DEPARTMENT OF REVENUE, STATE OF FLORIDA, APPELLANT (DEFENDANT),
v.
UNIVERSITY SQUARE, INC., ET AL., APPELLEE (PLAINTIFF)
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The Florida Court of Appeal affirmed that circuit courts have jurisdiction over declaratory judgment actions challenging the legality of documentary tax assessments by the Department of Revenue, rejecting the Department's argument that Chapter 120 of the Florida Statutes divested courts of this jurisdiction.
The circuit court has exclusive original jurisdiction over declaratory judgment actions challenging the legality of documentary tax assessments. Article V, Section 20 of the Florida Constitution and Section 26.012 of the Florida Statutes grant circuit courts this exclusive jurisdiction, and Section 120.73 expressly preserves this jurisdiction notwithstanding Chapter 120.
[1] Circuit courts have exclusive original jurisdiction over cases involving the legality of any tax assessment.
[2] A declaratory judgment action is a proper proceeding in circuit court to contest the legality of a documentary tax assessment.
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Join FLexlaw to unlock all legal intelligence“Article V, Section 20, Constitution of the State of Florida, provides that until changed by general law, circuit courts shall have exclusive original jurisdiction in all cases involving legality of any tax assessment.”
Establishes the constitutional basis for circuit court jurisdiction over tax assessment legality challenges
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Join FLexlaw to unlock all legal intelligenceThe Department of Revenue assessed a documentary tax and penalty against University Square, Inc. After unsuccessful informal efforts to resolve the as…
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MILLS, Judge.
This interlocutory appeal is from an order denying the Department’s motion to dismiss University’s complaint for lack of subject matter jurisdiction. The issue which is determinative of this appeal is whether the circuit court has jurisdiction of a declaratory judgment action contesting the legality of a documentary tax assessment by the Department of Revenue.
The Department assessed a documentary tax and penalty against University. After informal unsuccessful efforts to resolve the assessment, the Department issued a tax warrant and execution. University immediately filed a declaratory judgment action which resulted in this appeal.
The allegations of the complaint, together with the attached exhibits, sufficiently show final agency action by the Department.
Article V, Section 20, Constitution of the State of Florida, provides that until changed by general law, circuit courts shall have exclusive original jurisdiction in all cases involving legality of any tax assessment.
Under Section 26.012, Florida Statutes, circuit courts have exclusive original jurisdiction in all cases in equity and in all cases involving legality of any tax assessment.
Section 68.01, Florida Statutes, provides that when an assessment is made against a corporation and payment is refused because it is alleged that the assessment is illegal, the corporation may file an action in equity setting forth the alleged illegality, and the court has jurisdiction to decide the issue.
Section 120.73, Florida Statutes, provides that nothing in Chapter 120, Florida Statutes, shall be construed to repeal any provision of Florida Statutes which grants the right to a proceeding in a circuit court in lieu of an administrative hearing or to divest the circuit courts of jurisdiction to render declaratory judgments under the provisions of Chapter 86 Florida Statutes.
Section 120.73, Florida Statutes, clearly expresses the intent of the Legislature that circuit courts retain jurisdiction to deter mine the legality of contested documentary tax assessments by way of declaratory judgment actions.
In response to the Department’s argument, it is our opinion that there are no provisions in Chapter 120, Florida Statutes, which directly or by implication divest the circuit courts of their historical jurisdiction to determine the issues in contested documentary tax assessment actions. We are confident that had the Legislature intended to do this, it would have said so in specific language, and would have expressly repealed the inconsistent laws.
The interlocutory appeal is dismissed.
BOYER, C. J., and McCORD, J., concur.
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Cited By (11 total)
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State of Fla. ex rel. Dep't OF Gen. Servs. v. Willis, 344 So. 2d 580 (Fla. 1st DCA 1977)…ution of Florida. See also Section 26.-012(2)(e), Florida Statutes (1975). By virtue of the constitutional grant, circuit court jurisdiction of such cases is unaffected by remedies under Chapter 120. Department of Revenue v. University Square, Inc., 336 So. 2d 371 (Fla.1st DCA 1976); Department of Revenue v. Crisp, 337 So. 2d 404 (Fla.2d DCA 1976). The Constitution does not itself define, but reserves for legislative definition, circuit court “power of direct review of administrative action.” Article V, Sect…
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The Sch. Bd. OF Leon Cnty. v. Mitchell, 346 So. 2d 562 (Fla. 1st DCA 1977)…1977), but has no such power with respect to rules already enacted. Dept. of Adm. v. Stevens, 344 So. 2d 290 (Fla. 1st DCA 1977), Case Nos. CC-101 and CC-156, Opinion filed April 6, 1977. . See also, for example, Dept. of Rev. v. University Square, 336 So. 2d 371 (Fla. 1st DCA 1976) and Fla. Dept. of Rev. v. Estero Bay Development Corp., 336 So. 2d 479 (Fla. 1st DCA 1976), both holding that a taxpayer may petition for declaratory judgment to test the validity of a tax assessment. Note however that the consti…
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Fla. Exp. Tobacco Co., Inc. v. Dep't OF Revenue & Gerald Lewis, 510 So. 2d 936 (Fla. 1st DCA 1987)…hich any assessment could have issued had been paid. I am aware that an agency’s jurisdiction to consider the legality of the tax must come from a statutory source outside of the APA, see generally, Department of Revenue v. University Square, Inc., 336 So. 2d 371 (Fla. 1st DCA 1976), nevertheless I consider that the tax refund statute itself, by necessary implication, confers such authority. We have recognized that an express grant of power to an agency will be deemed to include such powers as are necessaril…1 / 3
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