Ad Valorem Taxation —
Challenge to Assessment of Mechanized Warehouse/Distribution Center — Assessment Upheld, TXISI-1.
Circuit Court Dismissal of Property Appraiser Subpoena Duces Tecum Regarding Tangible Personal Property Reversed, TXISI-2.
Municipal Service Taxing Unit to Fund Sheriff Upheld As Valid, TXISI-3.
Advisory Opinion —
Court Finds No Authority For, TXISI-4.
Appellate Court (See Also Conclusions of Law, Supreme Court; PRACTICE & PROCEDURE, DOAH, Recommended Order) —
Conclusions of Law — Review Is De Novo, TXISI-5.
Decision of Is Binding Unless & Until Overturned By the Supreme Court, TXISI-6.
Declaratory Judgment (See Declaratory Judgment)
Right Result For the Wrong Reason Affirmed Pursuant to the “Tipsy Coachman” Doctrine, TXISI-7.
Supreme Court Does Not Overrule Itself By Implication, TXISI-8.
Attorney General Opinions (See Also ATTORNEY GENERAL’S OPINIONS) —
Are Not Legally Binding Upon Courts of the State But Are Entitled to Great Weight In Construing Statutes, TXISI-9.
Bond Validation Proceeding (See Also CITY GOVERNMENT; COUNTY GOVERNMENT) —
Circuit Court Validation Is Presumed to Be Correct, TXISI-10.
Collateral Issues Are Not Reached, TXISI-11.
Fiscal Feasibility of a Project Is Not Examined, TXISI-12.
Incidental Private Benefit Does Not Negate Public Character of a Project, TXISI-13.
Legislative Declarations of Public Purpose Presumed to Be Valid, TXISI-14.
Limited Scope of Review Examined, TXISI-15.
Paramount Public Purpose Requirement, TXISI-16.
Referendum Requirement Examined & Found Inapplicable, TXISI-17.
Three (3) Part Circuit Court Review Granted, TXISI-18.
Two (2) Part Test, TXISI-19.
Certiorari (See Also Circuit Court) —
Departure From Essential Requirements of Law Found, TXISI-20.
Requires Departure From Essential Requirements of Law or Irreparable Harm, TXISI-21.
Circuit Court (See Also Certiorari) —
Amendment of Complaint —
Motion For After Four (4) Years Denied As Prejudicial to Property Appraiser, TXISI-22.
Application For Refund Found Not a Prerequisite For Suit (See Also REVENUE, Dept. of (DOR), Refunds), TXISI-23.
Bond By Applicable Appellate Case Law, TXISI-24.
Certiorari (See Also Circuit Court) —
Limited Three (3) Part Standard of Review, TXISI-25.
Citizen Suit Challenging a Tax or Assessment — Standing, TXISI-26.
Conclusion of Law (See Also Appellate Court; PRACTICE & PROCEDURE, DOAH, Recommended Order) —
Appellate Review Is De Novo, TXISI-27.
Judicial Review Is De Novo, TXISI-28.
Statutory Construction, TXISI-29.
Contempt — Sanctions — Purpose Behind Imposition of Discussed, TXISI-30.
Criminal Contempt — Failure to Remit Sales Tax — Restaurant — Order to Show Cause, TXISI-31.
Declaratory Judgment —
86 — Purpose of Examined, TXISI-32.
86 — To Be Liberally Construed & Administered, TXISI-33.
Appellate Review — Standard Governing, TXISI-34.
Cannot Be Used to Collaterally Attack a Judgment, TXISI-35.
County Tax Collector Can Initiate a Declaratory Judgment Action to Clarify a Statutory Mandate Without First Exhausting Administrative Remedies, TXISI-36.
Not Available For Intervention Into An Administrative Process, TXISI-37.
Property Appraiser In Official Capacity Cannot Initiate to Challenge Constitutionality of a Statute Unless An Expenditure of Public Funds Is Involved, TXISI-38.
Standards Governing Examined, TXISI-39.
Standards Governing Review of Circuit Court Order Dismissing Action For, TXISI-40.
Standing to Seek Examined, TXISI-41.
Test For Determining Whether Declaratory Relief Is Available, TXISI-42.
Test For Sufficiency of Complaint Examined, TXISI-43.
Fact Findings (See Also PRACTICE & PROCEDURE, DOAH, Recommended Order) —
Cannot Be Reviewed Without a Transcript of the Hearing Below, TXISI-44.
Court Cannot Substitute Its Judgment, TXISI-45.
Failure to Prosecute Challenge to Ad Valorem Assessment —
Motion to Dismiss Filed By Property Appraiser Granted, TXISI-46.
Test For — Opportunity to Establish Good Cause, TXISI-47.
Injunction —
Issuance of Reversed, TXISI-48.
Issued To Prohibit Collection of Tax, TXISI-49.
Not Available For Intervention Into An Administrative Process, TXISI-50.
Restaurants Enjoined From Operating For Failure to Remit Sales Tax, TXISI-51.
Temporary — Four (4) Part Test For, TXISI-52.
Judgment On the Pleadings Granted, TXISI-53.
Jurisdiction —
Jurisdictional Issues Can Be Raised At Any Time & Are Dispositive, TXISI-54.
Not Vitiated After Court-Ordered Reappraisal, TXISI-55.
Jury Trial —
Available When a Taxpayer Pays An Assessment Under Protest & Requests A Refund Prior to Litigation, TXISI-56.
Deposit of Disputed Assessment In the Court Registry Alone Is Insufficient, TXISI-57.
No Right to Exists When Contesting Tax Assessments, TXISI-58.
Law of the Case (See Law of the Case; PRACTICE & PROCEDURE, Res Judicata) —
Found Applicable, TXISI-59.
Legislative Findings —
Presumption of Correctness, TXISI-60.
