FLORIDA DEPARTMENT OF REVENUE, APPELLANT,
v.
ESTERO BAY DEVELOPMENT CORPORATION, APPELLEE
FLORIDA DEPARTMENT OF REVENUE, APPELLANT,
ESTERO BAY DEVELOPMENT CORPORATION, APPELLEE
336 So. 2d 479
Florida District Court of Appeal, Second District (1976)
Positive Treatment
Cited by 10 cases
Opinion of the Court
PER CURIAM.
Appellant assessed certain documentary stamp taxes against appellee and recorded a tax warrant in order to claim a lien against appellee’s property within the county. Ap-pellee filed a declaratory judgment action to contest the assessment and remove the lien. We reject the appellant’s contention that appellee’s exclusive remedy is under the Administrative Procedure Act. Department of Revenue v. University Square, Inc., Fla.App.1st, 1976, 336 So. 2d 371. We do not reach the merits of the complaint.
AFFIRMED.
HOBSON, Acting C. J., and GRIMES and SCHEB, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
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The Sch. Bd. OF Leon Cnty. v. Mitchell, 346 So. 2d 562 (Fla. 1st DCA 1977)…s, 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 constitution and statutes specifically vest in Circuit Courts jurisdiction in such cases. . That…
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Fla. Exp. Tobacco Co., Inc. v. Dep't OF Revenue & Gerald Lewis, 510 So. 2d 936 (Fla. 1st DCA 1987)…are, Inc.; Department of Revenue v. Joanos, 364 So. 2d 24 (Fla. 1st DCA 1978), cert, denied, 372 So. 2d 467 (Fla.1979); Department of Revenue v. Crisp, 337 So. 2d 404 (Fla. 2d DCA 1976); Florida Department of Revenue v. Estero Bay Development Corp., 336 So. 2d 479 (Fla. 2d DCA 1976), cert, denied, 345 So. 2d 422 (Fla.1977). And none involved any dispute relating to a tax refund. The only ease cited in the majority’s opinion concerning an application for a tax refund is Estate of W.T. Grant Co. v. Lewis, 358…1 / 2
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Dep't OF Revenue v. Amrep Corp., 358 So. 2d 1343 (Fla. 1978)…determine the issues in contested tax assess [*1349] ment actions such as the dispute in the instant case. Accord, Department of Revenue v. Crisp, 337 So. 2d 404 (Fla. 2d DCA 1976), and Florida Department of Revenue v. Estero Bay Development Corp., 336 So. 2d 479 (Fla. 2d DCA 1976). By its very terms Section 120.73, Florida Statutes (1975), provides that nothing in Chapter 120, Florida Statutes (1975), shall be construed to repeal any provision of the Florida Statutes which grants the right to a proceeding…
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- Dep't OF Revenue v. Univ. Square, Inc., 336 So. 2d 371 (Fla. 1st DCA 1976)