J. ED STRAUGHN, ETC., ET AL., APPELLANTS,
v.
PIERRE D. THOMPSON ET AL., APPELLEES
J. ED STRAUGHN, ETC., ET AL., APPELLANTS,
PIERRE D. THOMPSON ET AL., APPELLEES
354 So. 2d 948
Florida District Court of Appeal, First District (1978)
Positive Treatment
Cited by 5 cases
Opinion of the Court
PER CURIAM.
This cause is before us on appeal from the Order of the Circuit Court, St. Johns County, holding invalid the tax assessor’s correction, under Florida Statute § 197.056, of a “computer error” in Appellee’s tax bill which omitted a zero from the stated assessed value of the improvements on the property. After Appellee’s payment of the tax for 1974, the error was discovered and additional taxes were back-assessed.
We find that the action of the tax assessor was valid under the holdings of this Court and of the Florida Supreme Court in Mills v. Korash, 249 So. 2d 765 (1st DCA 1971), certiorari discharged, 263 So. 2d 579 (Fla.1972).
Accordingly, the judgment below is REVERSED.
SMITH, Acting C. J., and ERVIN and BOOTH, JJ., concur.
Cases With Similar Vibessemantic neighbors from the corpus
Citator
Cited By
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Smith v. Krosschell, 937 So. 2d 658 (Fla. 2006)…t to section 197.122(1). See id. at 185. In 1978, the First District concluded that a computer error that omitted a zero in the property owner’s tax bill was correctable under a statutory predecessor to section 197.122(1). See Straughn v. Thompson, 354 So. 2d 948, 949 (Fla. 1st DCA 1978); see also Allen v. Dickinson, 223 So. 2d 310, 310 (Fla.1969) (holding that acts of omission or commission of “the purely ministerial or administrative type” are correctable under a statutory predecessor to section 197.122(1)…
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Robbins v. First Nat'l Bank OF S. Miami, 651 So. 2d 184 (Fla. 3d DCA 1995)…de, a clerical error of this nature was correctable by the back-ad valorem tax assessment accomplished in this case, see McNeil Barcelona Assocs. v. Daniel, 486 So. 2d 628 (Fla. 2d DCA), rev. denied, 494 So. 2d 1151 (Fla.1986); Straughn v. Thompson, 354 So. 2d 948 (Fla. 1st DCA 1978); Mills v. Korash, 249 So. 2d 765 (Fla. 1st DCA 1971), cert. discharged, 263 So. 2d 579 (Fla.1972), and (2) that the failure of the property appraiser to obtain prior approval of the Property Appraisal Adjustment Board for such ba…
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Furst v. DeFrances, 332 So. 3d 951 (Fla. 2021)
Authorities Cited
- Korash v. Mills, 263 So. 2d 579 (Fla. 1972)
- Mills v. Korash, 249 So. 2d 765 (Fla. 1st DCA 1971)