PORTER W. HOMER, AS COUNTY MANAGER, TAX ASSESSOR AND TAX COLLECTOR OF DADE COUNTY, FLORIDA, ET AL., APPELLANTS,
v.
PALM CORPORATION, APPELLEE
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.
Florida appellate court reversed a trial court's reduction of a real property tax assessment, holding that the county's assessment is prima facie correct and cannot be overcome merely by showing that an appraiser's method was more logical or faster.
A tax assessor's assessment is prima facie correct and can only be overcome by proof that excludes every reasonable hypothesis of a legal assessment; a method being more logical or faster does not satisfy this burden.
[1] A tax assessor's prima facie correct assessment can be overcome only by proof excluding every reasonable hypothesis of legality, not merely by showing an alternative valu…
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“Assessments made by a tax assessor are prima facie correct and such assessments must be overcome by appropriate and sufficient allegations and proof which exclude every reasonable hypothesis of a legal assessment.”
Court stating the legal standard for challenging tax assessments
Dade County tax authorities assessed real property at $1,337,990, but the property owner's appraiser used a different method to value it at $925,000. …
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 Challenge To Tax Assessment cases and more on FLexlaw
The Dade County taxing authorities appeal from an adverse final judgment which reduced the tax assessment on real property from $1,337,990 to $925,000.
In reducing the assessment the trial judge found that the method used by the appraiser for the property owners was a “more logical and fast method” than the one used by the county tax assessor.
Assessments made by a tax assessor are prima facie correct and such assessments must be overcome by appropriate and sufficient allegations and proof which exclude every reasonable hypothesis of a legal assessment. Homer v. Dadeland Shopping Center, Inc., Fla.1970, 229 So.2d 834. The fact that a method used by the appraiser for the property owner was “more logical and fast” than the method *642used by the county tax assessor does not satisfy the requirement that the assessment must be overcome by sufficient proof to exclude every reasonable hypothesis of a legal assessment. See Keith Investments, Inc. v. James, Fla.App.1969, 220 So.2d 695. The final judgment reducing the tax assessment is, therefore, reversed.
Having determined that reversal is warranted on one of the points raised by the appellant taxing authorities there is no reason to discuss the other points argued by it for reversal. The final judgment is reversed and remanded with instructions to the trial court to reinstate the assessment used by the Dade County Tax Assessor.
It is so ordered.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Palm Corp. v. Porter W. Homer, 261 So. 2d 822 (Fla. 1972)…rting conflict with Walter v. Shuler, 176 So. 2d 81 (Fla.1965). There is conflict for jurisdiction here under Fla. Const. art. V, § 4, F.S.A. Petitioner (taxpayer-property owner) seeks review of the decision of the Third District Court of Appeal at 243 So. 2d 641 (1971), reversing the trial court’s finding from the evidence of a valuation different from the assessment and the consequent reduction of the property owner’s 1968 taxes on a shopping center in Miami Beach. The able and experienced trial judge base…1 / 2
-
Schultz v. TM Florida-Ohio Realty Ltd. P'ship, 553 So. 2d 1203 (Fla. 2d DCA 1989)…pon the presumption of correctness of the assessment and the principle that “such assessments must be overcome by appropriate and sufficient allegations and proof which exclude every reasonable hypothesis of a legal assessment.” Homer v. Palm Corp., 243 So. 2d 641 (Fla. 3d DCA 1971), quashed, 261 So. 2d 822 (1972). That presumption and principle, relied upon by the dissenting opinion and by the property appraiser in this case, also do not require a reversal here. See also Bystrom v. Hotelerama Associates, Ltd…
-
Porter W. Homer v. Palm Corp., 264 So. 2d 120 (Fla. 3d DCA 1972)…PER CURIAM. Whereas, the judgment of this court was issued on February 9, 1971 (243 So. 2d 641) reversing the final judgment of the circuit court of Dade County, Florida, in the above styled cause; and Whereas, on review of this court’s judgment, by certiorari, the Supreme Court of Florida by its opinion and judgment filed April 26, 1972 (26…
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
- Porter W. Homer v. Dadeland Shopping Ctr., Inc., 229 So. 2d 834 (Fla. 1969)
- Keith Invs., Inc. v. James, 220 So. 2d 695 (Fla. 4th DCA 1969)