Standard of Review Is Patently Erroneous, TXISI-61.
Mandamus (See Also Mandamus) —
Cannot Be Used to Command An Officer to Perform An Illegal & Futile Act, TXISI-62.
Cannot Be Utilized to Compel Vendor Who Does Not Remit Sales Tax to Assign Away Right to Refund, TXISI-63.
Cannot Be Utilized to Review Quasi-Judicial Action of Administrative Agency, TXISI-64.
Charter School Failure to Pay Valid Special Assessment to Community Development District, TXISI-65.
When Appropriate Discussed, TXISI-66.
Motion to Dismiss —
Appellate Review of Grant Is De Novo, TXISI-67.
Circuit Court Grant of Reversed, TXISI-68.
Factual Allegations Treated As True, TXISI-69.
Nonfinal Order —
Affirmed — Class Action Certification, TXISI-70.
Appellate Review Found Proper, TXISI-71.
DOAH — Quashed, TXISI-72.
Reversed, TXISI-73.
Nunc Pro Tunc Order Entered After Jurisdiction Lapses Is a Nullity, TXISI-74.
Presumption of Correctness For Judgments, TXISI-75.
Protective Order (See Also PRACTICE & PROCEDURE, Discovery) —
Order Compelling Discovery Over a Claim That Evidence Is Privileged, TXISI-76.
Waiver of Privilege Over Protest Found to Require An Evidentiary Hearing, TXISI-77.
Reconsideration Denied, TXISI-78.
Record —
Found Inadequate For Appellate Review — Remanded, TXISI-79.
Rehearing —
Cannot Be Utilized for Further Advocacy — Limited to Calling Attention to An Oversight, TXISI-80.
Denied, TXISI-81.
Timely Motion For Stops Finality of the Judgment & Stays Rendition of An Order, TXISI-82.
Remand to Property Appraiser —
Does Not Vitiate Circuit Court Jurisdiction, TXISI-83.
Rule Challenge (See Also RULES & RULEMAKING) —
Direct Review In Circuit Court, TXISI-84.
Statutes (See REVENUE, Dept. of (DOR), Constitutional Challenge; STATUTES)
Summary Judgment —
Appellate Review Is De Novo, TXISI-85.
Can Be Entered In Favor of a Non-Moving Party — Better Practice Is to Require a Timely Motion, TXISI-86.
Grant of In Favor of Property Appraiser Reversed, TXISI-87.
Hearsay Alone Cannot Support, TXISI-88.
Improper If There Are Disputed Issues of Material Fact, TXISI-89.
Must Be Denied Even If the Slightest Doubt Regarding Material Facts Exists, TXISI-90.
Questions of Law Discussed, TXISI-91.
Respective Burdens of Proof On Motion For, TXISI-92.
There Must Be No Genuine Issues of Material Fact, TXISI-93.
When Appropriate, TXISI-94.
Venue (See Also Venue) —
Constitutional & Other Challenges Intertwined, TXISI-95.
DOR — Generally In Leon County — Three (3) Exceptions Examined, TXISI-96.
DOR Home Venue Privilege — Established By Common Law — Timeliness Principle Applies, TXISI-97.
DOR Motion to Transfer Granted, TXISI-98.
Sword-Wielder Doctrine — Constitutional Challenge Is Required, TXISI-99.
Sword-Wielder Doctrine Found Applicable, TXISI-100.
Sword-Wielder Doctrine Found Inapplicable, TXISI-101.
Transfer Denied, TXISI-102.
Conclusion of Law (See Also Appellate Court; PRACTICE & PROCEDURE, DOAH, Recommended Order) —
Appellate Review Is De Novo, TXISI-103.
Constitutional Challenges (See Also Standing, Statutes, CONSTITUTION (Fla.) (U.S.); STATUTES; REVENUE, Dept. of (DOR)) —
Appellate Review Is De Novo, TXISI-104.
As Applied Vis Facial Challenges, TXISI-105.
Conclusion of Law — Judicial Review Is De Novo, TXISI-106.
Failure to First Request a Refund, TXISI-107.
Standing — Property Appraiser — Cannot Challenge Ad Valorem Tax Statute, TXISI-108.
Standing — Property Appraiser — Initiation of Suit Distinguished From Defensive Challenge, TXISI-109.
Exhaustion of Administrative Remedies —
As-Applied Challenge To Rule, TXISI-110.
Circuit Court Dismissal of Suit For Failure to Exhaust Administrative Remedies, TXISI-111.
Found, TXISI-112.
Inadmissible Facts Must Be Excluded, TXISI-113.
Not Required For Declaratory Judgment Action Brought to Clarity An Ambiguous Statute, TXISI-114.
Not Required For Facial Constitutional Challenge To Statute, TXISI-115.
Refund Applications, TXISI-116.
Fact Findings (See Also Circuit Court; PRACTICE & PROCEDURE, DOAH, Recommended Order) —
Appellate Court Review Is to Determine Existence of Competent Substantial Evidence, TXISI-117.
Competent Substantial Evidence — Reviewed For, TXISI-118.
Jurisdiction —
Cannot Be Conferred By Conduct or Consent of Parties, TXISI-119.
Law of the Case (See Circuit Court; PRACTICE & PROCEDURE, Res Judicata)
Mandamus (See Also Circuit Court) —
Not Available to Review Quasi-Judicial Action of a Value Adjustment Board, TXISI-120.
Notice of Appeal —
Untimeliness Due to Clerk’s Inadvertent Failure to Date An Order, TXISI-121.
Preservation of Error For Appeal —
Issues Not Raised & Ruled On Below Cannot Be Reached, TXISI-122.
Prohibition (Writ of) —
Denied, TXISI-123.
Granted, TXISI-124.
Preventative Rather Than Curative — Cannot Be Utilized to Revoke An Order Already Entered, TXISI-125.
