DADE DRYDOCK CORP., D/B/A PORT EVERGLADES SHIPYARD, A FLORIDA CORPORATION, APPELLANT,
v.
BROWARD COUNTY ET AL., APPELLEES
Appellant’s suit challenged a tax assessment levied against certain real property leased by it from Port Everglades Authority. The final judgment dismissing the amended complaint with prejudice set forth several bases, but we find that the first is wholly adequate to sustain the judgment without discussing the others. The suit was filed more than sixty (60) days from the time the assessment roll was certified, and thus under Section 194.151, F.S.1969, F.S.A., the court lacked jurisdiction of the subject matter. Harvey W. Seeds Post No. 29, American Legion v. Dade County, Fla.App.1970, 230 So.2d 696; Henry v. Dade County, Fla.App.1963, 149 So.2d 89.
The judgment appealed is therefore affirmed.
REED, C. J., WALDEN and OWEN, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
-
Reubin O'D. Askew v. Mgic Dev. Corp. OF Fla., Inc., 262 So. 2d 227 (Fla. 4th DCA 1972)…d to the tax collector the same date. It is our opinion that appellee’s complaint was not timely filed and is therefore effectively barred by the provisions of Section 94.151, F.S.1969,1 F.S.A. In Dade Drydock Corp. v. Broward County, Fla.App.1971, 250 So. 2d 286, we said that where the taxpayer’s suit was filed more than sixty (60) days from the time the assessment roll was certified, the court lacked jurisdiction of the subject matter, citing as authority Harvey W. Seeds Post No. 29, American Legion Dept.…
-
Fla. E. Coast Ry. Co. v. Reid, 281 So. 2d 77 (Fla. 4th DCA 1973)…at the trial court correctly dismissed count one with prejudice because of the plaintiff’s failure to commence its action within the period limited by § 194.-151, F.S.1971, F.S.A. See Dade Dry Dock Corporation v. Broward County et al., Fla.App.1971, 250 So. 2d 286. In count two, the amended complaint charges that the tax assessor enormously increased the 1971 assessment on the property therein described over the assessment for 1970, without giving 'the taxpayer notice of the upward change in assessment as re…
-
MacCabee Invs., Inc. v. Markham, 311 So. 2d 718 (Fla. 4th DCA 1975)…ctions 129, 287. We, therefore, must ascertain whether the failure to comply with Section 194.151 is “jurisdictional” or whether said section creates a nonjurisdictional statute of limitation. In Dade Drydock Corp. v. Broward County, Fla.App.1971, 250 So. 2d 286, 287, this court, in a per curiam opinion, affirmed a final judgment dismissing with prejudice a suit challenging a tax assessment. This court observed that: “ . . . The suit was filed more than sixty (60) days from the time the assess [*726] ment…
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
- Henry v. Cnty. OF Dade, 149 So. 2d 89 (Fla. 3d DCA 1963)
- Harvey W. Seeds Post NO. 29 v. Dade Cnty., 230 So. 2d 696 (Fla. 3d DCA 1970)