Summary
holding claim that an assessment is made in violation of section 193.155 is an action to contest an assessment and is governed by section 194.171
Summary of this case from Lee v. HartsfieldOpinion
No. 98-2137.
October 1, 1998. Rehearing Denied November 10, 1998.
Appeal from the Circuit Court, Fifteenth Judicial Circuit, Palm Beach County, Richard I. Wennet, J.
Edgar E. Stephens, III and Jay R. Jacknin of Christiansen Jacknin, West Palm Beach, for petitioner.
Kerry R. Schwencke of Kerry R. Schwencke, P.A., West Palm Beach, for respondent William H. Delaney.
We find that the Respondents Delaneys' claim that the homestead tax assessment on their property exceeds the statutory cap on increases of homestead assessments, in violation of section 193.155, Florida Statutes (1997), is an action to contest a tax assessment governed by section 194.171, Florida Statutes (1997). Since respondents' action was filed beyond the sixty-day time limit prescribed by subsection 194.171(2), the trial court is without subject matter jurisdiction over the claim. Therefore, we grant the petition for writ of prohibition and quash the trial court's order denying petitioner's motion for summary judgment.
STONE, C.J., and GROSS and TAYLOR, JJ., concur.