Standing (See Also PRACTICE & PROCEDURE, Intervenors) —
Defined & Discussed, TXISI-126.
Special Injury Generally Is Required, TXISI-127.
Statutes (See Also Constitutional Challenges; CONSTITUTION (Fla.); REVENUE, Dept. of (DOR), Constitutional Challenge; STATUTES, Constitutionality) —
Appellate Review of Is Limited, TXISI-128.
Available Constitutional Interpretation Is Obligatory, TXISI-129.
Stay Pending Review —
Granted, TXISI-130.
Summary Judgment (See Circuit Court)
Supreme Court (Fla.) —
Certified Question Jurisdiction —
Direct Appeal to Bypassing the District Court of Appeal, TXISI-131.
Venue (See Also Circuit Court) —
Taxpayer Challenge to Denied, TXISI-132.
Alachua County Attorney —
Authority Found to Use Tourist Development Tax Revenues to Construct Welcome Signs At City Boundaries, TXISI-133.
Alachua County Property Appraiser —
Ad Valorem Tax Liability When Real Property Is Purchased By the State But the Taxpayer Retains a Life Estate, TXISI-134.
Alachua County Visitor & Convention Bureau —
Historic Homestead & Museum Open Only By Appointment Found “Open to the Public”, TXISI-135.
Boca Raton Airport Authority —
Authority to Levy Special Assessment On Aviation Leasehold Interests Found Lacking, TXISI-136.
Braden Fire Control Dist. —
Methodology For Assessment of Mobile Home & RV Parks, TXISI-137.
Brevard County Attorney —
County Comm. Found to Lack Requisite Authority to Initiate Independent Financial & Performance Audits of County Constitutional Officers Absent Abolition & Transfer, TXISI-138.
Broward County Attorney —
Ad Valorem Assessment — Homestead — Addition Or Reconstruction to Provide Living Quarters For Parents Or Grandparents, TXISI-139.
Charlotte County Property Appraiser —
Homestead Exemption — Removal or Addition of Owner — Authority to Reassess Outside of Constitutional Limitations, TXISI-140.
Homestead Exemption — Undivided 1/2 Interest Where the Owner of the Other 1/2 Did Not Receive the Homestead Exemption, TXISI-141.
Coleman City Attorney — Question As to the Proper Expenditure of Interest Accruing On Municipal Fuel Taxes, TXISI-142.
Columbia County Attorney —
Value Adjustment Bd. May Not Extend Deadline For Filing Petitions But Can Excuse An Untimely Filing For Good Cause, TXISI-143.
Dade County Attorney —
Ad Valorem Homestead Exemption Application Cannot Be Considered By Value Adjustment Bd. After Being Deemed Untimely By Property Appraiser, TXISI-144.
Escambia County Attorney & Dept. of Health General Counsel —
Imposition of Ad Valorem Levy For Public Health Unit — Does Not Count Toward 10 Mil Limitation, TXISI-145.
Holley Navarre Fire Protection Dist. —
Authority to Impose Impact Fees Found Lacking, TXISI-146.
Manatee County Property Appraiser —
Convention Development Tax Found Inapplicable To Boat Slip Rentals, TXISI-147.
Tourist Development Tax Found Inapplicable To Boat Slip Rentals, TXISI-148.
Miami Beach City Attorney —
Municipal Authority Regarding Special Assessments Examined, TXISI-149.
Municipal Authority to Craft Ad Valorem Tax Exemptions For Historic Buildings, TXISI-150.
Pal-Mar Water Control Dist. Attorney —
Authority to Waive Delinquent Special Assessments Found Lacking, TXISI-151.
Revenue, Dept. of (DOR), Secretary —
Confidentiality of Taxpayer Information — Valve Adjustment Bd., TXISI-152.
Santa Rosa County Property Appraiser —
Ad Valorem Tax — Real Property Improvements Titled In An Individual On Property Leased From the County Found Not Exempt, TXISI-153.
Sarasota County Property Appraiser —
Applicability of Homestead Exemption to Subsequently-Acquired Adjoining Parcels With Buildings, TXISI-154.
Satellite Beach City Attorney —
Authority to Create New & Separate Classifications During Review of Occupational License Taxes, TXISI-155.
St. Johns County Attorney —
Authority of Noncharter County to Levy Special Assessments to Underground Electric Utility Lines of Investor Owned Co., TXISI-156.
Local Government Infrastructure Surtax — General Description of Projects to Be Funded Must Be On Ballot, TXISI-157.
Use of Tourist Development Tax to Pay Debt Service On Convention Center, TXISI-158.
Vero Beach City Attorney —
Authority of a Municipality to Exempt Certain Categories of Occupations From Its Occupational License Tax, TXISI-159.
Veteran’s Affairs, Executive Director —
There Is No Statutory Limitation On the Amount of Exemption Provided, TXISI-160.
Volusia County Soil & Water Conservation Dist. —
Authority to Levy Taxes Requires Establishment of Watershed Improvement Dist., TXISI-161.
Circuit Court Holds That Value Adjustment Bd. Lacked Jurisdiction to Conduct De Novo Hearings For Taxpayers Dissatisfied With Recommendations of Magistrates — Affirmed, TXISI-162.
Circuit Court Upholds DOR Finding That the County Value Adjustment Board (VAB) Committed Consistent & Continuous Violations, TXISI-163.
Property Appraiser & Dept. of Revenue (DOR) Assail Value Adjustment Board Actions —
Circuit Court Enters Summary Judgment In Favor of Appraiser & DOR, TXISI-164.
Circuit Court Orders Arbitration With FPC Over Value of Facilities & Continued Payment of Franchise Fees —
Expiration of Franchise Agreement With Private Electric Utility —
Circuit Court Injunction Requiring Continued Payment of 6% Franchise Fees Reversed, TXISI-165.
