1995 Private Property Rights Protection Act —
Admissibility of Special Master’s Report In Analogous Administrative Proceeding, IAS_V-5254-001.
Agency Rejection of Special Master’s Recommendation, IAS_V-5255-001.
Aggregation of Tracts Examined, IAS_V-5256-001.
Attorney’s Fees & Costs (See Also PRACTICE & PROCEDURE) —
§73.092 Is Designed to Promote Early Settlement, IAS_V-5257-001.
Circuit Court Award Against DEP Pursuant to §73 Reversed, IAS_V-5258-001.
Circuit Court Finding Regarding Benefit Obtained Reversed, IAS_V-5259-001.
DOT Motion For Rehearing — $1,000,000+ Award — Denied, IAS_V-5260-001.
Offer By DOT Discussed — Need Not Be Self-Executing, IAS_V-5261-001.
Offer of Judgment Need Not Separately Reflect Business Damages, IAS_V-5262-001.
Demolition of Unsafe Structures, IAS_V-5263-001.
Eminent Domain Action (See Also Attorney’s Fees & Costs) —
Bridge — Circuit Court Finding of Substantial Diminution of Access Reversed, IAS_V-5264-001.
Easement Is a Compensable Property Right, IAS_V-5265-001.
Strict Guidelines Regarding Petitions For Noted, IAS_V-5266-001.
Taxpayer Challenge to Rejected, IAS_V-5267-001.
Facial Takings Distinguished From As-Applied Claim, IAS_V-5268-001.
Impairment of Property —
DEP Access to Investigate & Remediate Petroleum Contamination, IAS_V-5269-001.
Just & Full Compensation —
An Equitable Principle of Fairness, IAS_V-5270-001.
Apportionment of Value Among Various Improvements, IAS_V-5271-001.
Real, Personal, Tangible & Intangible Property Are All Compensable, IAS_V-5272-001.
Recreation Fee — Mobile Home — Private Country Club — County Condemnation of Mobile Home, IAS_V-5273-001.
Regardless of Sum Ultimately Awarded, IAS_V-5274-001.
Three (3) Recognized Standard Approaches to Appraisal, IAS_V-5275-001.
Unity Rule For Structure & Other Improvements — Billboard, IAS_V-5276-001.
Local Land Use Regulation As, IAS_V-5277-001.
Oil & Gas Offshore Drilling Lease —
DEP Denial of Drilling Permit, IAS_V-5278-001.
State Lands Are Held As a “Public Trust”, IAS_V-5279-001.
Summary Judgment In Favor of State Affirmed, IAS_V-5280-001.
Personal Property —
Taking Distinguished From Negligent Destruction, IAS_V-5281-001.
Regulatory Taking —
All Economically Viable Uses Must Be Denied, IAS_V-5282-001.
Challenge Operates As Waiver of Parallel Administrative Proceedings, IAS_V-5283-001.
DEP Denial of Dredge & Fill Permit Found to Constitute, IAS_V-5284-001.
Economically Viable Use Defined & Discussed, IAS_V-5285-001.
Four (4) Part Test For, IAS_V-5286-001.
Landowner Has No Right to Speculative Economic Gain, IAS_V-5287-001.
Must Be Determined In Stand Alone Circuit Court Action, IAS_V-5288-001.
Three (3) Part Test For, IAS_V-5289-002.
Total Deprivation of Use Defined & Found Required, IAS_V-5290-001.
Ripeness of Claim —
Claim Found Not Ripe, IAS_V-5291-002.
Underground Liquified Petroleum Pipeline — Osceola County —
Consistency Review In Context of Local Comprehensive Plan Found Lacking, IAS_V-5292-001.

Circuit Court Preliminary Injunction Against Operation of An Adult Establishment With Improper Zoning Affirmed, IAS_V-5293-001.

