LEONA L. DOYLE, PETITIONER,
v.
HONORABLE REUBIN O'D. ASKEW, ETC., ET AL., RESPONDENTS

Fla. 1st DCA | 1977-02-01
No. BB-207
RAWLS, Acting C. J., and McCORD, J., concur.
341 So. 2d 845 Florida District Court of Appeal, First District (1977) Caution
Cited by 2 cases
Opinion of the Court
SMITH, Judge.

SMITH, Judge.

The issue is whether Section 193.461(3)(a), Florida Statutes (1973), which required applications for agricultural assessment to be filed before April 1 of each year, permits agricultural assessments to be made notwithstanding the absence of a timely application, if the taxpayer’s failure to apply was due to illness or other such cause. It does not. The statute is mandatory. By its terms failure to make timely application constitutes a waiver of the privileged assessment. The prayer of the petition for certiorari review is

DENIED.

RAWLS, Acting C. J., and McCORD, J., concur.

Cases With Similar Vibessemantic neighbors from the corpus

Citator

Cited By

  • Daniel v. Lynn, 393 So. 2d 52 (Fla. 2d DCA 1981)
    …icultural status. We hold that compliance with section 193.461(8)(a), Florida Statutes (1976 Supp.) (now section 193.052(2), Florida Statutes (1979)), is a prerequisite to obtaining agricultural assessment for the year in question. Doyle v. Askew, 341 So. 2d 845 (Fla. 1st DCA 1977); Blake v. R.M.S. Holding Corp., 341 So. 2d 795 (Fla. 3d DCA 1977); Jar Corporation v. Culbertson, 246 So. 2d 144 (Fla. 4th DCA 1971). Thus, appellee’s failure to timely apply for agricultural classification for the tax year 1977…
  • Turner v. Lusk, 819 So. 2d 258 (Fla. 2d DCA 2002)
    …93.461(3)(a), Florida Statutes (1997), failure to make a timely application constitutes a waiver for one year of the “privilege” of having the property classified as agricultural. Daniel v. Lynn, 393 So. 2d 52, 53 (Fla. 2d DCA 1981); Doyle v. Askew, 341 So. 2d 845 (Fla. 1st DCA 1977). Even so, an applicant who misses the deadline might still achieve the classification by following a procedure set forth in the statute, the unartful wording of which is at the heart of this controversy: However, an applicant wh…

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