Circuit Court Order For Arbitration of Value of Facilities In Lieu of Referral To PSC Affirmed, TXISI-166.
Circuit Court Upheld Special Assessment For Integrated Fire & Emergency Medical Services, TXISI-167.
Ad Valorem Taxation —
DOR Exclusion of Fine/EMS Districts & MSTUs From the Calculation of the County’s Maximum Milleage Rate Approved, TXISI-168.
Charter —
Tax Cap Provision Found In Conflict With 129 & 200 & Therefore Unconstitutional, TXISI-169.
Ad Valorem Taxation —
Circuit Court Reverses Appraiser’s Denial of Affordable Housing Exemption — Reversed & Remanded, TXISI-170.
Denial of Homestead Exemption — Circuit Court Constitutional Challenge — County Motion to Transfer Venue to Leon County Denied, TXISI-171.
Denial of Homestead Exemption — Circuit Court Dismisses Complaint For Failure to Make Good Faith Tax Payment, TXISI-172.
Denial of Homestead Exemption — Circuit Court Dismisses DOR From Complaint, TXISI-173.
Port Everglades Property Leased To Private For-Profit Businesses Affirmed As Taxable, TXISI-174.
Wireless Services Software Found Not Taxable — Refund Approved, TXISI-175.
Telecommunications Right-of-Way Occupancy Fee —
Circuit Court Invalidation of Reversed, TXISI-176.
Tourist Development Tax — Circuit Court Finding That This Tax Was Inapplicable to Time Share Inspection Privilege Package Sales Affirmed, TXISI-177.
Alcoholic Beverages (See REVENUE (DOR), Dept. of Sales Tax; TAXATION)
Circuit Court Validation of Tax-Increment-Financed Bonds Affirmed, TXISI-178.
Ad Valorem Taxation —
Circuit Court Awards Attorney’s Fees Against Property Appraiser Pursuant to 57.105, TXISI-179.
Role of In Regard To Tax On Juice Examined, TXISI-180.
Bond Issue For Roadway & Related Capital Improvements (See Also Bond Validation) —
Circuit Court Validation of Affirmed, TXISI-181.
Bond Referendum Requirement Explored, TXISI-182.
Circuit Court Decision Carries Presumption of Correctness, TXISI-183.
Essential Governmental Functions Discussed, TXISI-184.
Limited Scope of Supreme Court Review, TXISI-185.
Referendum Found Not Required, TXISI-186.
Community Redevelopment Act — Tax-Increment-Financed Bonds —
Bonds Which Do Not Pledge the Taxing Power of a Governmental Entity Do Not Require Approval By Referendum, TXISI-187.
Municipality That Issues Need Not Itself-Levy Ad Valorem Taxes, TXISI-188.
Requirements Governing Local Government Utilization of Examined, TXISI-189.
Two (2) Public Readings of the Ordinance Regarding Found Not Required, TXISI-190.
Franchise Fees (See Also TAXATION, Privilege Fee; UTILITIES) —
Distinguished From a Tax, TXISI-191.
Pawnbrokers — Found Not to Constitute An Illegal Tax, TXISI-192.
Split Between City & County, TXISI-193.
Impact Fees (See Also CONSTITUTION (U.S.), Commerce Clause, Impact Fee; COUNTY GOVERNMENT) —
Distinguished From a “Tax”, TXISI-194.
Requisite Nexus To Infrastructure Impacts, TXISI-195.
Road Impact Fee — City Denial of Credit Affirmed, TXISI-196.
Municipal Public Service Tax —
Constitutional Challenge to Dismissed For Failure to Properly Request a Refund, TXISI-197.
Not a Political Subdivision of the State Thus Not Immune From Taxation, TXISI-198.
Not a Political Subdivision of the State, TXISI-199.
Occupational License Tax —
Alignment With Neighboring Local Governments Absent An Ordinance Prior to 10/1/95 Discussed, TXISI-200.
Authority to Create New & Separate Classifications During Review of Occupational License Taxes, TXISI-201.
Authority to Exempt Private Security Guards & Cosmetologists, TXISI-202.
Authority to Reclassify Businesses, Professions & Occupations or to Establish a New Rate Structure, TXISI-203.
Biennial Review of Rate Structure Every Two (2) Years, TXISI-204.
Customers Lack Standing to Challenge the Constitutionality of the Tax, TXISI-205.
Exemptions Cannot Be Created Absent Specific Statutory Authority, TXISI-206.
Legislature Ratified All Existing Occupational License Tax Schemes In 1972, TXISI-207.
Upheld As Constitutional As Applied to Attorneys, TXISI-208.
Power To Tax Is Circumscribed By the Florida Constitution, TXISI-209.
Special Assessment (See Also REVENUE (DOR), Dept. of) —
Broad Home Rule Authority Authorizes Assessment of Private Property But Not Public Property Without Express Statutory Authorization, TXISI-210.
Distinguished From User Fees, TXISI-211.
Stormwater Utility Assessment —
City — Bond Validation Upheld, TXISI-212.
City Assessment Against DOT Upheld As Invalid, TXISI-213.
City Cannot Collect From DOT Without a Valid Contract, TXISI-214.
Found to Be a “User” Fee — Eight (8) Factor Test Governing, TXISI-215.
Reversed In Part — Refund Ordered, TXISI-216.
School Board Found Not Exempt From, TXISI-217.
Statutory Authority For Examined, TXISI-218.
Statutory Framework Governing Examined, TXISI-219.
Taxpayer Suit —
Challenge to Expenditures For Certain Municipal Employee Benefits Dismissed, TXISI-220.
Bond Validation — No Referendum —
Roadway & Related Capital Projects Along Beach — Circuit Court Bond Validation Affirmed, TXISI-221.
