to judicial review under section 120.68(1) because it disposes of the matter and prevents the appraiser from bringing suit in circuit court.
[1] A "final order" is a written final decision that is not a rule, has been filed with the agency clerk, and includes final agency actions that are affirmative, negative, in…
[2] A property appraiser may file an assertion with the Department of Revenue alleging a consistent and continuous violation of law by a value adjustment board.
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Join FLexlaw to unlock all legal intelligence“a "party who is adversely affected by final agency action is entitled to judicial review"”
Establishes that the property appraiser qualifies for judicial review if DOR's determination is filed as a final order under Chapter 120
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Join FLexlaw to unlock all legal intelligenceThe Bay County Property Appraiser filed an assertion with the Department of Revenue (DOR) alleging that the Bay County Value Adjustment Board (VAB) co…
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The Bay County Property Appraiser files a petition for writ of mandamus seeking to compel the Department of Revenue to file a “probable cause review” document with the agency clerk as a “final order” in accordance with section 120.52(7), Florida Statutes (2013) (defining a “final order” as a “written final decision ... which is not a rule, and which is not excepted from the definition of a rule, and which has been filed with the agency clerk, and includes final agency actions which are affirmative, negative, injunctive, or declaratory in form.”). We grant the petition.
Florida’s property appraisers prepare and send notices of proposed property taxes to property owners. The property owners may file a petition with the county value adjustment board (“VAB”) to contest the assessed value. The VAB makes a determination of whether the assessment of the individual property exceeds just value. See § 194.301(2)(a). Section 194.036(l)(c) provides that a property appraiser may file with the Florida Department of Revenue (“DOR”) an “assertion” that the VAB has committed a “consistent and continuous” violation of the law in certain of its decisions. Section 194.036(l)(c) states that if DOR finds upon investigation that a consistent and continuous violation by the VAB has occurred, DOR “shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board ....”
In accordance with section 194.036(l)(c), the Bay County Property Appraiser filed such an assertion with DOR challenging the Bay County VAB’s decisions involving 19 taxpayer petitions. DOR issued a probable cause review stating that there was no *1287probable cause to find that a consistent and continuous violation by the Bay County VAB had occurred. DOR’s probable cause review concluded, “Accordingly, the Bay County Property Appraiser is not authorized to file suit” under section 194.036(l)(c).
The Bay County Property Appraiser filed a notice of appeal within 30 days of issuance of the probable cause review. However, that appeal was dismissed by this court for lack of jurisdiction. See Sowell v. State of Florida Dept. of Revenue, 122 So.3d 996 (Fla. 1st DCA 2013). Because DOR refused to file the probable cause review with the agency clerk, no final order had been rendered as defined by Florida Rule of Appellate Procedure P. 9.020(i), which provides that an “order is rendered when a signed, written order is filed with the clerk of the lower tribunal.”
The Bay County Property Appraiser now seeks a writ of mandamus to require DOR to file the probable cause review with the agency clerk arguing that he is a “party who is adversely affected by final agency action” entitled to judicial review as allowed by section 120.68(1). We agree.
Section 194.036(l)(c) provides, in pertinent part, that if a property appraiser disagrees with the decisions of the VAB, he or she may appeal the decision to the circuit court if:
There is an assertion by the property appraiser to the Department of Revenue that there exists a consistent and continuous violation of the intent of the law or administrative rules by the value adjustment board in its decisions.... If the department finds upon investigation that a consistent and continuous violation of the intent of the law or administrative rules by the board has occurred, it shall so inform the property appraiser, who may thereupon bring suit in circuit court against the value adjustment board for injunctive relief to prohibit continuation of the violation of the law or administrative rules and for a mandatory injunction to restore the tax roll to its just value in such amount as determined by judicial proceeding.
Section 194.036(l)(c) allows a property appraiser, in the event of a probable cause finding by DOR, to file suit directly against the VAB for injunctive relief. See § 194.181(2) (providing that in any other case brought by a property appraiser pursuant to section 194.036(l)(a) or (b), the taxpayer is the party defendant). Section 194.036(l)(c) is silent as to what action a property appraiser may take against the VAB if DOR makes a finding of no probable cause.