Ad Valorem —
Assessment (See Also Assessment) —
Administrative Challenge Is a Prerequisite to a Circuit Court Challenge, IAS_V-5294-001.
All Statutory Criteria Must Be Considered But Not Necessarily Used, IAS_V-5295-001.
An Art – Not a Science, IAS_V-5296-001.
Cable Television Co. Tangible Personal Property — Income Method Rejected, IAS_V-5297-001.
Circuit Court Has Exclusive Original Jurisdiction Over Challenges to, IAS_V-5298-001.
Cooperation Between County & Dept. of Revenue (DOR), IAS_V-5299-001.
DOR Suit Seeks Writ of Prohibition Preventing Circuit Court From Reaching Issue Regarding, IAS_V-5300-001.
Intangible Personal Property — Computer Software Found to Constitute, IAS_V-5301-001.
Intangible Personal Property — Taxation of Reserved to State of Fla., IAS_V-5302-001.
Interest on Arrearage, IAS_V-5303-001.
Just Valuation — Defined & Discussed, IAS_V-5304-001.
Just Valuation — Eight (8) Factor Test, IAS_V-5305-001.
Just Valuation — Income/Unit Rule Method Rejected, IAS_V-5306-001.
No Election of Remedies, IAS_V-5307-001.
Pollution Control Equipment On a Dairy Farm, IAS_V-5308-001.
Presumption of Validity, IAS_V-5309-001.
Railroad Property, IAS_V-5310-001.
Real Estate Appraisal Is An Art Not a Science, IAS_V-5311-001.
Technological Developments May Not Fit Precisely Into Traditional Property Concepts, IAS_V-5312-001.
Time Limit For Contesting (60 Days) Is Jurisdictional, IAS_V-5313-001.
Time Limits For, IAS_V-5314-001.
Exemption —
Homestead — Statute (§193.155(8)(a)) Regarding Correction of Mistakes Affirmed As Unconstitutional, IAS_V-5315-001.
Homestead — Underassessment — §193.155(8)(a) Held Unconstitutional/Adjustment to Base Year Value Rejected, IAS_V-5316-001.
Assessment (See Also Ad Valorem) —
Absence of Adequate Available Taxpayer Records, IAS_V-5317-002.
Establishment & Effect of Prima Facie Case Regarding Correctness of, IAS_V-5318-005.
Presumed Correct, IAS_V-5319-004.
Taxpayer’s Burden of Proof When Challenging Explored, IAS_V-5320-002.
Taxpayer’s Burden of Proof When Challenging Sales Tax Assessment Lighter Than For Ad Valorem Assessment, IAS_V-5321-001.
Untimely Challenge — DOR Lacks Jurisdiction, IAS_V-5322-001.
Constitutional Challenges (See Also CONSTITUTION (Fla.) (U.S.); REVENUE, Dept. of) —
Citizen Suits — Special Injury Must Be Demonstrated, IAS_V-5323-001.
Equal Protection —
Record Found Deficient, IAS_V-5324-001.
Standard Governing, IAS_V-5325-001.
Corporate Income Tax —
Interest On Arrearage — Calculation of, IAS_V-5326-001.
Documentary Stamp Tax (See Also DECLARATORY STATEMENTS, Revenue) —
Calculation of Amount —
Based On the Property Interest Actually Conveyed, IAS_V-5327-002.
Conditional Obligations Are Not Subject to, IAS_V-5328-001.
Consideration Defined & Discussed, IAS_V-5329-001.
Subjective Intent of the Parties Is Immaterial, IAS_V-5330-001.
Consolidated Note Related to FDIC Receivership of Assets, IAS_V-5331-001.
Deed Conveying Unencumbered Real Property to a Closely Held Corporation, IAS_V-5332-001.
FDIC — Applicability to In Its Capacity As Receiver From Various Sources, IAS_V-5333-001.
Freddie Mac Warranty Deed Is Not Exempt, IAS_V-5334-001.
Intangible Tax —
Claim That a Business Trust Is An Exempt Partnership Rejected, IAS_V-5335-001.
Out-of-State Building Construction Materials Supply Company, IAS_V-5336-001.
Out-of-State Firm — Requisite Nexus to Fla. Examined, IAS_V-5337-001.
Petition For Hearing Dismissed As Untimely, IAS_V-5338-001.
Taxable Situs — Multi-State — Refund Denied, IAS_V-5339-001.
Interest —
Calculation of, IAS_V-5340-001.
Motor Fuel —
Assessment of Additional Tax, Penalty & Interest, IAS_V-5341-001.
Failure to Remit, IAS_V-5342-001.
Voluntary Linking of Retail Stations Via DOR, IAS_V-5343-001.
Perchlorethylene Tax —
Sales Tax On Top of Perchlorethylene Tax Does Not Constitute Pyramiding, IAS_V-5344-001.
Water Quality Tax (Per Gallon), IAS_V-5345-001.
Privilege Fee —
Local Government Right of Way —
Franchise Fee Distinguished From, IAS_V-5346-001.
Supreme Court Upholds As An Unauthorized Tax, IAS_V-5347-001.