Parking Tax — Statute Authorizing Found Improperly to Be a Special Law & Unconstitutional As Such, TXISI-222.
Amendment By Referendum (See Also COUNTY GOVERNMENT, Referendum) —
Additional Homestead Exemption, TXISI-223.
Appellate Review (See Also APPELLATE REVIEW) —
Cap On Property Tax Amendment Unless Voter Approved, TXISI-224.
Counts Will Not Reach the Merits or Wisdom of a Proposal, TXISI-225.
Is Highly Deferential, TXISI-226.
Scope of Is Limited, TXISI-227.
Ballot Title & Summary —
Found Misleading, TXISI-228.
Must Be Accurate, Informative, Objective & Free From Political Rhetoric, TXISI-229.
Need Not Explain Every Ramification, TXISI-230.
Requirements For Examined, TXISI-231.
Financial Impact Statement —
Financial Ranges Need Not Be Provided If Indeterminate, TXISI-232.
Found to Be Adequate, TXISI-233.
Limitation On Local Ad Valorem Assessments, TXISI-234.
Merits of Proposal Are Not Reached, TXISI-235.
Sales Tax Exemptions & Exclusions — Mandatory Review of, TXISI-236.
Sales Tax Exemptions, TXISI-237.
Scope of Supreme Court Review Is Limited, TXISI-238.
Self-Executing —
Test For, TXISI-239.
Single Subject Requirement —
Explored, TXISI-240.
Found Satisfied, TXISI-241.
Found Violated, TXISI-242.
Inapplicable to Limits On Governmental Revenue Raising Power, TXISI-243.
Purpose of This Requirement Examined, TXISI-244.
Construction (See Also STATUTES) —
Compelling State Interest Test, TXISI-245.
Intent of the Framers Is the Polestar, TXISI-246.
Plain Meaning of Ordinary Words Is the First Consideration, TXISI-247.
Plan & Unambiguous Language —
Related Provisions Must Be Construed In Pari Materia, TXISI-248.
Rules of Statutory Construction Apply, TXISI-249.
Related Provisions Construed In Para Materia, TXISI-250.
Rules of Statutory Construction Apply, TXISI-251.
Availability of Appellate Review Alone Can Remedy Violations Despite the Cost and Delays Involved, TXISI-252.
Challenge to Denial of Must Be Brought As a De Novo Appeal, TXISI-253.
Not Every Deprivation of Rights Amounts to, TXISI-254.
Opportunity of Taxpayer to Be Heard In a Quasi-Judicial Proceeding Satisfies, TXISI-255.
Prohibition On Challenge to Valuation of Prior Homestead In Context of Portability Amendment Found Not to Offend, TXISI-256.
Special Purpose Tax Found to Fatally Lack Rational Relationship to Some Persons Taxed, TXISI-257.
Home-Rule Authority —
As Basis For Special Assessment, TXISI-258.
History Behind Discussed, TXISI-259.
Scope of Examined, TXISI-260.
Imprisonment For Debt Prohibition —
Inapplicable to Unpaid User Fees, TXISI-261.
Right to Counsel In Administrative Proceedings —
None, TXISI-262.
Right to Privacy —
Absolute Guarantee Against All Governmental Intrusion Is Not Contemplated, TXISI-263.
Alleged Violation Analyzed In Context, TXISI-264.
Alleged Violation Analyzed Under the Compelling State Interest Standard, TXISI-265.
Does Not Confer Complete Immunity From Governmental Regulation, TXISI-266.
Elements of This Cause of Action Examined, TXISI-267.
Legitimate Expectations of Privacy Discussed, TXISI-268.
Purpose Behind This Amendment Examined, TXISI-269.
Social Security Number — States Are Free to Use For Purposes of Administering Tax Policies, TXISI-270.
Social Security Number — Statutory Requirement that the Taxpayer Disclose As a Precondition to Receiving Ad Valorem Homestead Exemption, TXISI-271.
Test For Violation of Right to Examined, TXISI-272.
Separation of Powers —
Court Cannot Order a Tax Refund After Legislative Appropriation for Is Exhausted, TXISI-273.
Discussed, TXISI-274.
Statutes (See Also APPELLATE REVIEW; REVENUE, Dept. of, Constitutional Challenges; STATUTES, Constitutionality) —
Appellate Review Is De Novo, TXISI-275.
As Applied Vis Facial Challenges, TXISI-276.
Burden of Proof Is On the Challenger, TXISI-277.
Facial Challenge Administrative Remedies Need Not Be Exhausted, TXISI-278.
Found Unconstitutional On Its Face, TXISI-279.
General Vis Special Laws (See Also STATUTES)
Presumption of Constitutionality, TXISI-280.
Special Law Imposing Non-Ad Valorem Taxes Declared Invalid As Such —
218.503(5)(a) Classification Scheme Found to Be Arbitrary, TXISI-281.
218.503(5)(a) Provision For a Parking Tax According to Criteria That Only Three (3) Municipalities Could Meet, TXISI-282.
Reasonable Relationship Test Is Utilized For Analyzing Special Laws, TXISI-283.
Standards For Judicial Determination of the Constitutionality of, TXISI-284.
Standing — Officials — Examined, TXISI-285.
Taxpayer Constitutional Challenge —
Standing Found Lacking, TXISI-286.
42 U.S.C. 1983 —
Sole Means For Vindicating Violation of Federal Constitution, TXISI-287.
State Provisions of Adequate Post Deprivation Remedy Vitiates Claim Under, TXISI-288.
Commerce Clause —
Ad Valorem Homestead Exemption — Availability To Full Time Fla. Residents Only Does Not Violate, TXISI-289.
Analysis Under the Import-Export Clause Found to Be Distinct, TXISI-290.
Corporate Income Tax — Affiliated Group — Consolidated Returns, TXISI-291.
