SHERWOOD PARK, LTD., INC., A FLORIDA CORPORATION, AND SHERWOOD FOREST, LTD., INC. OF HOLLYWOOD, A FLORIDA CORPORATION, APPELLANTS,
v.
W. H. MEEKS, JR., TAX COLLECTOR FOR BROWARD COUNTY, ET AL., APPELLEES
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The appellants challenged a tax assessment on buildings under construction, arguing that the tax assessor improperly used a completion percentage formula to assess partially constructed buildings as improved property. The court held that the statutory requirement of "substantial completion" means a building must reach a stage where it can be used for its intended purpose, and that the assessor lacked authority to create a percentage-based formula to determine substantial completion.
The court held that the tax assessor was not authorized to promulgate a percentage-completion formula to determine substantial completion, and that "substantially completed" means a building has reached the stage where it can be put to the use for which it was intended, even though some minor items may remain. The assessments based on 80% and 90% completion percentages violated the statute.
[1] A building is "substantially complete" when it has reached the stage where it can be put to the use for which it was intended, even though some minor items might still be…
[2] Tax statutes are generally construed in favor of the taxpayer in cases of doubt.
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Join FLexlaw to unlock all legal intelligence“a building is "substantially complete" when it has reached the stage where it can be put to the use for which it was intended, even though some minor items might be required to be added”
Establishes the court's standard for determining substantial completion under the statute, adopted from Missouri precedent
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Join FLexlaw to unlock all legal intelligenceSherwood Park, Ltd., Inc. and Sherwood Forest, Ltd., Inc. of Hollywood owned certain buildings under construction in Broward County, Florida. The tax …
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We review a judgment from the Circuit Court of Broward County sustaining the tax assessment on certain buildings which considered a formula prepared and submitted by the tax assessor.
The question presented is whether the formula employed by the tax assessor can be utilized under the statute which provides :
F.S.1967, Section 193.11(4), F.S.A.
“All taxable lands upon which active construction of improvements is in progress and upon which such improvements are not substantially completed on January 1, of any year shall be assessed for such year, as unimproved lands. Provided, however, the provisions hereof shall not apply in cases of alteration or improvement of existing structures.”
The Supreme Court of Florida has heretofore held that statute to be constitutional. Culbertson v. Seacoast Towers East, Inc., Fla.1968, 212 So.2d 646. The statute does not set forth any criteria determining what is “substantially completed.” A very good determination of substantially completed is to be found in State ex rel. Stites v. Goodman, Mo. 1961, 351 S.W.2d 763, 766. It was well said there that a building is “substantially complete” when it has reached the stage where it can be put to the use for which it was intended, even though some minor items might be required to be added. We construe that it was the intent of the legislature not to tax the property other than as unimproved unless it was complete to the point where it could be used for the purposes intended. In case of doubt the doubt is usually resolved in favor of the taxpayer.
In our judgment the tax assessor was not authorized to promulgate a formula in derogation to the statute, and his certification that the building was less than substantially completed by 100% was in violation of the statute.
We must, therefore, hold that the learned trial court was in error in establishing assessments based upon percentage estimates of completion of the buildings at the time in question as 80% and 90% complete.
It is, therefore, the judgment of this court that the judgment appealed is reversed with directions to proceed not inconsistent with this opinion.
We are of the opinion that this is a decision passing on a question of great public interest and we do, therefore, indicate our willingness to certify this decision to the Supreme Court of Florida upon appropriate application,.
Reversed and remanded.
WALDEN and McCAIN, JJ., concur.
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City Nat'l Bank OF Miami v. Alf H. Blake, 257 So. 2d 264 (Fla. 3d DCA 1972)…ended on January 1, 1970, and should have been taxed as vacant lands under § 193.071(4) for the 1970 tax year. They rely upon Culbertson v. Seacoast Towers East, Inc., Fla.App.1970, 232 So. 2d 753 and Sherwood Park Ltd., Inc. v. Meeks, Fla.App.1970, 234 So. 2d 702; and they distinguish Metropolitan Dade County v. Colsky, Fla.App.1970, 241 So. 2d 440. In response to these arguments the ap-pellee Tax Assessors have stated that the improvements were “substantially completed” for the purposes for which they were…
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Markham v. Yankee Clipper Hotel, Inc., 427 So. 2d 383 (Fla. 4th DCA 1983)…standing to bring the present action. See Department of Education v. Lewis, 416 So. 2d 455 (Fla.1982). Second, the subject statute is constitutional, as Culbertson so held regarding an earlier statute.3 See also Sherwood Park [*385] Ltd. v. Meeks, 234 So. 2d 702 (Fla. 4th DCA 1970), approved and adopted sub nom. Markham v. Sherwood Park Ltd., 244 So. 2d 129 (Fla.1971). The legislature’s determination that an incomplete structure, unusable for the purposes intended upon its completion, should not be assessed…
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Metro. Dade Cnty. v. Colsky, 241 So. 2d 440 (Fla. 3d DCA 1970)…uilding permit. As office space was leased new architectural plans were prepared and separate distinct building permits were issued for construction of and on the space necessary for the tenant. In Sherwood Park, Ltd., Inc. v. Meeks, Fla.App. 1970, 234 So. 2d 702, the court stated at page 703: “ * * * a building is ‘substantially complete’ when it has reached the stage where it can be put to the use for which it was intended, even though some minor items might be required to be added. We construe that it wa…
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Join FLexlaw to unlock all legal intelligenceAuthorities Cited
- Culbertson v. Seacoast Towers E., Inc., 212 So. 2d 646 (Fla. 1968)