Public Medical Assistance Trust Fund (See HEALTH CARE ADMINISTRATION, Agency For (AHCA))
Refunds (See Also REVENUE, Dept. of) —
Denied, IAS_V-5348-001.
Denied — Sales Tax — Monthly Rental Payments For Boat Slip, IAS_V-5349-001.
Denied — Sales Tax — Vehicle Purchased In Another State, IAS_V-5350-001.
Petition For Found Not Prerequisite to Tax Challenge, IAS_V-5351-001.
Statute of Limitations — Three (3) Years — Examined, IAS_V-5352-001.
Sales Tax (See Also DECLARATORY STATEMENTS; REVENUE, Dept. of) —
Assessment —
Absence of Adequate Available Taxpayer Records, IAS_V-5353-002.
Alcoholic/Non-Alcoholic Beverages/Door Cover/Snacks/Vending Machines, IAS_V-5354-001.
Carpet — Retail Store Providing Installation, IAS_V-5355-001.
Challenge’s Burden of Proof, IAS_V-5356-002.
Chemicals — Purchase From Manufacturers For Resale At Retail, IAS_V-5357-001.
Commission Paid to Place Air & Vacuum Machines At Various Locations, IAS_V-5358-001.
Consideration Defined, IAS_V-5359-001.
Fuel Pumping Equipment, IAS_V-5360-002.
Inspection/Recertification of Fire Extinguishers, IAS_V-5361-001.
Joint Venture — Five (5) Part Test For, IAS_V-5362-001.
License — A Privilege – Not a Property Right, IAS_V-5363-001.
License — Defined & Discussed, IAS_V-5364-001.
License — Distinguished From An Easement, IAS_V-5365-001.
Overcollection — Must Be Remitted to State, IAS_V-5366-001.
Petroleum Fuel Storage Tanks & Dispensing Equipment — Convenience Stores — Installment & Maintenance, IAS_V-5367-001.
Presumption of Correctness, IAS_V-5368-002.
Restaurant, IAS_V-5369-002.
Restaurant — Failure to Collect On Prepared Food, IAS_V-5370-001.
Retail Tire Dealer — Waste Tire Fee — Overcollection — Failure to Properly State, IAS_V-5371-001.
Separately Stated Defined & Discussed, IAS_V-5372-001.
Truck Loading Dock Equipment & Installation, IAS_V-5373-001.
Vehicle Purchased In Another State — Refund Denied, IAS_V-5374-001.
Yacht — Allegedly Held In Inventory But Used For a Fishing Tournament, IAS_V-5375-001.
Bailment (See Also REVENUE, Dept. of) —
Definition of Examined, IAS_V-5376-001.
Exempt Status of, IAS_V-5377-001.
Rules Governing Examined, IAS_V-5378-001.
Consumer’s Certificate of Exemption (See Also REVENUE, Dept. of) —
Affordable Home Ownership Assoc. — Denied, IAS_V-5379-001.
Affordable Home Ownership Corp., IAS_V-5380-001.
Amendment of Application Denied, IAS_V-5381-001.
Applicant Fails to Appear At Hearing — Denied, IAS_V-5382-001.
Beacon of Faith Ministries — Denied, IAS_V-5383-001.
Best Buddies — Denied, IAS_V-5384-001.
Bible Study & Prayer Group — Denied, IAS_V-5385-001.
Certificate of Exemption Is a “License” Within the Meaning of §120.52(9), IAS_V-5386-001.
Charitable Expenditures — 50% Test, IAS_V-5387-001.
Charitable Organization — Defined, IAS_V-5388-003.
Charitable Organization — Four (4) Part Test For, IAS_V-5389-001.
Charitable Organization — Purchasing Medical Equipment For Handicapped & Disabled Children, IAS_V-5390-001.
Charitable Organization — Two (2) Part Test For, IAS_V-5391-002.
Christian-Operated Computer Network, IAS_V-5392-001.
Cocoa Beach Woman’s Club — Granted, IAS_V-5393-001.
DOR Previous Erroneous Grant of Creates No Estoppel, IAS_V-5394-001.
Distinction Between Providing Activities & Merely Raising Funds For Those That Do, IAS_V-5395-001.
Educational & Cultural Development Organization For Minors — Denied, IAS_V-5396-001.
Educational & Cultural Development Organization For Minors — Denied — Certificate Found to Constitute a “License” Within the Meaning of §120.52(9), IAS_V-5397-001.
Educational Incentive Program — Denied, IAS_V-5398-001.
Educational Institution — Hierarchy As a Whole Cannot Qualify, IAS_V-5399-001.
Educational Institution — Identification & Improvement of Library Resources — Denied, IAS_V-5400-001.
Educational Institution — Must Be Part of a Large Hierarchy, IAS_V-5401-001.
Educational Institution — Promotion of Social Studies Education, IAS_V-5402-001.
Educational Institution — Six (6) Part Test For, IAS_V-5403-001.
Educational Institution — Society For Promotion of Photographic Education, IAS_V-5404-001.