Corporate Income Tax — Dividend Income From Foreign Subsidiary, TXISI-292.
Corporate Income Tax — Limitation On Net Operating Loss Carryovers — Foreign Corporate Dividends, TXISI-293.
Corporate Income Tax — Subtraction of Foreign Dividends From Corporate Income Does Not Violate, TXISI-294.
Four (4) Part Test For Validity of Enactments, TXISI-295.
Impact Fees — Distinction Between Taxes & Fees Examined, TXISI-296.
Impact Fees — Dual Rational Nexus Test For Validity of, TXISI-297.
Impact Fees — Generally — Examined, TXISI-298.
Impact Fees — Registration of Boats Previously Titled Out-of-State — Nominal — Upheld, TXISI-299.
Improper Discrimination Against Foreign Commerce Discussed, TXISI-300.
Improper Discriminatory Impacts Discussed, TXISI-301.
Limitation On Use of Net Operating Losses From Affiliated Corporations For Fla. Corporate Income Tax Found Not to Offend, TXISI-302.
Sales Tax —
Cruise-to-Nowhere Gambling Concessions, TXISI-303.
Seminole Tribe of Florida —
Florida Fuel Tax Scheme Found Unconstitutional For Failure to Exempt “Use” On the “Reservation”, TXISI-304.
Found Exempt From Certain Fla. Fuel Taxes, TXISI-305.
Standards Governing Challenges Under Examined, TXISI-306.
State Statute Must Be Facially Discriminatory In Order to Be Invalidated, TXISI-307.
Two (2) Part Standard Governing Review of Claims Under, TXISI-308.
Unavailability of Homestead Ad Valorem Exemption to Nonresidents Does Not Violate, TXISI-309.
Ad Valorem Homestead Exemption Procedures Do Not Violate, TXISI-310.
Adequate Notice Depends On the Particular Circumstances of Each Case, TXISI-311.
Mathematical Precision Is Not Required, TXISI-312.
Notice Must Be Reasonably Calculated Under All Circumstances to Apprise Interested Parties of the Pendency of An Action, TXISI-313.
Notice Requirements May Be Prescribed By the Legislature, TXISI-314.
Notice and An Opportunity to Be Heard Are Fundamental Requirements, TXISI-315.
Quasi-Judicial Proceeding, TXISI-316.
Rational Relationship Test Is Virtually Identical to That Utilized In Equal Protection Challenges, TXISI-317.
Reasonable Notice & An Opportunity to Be Heard, TXISI-318.
Requirements For Vary With the Nature of the Proceeding, TXISI-319.
Substantive —
Mathematical Precision Is Not Required, TXISI-320.
Rational Relationship Test That Applies Is Virtually Identical to That Governing Equal Protection Claims, TXISI-321.
Tax Must Be So Arbitrary So As to Be Confiscatory In Order to Constitute a Taking, TXISI-322.
Two (2) Part Test, TXISI-323.
Tax Must Be Confiscatory to Offend, TXISI-324.
Two (2) Part Test For, TXISI-325.
Equal Protection Clause —
Absence of a Fundamental Right — Rational Relationship Test, TXISI-326.
Ad Valorem — Homestead — Cap On Reassessment Found Not to Violate, TXISI-327.
Ad Valorem — Homestead Exemption — Availability Only to Permanent Residents, TXISI-328.
Ad Valorem — Homestead Exemption — Availability to Full Time Fla. Residents Only Does Not Violate, TXISI-329.
Ad Valorem — Homestead Exemption — Denial For Failure To Furnish Social Security Number, TXISI-330.
Ad Valorem — Homestead Exemption — Save Our Homes Amendment Found Not to Violate, TXISI-331.
Applicable to State Taxation, TXISI-332.
Does Not Deprive Legislature of the Power of Reclassification, TXISI-333.
Found Not Violated, TXISI-334.
Found to Be Inapplicable, TXISI-335.
Land Leased Vis Owned Beneath Mobile Homes, TXISI-336.
Legislative Failure to Appropriate Enough Funds to Cover All Those Eligible For a Particular Sales Tax Refund Does Not Violate, TXISI-337.
Rational Relationship Standard Applies In Regard to Questions of State Taxation, TXISI-338.
Rational Relationship Standard For Nonfundamental Rights or Nonsuspect Classifications, TXISI-339.
Rational Relationship Standard Is Utilized Absent a Protected Class and Is Especially Deferential, TXISI-340.
Rational Relationship Standard Relaxed, TXISI-341.
Standards Governing Review of, TXISI-342.
Taxpayer Bears the Burden to Negate Every Conceivable Basis Which Might Support the Classification Absent a Protected Class, TXISI-343.
First Amendment — Free Exercise of Religion —
Does Not Prohibit State From Using Social Security Number to Administer Tax Policies, TXISI-344.
Substantial Burden On the Exercise of Religion Defined & Discussed, TXISI-345.
First Amendment — Free Press —
548.06 5% Tax On Boxing Promoters —
Boxing Match Does Not Constitute “Speech”, TXISI-346.
Box Tax On Citrus & Associated Advertising Campaign Found to Violate, TXISI-347.
Content-Based Taxation Required For Violation, TXISI-348.
Full Faith & Credit Clause, TXISI-349.
Import-Export Clause (Art. I, Sec. 8, Cl. 3) —
Analysis Under Found to Be Distinct From Commerce Clause, TXISI-350.
Three (3) Part Michelin Test Examined, TXISI-351.
Privileges & Immunities Clause —
Ad Valorem —
Cap On Reassessment Found Not to Violate, TXISI-352.
Homestead Exemption — Availability to Full Time Fla. Residents Only Does Not Violate, TXISI-353.
Homestead Exemption — Save Our Homes Amendment Found Not to Violate, TXISI-354.