Unlike other statutes1 governing the Department of Revenue and its supervisory authority over the actions of property appraisers which specifically state that Chapter 120 shall not apply, section 194.036(1) does not contain language which would exempt the probable cause determination of an assertion from Chapter 120. DOR’s ruling that “the Bay County Property Appraiser is not authorized to file suit” is agency action within the meaning of Chapter 120. “ ‘The test to determine whether an order is final or interlocutory in nature is whether the case is disposed of by the order ...’” Id., quoting Prime Orlando Props., Inc. v. Dept. of Bus. Reg *1288 ulation, Div. of Land Sales, Condominiums and Mobile Homes, 502 So.2d 456, 459 (Fla. 1st DCA 1986). Section 120.68(1) provides that a “party who is adversely affected by final agency action is entitled to judicial review.” Final agency action is that which brings the administrative adjudicatory process to a close. See Hill v. Div. of Ret., 687 So.2d 1376 (Fla. 1st DCA 1997).
In this case, DOR will take no further action in the matter, thus its probable cause review is final agency action. See O'Donnell's Corp. v. Ambroise, 858 So.2d 1138 (Fla. 5th DCA 2003). DOR’s ruling explicitly purports to prevent the Bay County Property Appraiser from bringing suit against the Bay County VAB in circuit court. Plainly, the Bay County Property Appraiser is adversely affected by the finding of no probable cause but, because DOR has refused to render its ruling by filing it with the agency clerk, the property appraiser cannot seek judicial review as contemplated by section 120.68(1). Accordingly, the property appraiser has established the right to mandamus relief. See Huffman v. State, 813 So.2d 10, 11 (Fla.2000) (“In order to be entitled to a writ of mandamus the petitioner must have a clear legal right to the requested relief, the respondent must have an indisputable legal duty to perform the requested action, and the petitioner must have no other adequate remedy available.”).
The petition for writ of mandamus is granted with directions to the Department of Revenue to file the probable cause review with the agency clerk within 30 days of issuance of mandate in this case.
BENTON, VAN NORTWICK, and THOMAS, JJ., concur.
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S.J. v. Thomas, 233 So. 3d 490 (Fla. 1st DCA 2017)…nd conclusions of. law did not automatically vest jurisdiction within the APA. II. Analysis A request for mandamus relief is appropriate when an agency wrongfully refuses to issue an administrative final order pursuant to the APA. Sowell v. State, 136 So. 3d 1285 (Fla. 1st DGA 2014). Our review of a trial court’s order dismissing a complaint based upon an interpretation of statutes is de novo. See Walker v. Ellis, 989 So. 2d 1250 (Fla. 1st DCA 2008); Henry v. State, 134 So. 3d 938, 946 (Fla. 2014). This cou…
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Tejada-Guibert v. Fla. Int'l Univ. Bd. of Trs., 159 So. 3d 200 (Fla. 3d DCA 2015)…ts from a proceeding” conducted pursuant to chapter 120 of the Florida Statutes and, therefore, does not constitute a final order. § 120.52(7), Fla. Stat. (2014). We therefore lack jurisdiction to hear Tejada-Guibert’s appeal. See Sowell v. State, 136 So. 3d 1285 (Fla. 1st DCA 2014); 4-24,5 Corp., Mother’s Lounge, Inc. v. Div. of Beverage, 348 So. 2d 934, 936 (Fla. 1st DCA 1977) (“The finality of agency action is the principal jurisdictional requisite to judicial review as of right”). We dismiss Tejada-Gui…
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Lynch v. Fla. Dep't of Law Enf't (Fla. 1st DCA 2019)…ithout prejudice to right to file timely appeal once the administrative order has been rendered). To the extent FDLE fails to render an appealable order, Mr. Lynch’s recourse is through the filing of a petition for mandamus. See Sowell v. State, 136 So. 3d 1285, 1288 (Fla. 1st * Based on our disposition, we need not determine whether the letter at issue constitutes final agency action or whether it is merely preliminary agency action that will not mature into fi…
Previewing 3 of 5 citing cases — full citator treatment, depth of discussion, and citing context are member features.
Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Huffman v. State, 813 So. 2d 10 (Fla. 2000)
- Hill v. Division OF Retirement, 687 So. 2d 1376 (Fla. 1st DCA 1997)
- Prime Orlando Props., Inc. v. Dep't of Bus. Reg., 502 So. 2d 456 (Fla. 1st DCA 1986)
- Bartels v. Bartels, 858 So. 2d 1138 (Fla. 5th DCA 2003)
- O'Donnell's Corp. v. Himrod Ambroise, 858 So. 2d 1138 (Fla. 5th DCA 2003)
- Sowell v. State OF Fla. Dep't OF Revenue In re the Matter of Certain Decisions of the 2012 Bay Cnty. Value Adjustment Bd., 122 So. 3d 996 (Fla. 1st DCA 2013)