Educational Institution — Sponsorship of Forums to Examine Various Issues, IAS_V-5405-001.
Enterprize Zones Do Not Qualify For Per Se, IAS_V-5406-001.
Full Gospel Christian Ministry, IAS_V-5407-001.
Health Maintenance Organization (HMO), IAS_V-5408-001.
Holocaust Memorialization & Perpetuation of Awareness Association, IAS_V-5409-001.
Jewish Cemetery Assoc. — Granted, IAS_V-5410-001.
Jewish Federation of Brevard, IAS_V-5411-001.
Jewish United Appeal — Denied, IAS_V-5412-001.
Junior League — Renewal — Denied, IAS_V-5413-001.
Medical Research (Retina) Foundation, IAS_V-5414-001.
Medical Research Promotional Institution, IAS_V-5415-001.
Petitioner Has the Burden of Proof, IAS_V-5416-014.
Petitioner Has the Burden of Proof By a Preponderance of the Evidence, IAS_V-5417-003.
Philippine Cultural Foundation — Denied, IAS_V-5418-001.
Polish Mission Foundation — Denied, IAS_V-5419-001.
Promotion of Business Development Within City of Miami, IAS_V-5420-001.
Redevelopment Organization — Denied, IAS_V-5421-001.
Religious Institution — Christian Ministry — Denied, IAS_V-5422-001.
Religious Institution — Defined & Discussed, IAS_V-5423-003.
Religious Institution — Distinction Between Church & Religious Institution, IAS_V-5424-001.
Religious Institution — Five (5) Part Test For, IAS_V-5425-001.
Religious Institution — Promotion of Faith In Jesus Christ, IAS_V-5426-001.
Religious Institution — Threshold Requirement — §501(c)(3) Federal Nonprofit Status, Seminole Indian Tribe of Florida, IAS_V-5427-001.
Religious Institution — Threshold Requirement — Established Physical Place of Worship, IAS_V-5428-001.
Religious Institution — Training of Persons to Minister Law Enforcement Officers As Police Chaplains, IAS_V-5429-001.
Revocation — Original Certificate Issued In Error — State-Owned Airline, IAS_V-5430-001.
Rotary Endowment Fund, IAS_V-5431-001.
Six (6) Part Test For, IAS_V-5432-001.
Spiritual Kingdom of God — Denied, IAS_V-5433-001.
Vietnam Veteran’s of Fla. — Denied, IAS_V-5434-001.
World Wide Evangelism Group, IAS_V-5435-001.
Exemption (See Also Consumer’s Certificate of Exemption, Taxing Enactments) —
Aircraft Allegedly Purchased For Leasing Purposes, IAS_V-5436-001.
Bailment (See Bailment)
Burden of Proof Is On Petitioner, IAS_V-5437-001.
Legislature Has Directed DOR to Reconsider All Tax Exemptions, IAS_V-5438-001.
Resale — Limitations On Promotional Use, IAS_V-5439-001.
Resale — Obsolete Video & Arcade Games, IAS_V-5440-001.
Strictly Construed Against Taxpayer, IAS_V-5441-028.
Taxpayer Has the Burden of Proof Regarding Entitlement to, IAS_V-5442-003.
Lease — Commercial — Real Property —
Failure to Remit, IAS_V-5443-001.
Rental of Boat Slip At a Marina — Refund Denied, IAS_V-5444-001.
Lease — Tangible Personal Property —
Four (4) Part Test For, IAS_V-5445-001.
Road Site Stripping & Traffic Control Devices, IAS_V-5446-001.
Road Site Stripping & Traffic Control Devices, IAS_V-5447-001.
Sale Defined, IAS_V-5448-001.
Yacht — Out-of-State Purchase — Return to Fla. For Repairs, IAS_V-5449-001.
Tax —
Defined & Discussed, IAS_V-5450-001.
Taxing Enactments (See Also STATUTES, Construction) —
Exemptions —
Strictly Construed Against Taxpayer, IAS_V-5451-009.
Express or Implied Constitutional Provisions Cannot Be Altered By, IAS_V-5452-001.
Fla. Tax Laws Are Not Dependent Upon Federal Law, IAS_V-5453-001.
Tax Defined — Privilege Fee Held to Be An Unauthorized Tax, IAS_V-5454-001.
To Be Strictly Construed Against the Government, IAS_V-5455-004.
Use Tax (See Also REVENUE, Dept. of) —
Amendment of Contradictory Federal Income Tax Return Is Irrelevant, IAS_V-5456-001.
Conversion of Inventory Items to Capital Assets For Purposes of Federal Income Tax, IAS_V-5457-001.
Defined & Discussed, IAS_V-5458-001.
Imposition of Examined, IAS_V-5459-001.
Lease/Purchase Agreement For Airplanes, IAS_V-5460-001.
Possession & Use — Transactions Involving Both Services & Tangible Personal Property, IAS_V-5461-001.
Sales Tax Encompasses — Common Law Examined, IAS_V-5462-001.