Supremacy Clause —
Absent Express Federal Preemption, States Have Broad Discretion to Configure Their Own Tax System, TXISI-355.
Ad Valorem Taxation —
Calculation of the Maximum Millage Rate —
Fire Rescue & Emergency Medical Unit Districts Are to Be Excluded, TXISI-356.
Calculation of the Rolled-Back Rate Examined, TXISI-357.
Constitutional Right of Local Government to Impose Ad Valorem Taxes —
Statutes Authorize & Regulate Ad Valorem Taxation, TXISI-358.
Maximum Milleage Rate — Calculation of, TXISI-359.
No Referendum Can Be Required For the Levy of, TXISI-360.
Authority to Tax — No Inherent Authority — Must Be Derived Through Statutory Enactment, TXISI-361.
Bond Issue For Beach Renourishment —
Status of Appurtenant DEP Permitting Is Irrelevant, TXISI-362.
Bond Issue For Reclaimed Water Service For Some Areas —
Circuit Court Denial of Validation Reversed, TXISI-363.
Bond Issue Secured By Ad Valorem Taxes —
Referendum Found to Be Required, TXISI-364.
Tax Increment Financing Exhaustively Explored, TXISI-365.
Bond Issue Secured By Tax Increment Financing —
Benefit to a Private Entity Is Not Dispositive, TXISI-366.
Courts Do Not Review Whether Project Financed Is Wise or Prudent, TXISI-367.
Legislative Declarations Regarding Public Purpose Are Presumed to Be Valid, TXISI-368.
Legislative Declarations Regarding Public Purpose Subject to Great Deference — Clearly Erroneous Standard, TXISI-369.
Nonrecourse Bonds — Public Purpose Is Required, TXISI-370.
Paramount Public Purpose — Three (3) Part Test For, TXISI-371.
Professional Sports Franchises Provide Jobs, Enhance Economic Development & Well-Being For Citizens, TXISI-372.
Public Purpose Goes Far Beyond Mere Economics, TXISI-373.
Publicly-Owed Baseball Stadium Found to Serve a Paramount Public, TXISI-374.
Recourse Bonds — Paramount Public Purpose Is Required, TXISI-375.
Revitalization of the Urban Core of Miami-Dade County, TXISI-376.
Voter Referendum Found Not Required, TXISI-377.
Bond Issue Secured By Tourist Development Tax —
Capital Improvements Related to Agreement With Professional Baseball Team to Relocate Spring Training to Sarasota — Issue Validated, TXISI-378.
Bond Issue Secured By Utility Service Availability Fees —
Home Rule Powers of Counties Examined, TXISI-379.
Collateral Issues Not Reached, TXISI-380.
Limited Scope of Supreme Court Review, TXISI-381.
Referendum Found Not Required, TXISI-382.
Standard of Supreme Court Review — Three (3) Part Test, TXISI-383.
Charter Counties —
Akin to Municipalities & Have the Same Powers & Authority Unless Expressly Excluded, TXISI-384.
Powers of Examined, TXISI-385.
Community Development District (196.199) —
Status As a “Political Subdivision” —
Ad Valorem Taxation of Public Golf Course and Other Recreational Facilities, TXISI-386.
Statutory Purpose of Examined, TXISI-387.
County Comm. Found to Lack Requisite Authority to Initiate Independent Financial & Performance Audits of County Constitutional Officers Absent Abolition & Transfer, TXISI-388.
County Health Dept. Is An Agency of County Government, TXISI-389.
Franchise Fees — Cable Television Provider —
Split Between County & City, TXISI-390.
Home Rule Power —
Funds Raised By Taxation For One Purpose Cannot Be Diverted to Another Use, TXISI-391.
No Inherent Power to Tax — Tax Must Be Constitutionally or Statutorily Authorized, TXISI-392.
Tax Cap Charter Provision Found In Conflict With 129 & 200 & Therefore Unconstitutional, TXISI-393.
Impact Fee (See Also CITY GOVERNMENT; CONSTITUTION (U.S.), Commerce Clause) —
Defined & Discussed, TXISI-394.
Dual Rational Nexus Test For Validity of Examined, TXISI-395.
Required Hookup to Central Sewer System & Abandonment of Private Septic Tanks —
Difficulty In Distinguishing Between Cost of Facilities Needed For Present Use Vs. Future Use Noted, TXISI-396.
Improvement Districts —
Independent Special Districts Discussed, TXISI-397.
Local Government Infrastructure Surtax —
Changes In Rate of Taxation, TXISI-398.
General Description of Projects to Be Funded Must Be On the Ballot, TXISI-399.
Local Government Public Health Assessment —
Found Not to Count Toward 10 Mil Cap of 200.071, TXISI-400.
Municipal Service Taxing Unit to Fund Sheriff Upheld As Valid, TXISI-401.
Referendum (See Also CONSTITUTION (Fla.), Amendment By Referendum) —
Appellate Review Is De Novo, TXISI-402.
Ballot Title & Summary Found to Provide Fair Notice, TXISI-403.
Sewer Utility —
Mandatory Connection, TXISI-404.
Special Law — Not Found, TXISI-405.
Sunshine Law (See Also SUNSHINE LAW)
Sunshine Law Violations Found to Be Cured, TXISI-406.
Tax Collector —
Is Not a State “Agency” Subject to 120 or 287 When Contracting For Private Sale of Vehicle Registration or Tags, TXISI-407.
Must Follow Statutory Procedures, TXISI-408.
Taxation (See Also TAXATION) —
Tax Distinguished From User or Impact Fee, TXISI-409.
Telecommunications Tax (See Also TAXATION) —
County Challenge to Treatment of PSC Ordered Rate Reduction Due to Excess Earnings, TXISI-410.