Authority to Impound Vehicle For Failure to Pay Fine Found, IAS_V-5463-001.
Challenge To DOT Decision To Replace Drawbridge With High Fixed Span Bridge —
DOT Denial of Challenge Over Certain DOAH Recommendations Affirmed, IAS_V-5464-001.
Challenge to 12″ Water & Sewer Lines Along DOT Right of Ways —
Circuit Court Dismissal Affirmed, IAS_V-5465-001.
Contract (See Also CONTRACTS (Bids/Protests)) —
Circuit Court Breach of Contract Suit —
Dismissal For Failure to Exhaust Administrative Remedies Reversed, IAS_V-5466-001.
Declaratory Statement (See DECLARATORY STATEMENTS)
Disadvantaged Business Enterprise Certification (DBE) —
Family Business — 60% Wife/40% Husband —
Requisite Proof of Majority Control By the Wife, IAS_V-5467-001.
Proper Application of Rule 14-78 Examined, IAS_V-5468-001.
Eminent Domain (See TAKING)
Employee —
Challenge to Transfer —
Legitimate Business Purpose Found, IAS_V-5469-001.
Hilliard et al. v. DOT Affirmed Per Curiam, IAS_V-5470-001.
Order On Motion For Rehearing: Save Anna Maria (SAM) v. Dept. of Transportation (DOT), IAS_V-5471-001.
Permit —
Billboard —
Dept. Denial of Permit Affirmed, IAS_V-5472-001.
Regulated Sign — Statutory Definition of Examined, IAS_V-5473-001.
Way of Necessity —
Circuit Court Dismissal of Claim For Reversed, IAS_V-5474-001.
Sovereign Immunity Does Not Bar Claim For, IAS_V-5475-001.

Privilege Fee —
Local Government Right of Way —
Franchise Fee Distinguished From, IAS_V-5476-001.
Supreme Court Upholds As An Unauthorized Tax, IAS_V-5477-001.

License (See Also LICENSING) —
Filing a False Report, IAS_V-5478-001.
Incompetence, IAS_V-5479-001.
Negligence, IAS_V-5480-001.

Impact Fees For Public Schools —
Found Unconstitutional As Applied to Adult-Only Manufactured Home Community, IAS_V-5481-001.

Circuit Court Dismissal of Challenge to Demolition of An Unsafe Structure Affirmed, IAS_V-5482-001.

Voluntary Annexation —
Quashed Due to Failure of Commissioner With a Beneficial Interest to Recuse, IAS_V-5483-001.

§440.09(3) Irrebuttable Presumption Affirmed As Invalid, IAS_V-5484-001.

Adult Establishments — First Amendment to U.S. Constitution, IAS_V-5485-001.
Fairly Debatable Test Governing Review of, IAS_V-5486-001.
Rezoning —
Status As Either Quasi-Legislative or Quasi-Judicial Examined, IAS_V-5487-001.
Special Exception —
Electric Substation — F.P.& L. — Adjacent Residential Area, IAS_V-5488-001.