Toll Bridge —
Circuit Court Dismissal of Citizen Suit Challenging Maintenance of Toll Bridge Reversed, TXISI-411.
Circuit Court Jurisdiction Over the Legality of Tolls Examined, TXISI-412.
Found to Be a Monopoly With No Significant Competitors, TXISI-413.
Toll Found Not to Be a Tax, TXISI-414.
Tourist Development Tax (See Also TAXATION) —
Circuit Court Ruling That the Tax Was Not Applicable to Fee Charged By Online Travel Companies Affirmed, TXISI-415.
Exhaustively Explored, TXISI-416.
Museum Open Only By Appointment Found “Open to the Public”, TXISI-417.
Online Travel Companies Do Not Grant Possessory or Use Rights In Hotel Properties Owned By Third Parties, TXISI-418.
Online Travel Companies Merely Transfer a Reservation Request From the Tourist to the Hotel, TXISI-419.
Order On Motion For Rehearing En Banc or Certification: Alachua County et al. v. Expedia Inc. et al., TXISI-420.
Reimposition Found to Require a Referendum, TXISI-421.
To Be Read In Para Materia With the Transient Rental Tax, TXISI-422.
User Fees (See Also TAXATION) —
Are Authorized, TXISI-423.
Distinguished From Taxes, TXISI-424.
Ad Valorem Taxation —
192.042 Exemption For Improvements Not “Substantially Complete By Jan. 1” Declared Unconstitutional, TXISI-425.
Assessment — Challenge to Dismissed As Untimely, TXISI-426.
Assessment of Apartment Complex, TXISI-427.
Assessment of Condominium — Circuit Court Upholds Appraiser Determination That It Was Substantially Complete, TXISI-428.
Assessment of Condominium, TXISI-429.
Assessment of Structure Challenged As Not Substantially Complete — Challenge Dismissed For Failure to Pay Subsequent Year’s Taxes, TXISI-430.
Assessment of Warehouse, TXISI-431.
Challenge to Classification & Assessment — Circuit Court Dismisses For Failure to Pay Taxes, TXISI-432.
Homestead — Adult Son/Caretaker of Disabled Parent —
Circuit Court Affirmance of Reassessment Upon Inheritance Affirmed, TXISI-433.
Homestead — Circuit Court Reversed Denial Based On Residence of Minor Children Where Parents Were Not Residents — Affirmed, TXISI-434.
Homestead — Denial of Exemption — Imposition of Tax Lien — Circuit Court Dismisses Challenge For Failure to Pay Taxes, TXISI-435.
Homestead — Failure to Timely Apply — Property Inherited From a Trust, TXISI-436.
Homestead — Reassessment After Passing of Disabled Father Cared For By Live-In Son — Reassessment Upheld, TXISI-437.
Motion For Protective Order Regarding Tax & Accounting Records Denied, TXISI-438.
Request For Production of Tax Returns — Failure to Produce — Attorney’s Fees & Costs Awarded, TXISI-439.
Tax Deed — Circuit Court Cancellation of Sales Due to Defective Notice —
Affirmed As to Cancellation — Reversed As to Requirement For Payment of Interest On Entire Amount Paid to Acquire the Deed, TXISI-440.
Tax Deed — Code Enforcement Liens — Circuit Court Grant of Relief Reversed, TXISI-441.
Tax Deed — Pool At Condo —
Circuit Court Orders Fence Removed But Fails to Set Aside Deed — Affirmed & Reversed In Part, TXISI-442.
Tax Deed Sale — Stay Sought By Owner of Subtracts — Denied, TXISI-443.
Franchise Fees — Cable Television Provider —
Split Between City & County — County Ordinance — Grandfather Provision, TXISI-444.
Indigent Care Surtax —
Circuit Court Invalidation of As An Unconstitutional Special Tax Affirmed, TXISI-445.
Special Assessment —
County Sold Lien Certificates to Private Parties Who Obtained Default Judgment of Foreclosure — Affirmed, TXISI-446.
Purpose of Examined, TXISI-447.
Requirements For —
Actual Controversy, TXISI-448.
Cannot Be Utilized To Announce a Rule Outside of Proper Rulemaking Procedures, TXISI-449.
Cannot Be Utilized to Determine Matters Pending In Civil Court Proceeding, TXISI-450.
Intended to Allow a Petitioner to Select a Proper Course of Action In Advance, TXISI-451.
Must Apply To Petitioner’s Particular Set of Circumstances, TXISI-452.
Question Cannot Be Speculative, TXISI-453.
Specific Facts & Circumstances Must Be Set Forth, TXISI-454.
Revenue —
Ad Valorem —
Requirement That Value Adjustment Board Afford a Hearing — Denied, TXISI-455.
Communications Services Tax —
Applicability To Purchase of Unbundled Network Elements — Petition Denied, TXISI-456.
Distribution of Funds For a New Professional Sports Franchise Discussed, TXISI-457.
Question As to Whether a Taxpayer May Decline to Provide a Social Security Number — Petition Denied, TXISI-458.
Sales Tax —
Country Club (Nonprofit) Collection of Capital Contribution From Members, TXISI-459.
Detective & Burglar Services, TXISI-460.
Lease — Space For Antenna On Broadcast Tower For Mobile Phone, Television & Radio Transmissions, TXISI-461.
Newspaper — Charge For Delivery By Independent Carriers, TXISI-462.
Transient Rental Taxes Rewards Points Program, TXISI-463.
Yacht Club — Private — Not-For-Profit — Capital Contributions, TXISI-464.
Ad Valorem Taxation —
Homestead — Portability Amendment — Challenge to Valuation of Prior Homestead —
Circuit Court Enters Summary Judgment In Favor of Property Appraiser, TXISI-465.
Homestead — Save Our Homes — Calculation of Portability Amendment — Previous Year’s Assessment Cannot Be Challenged, TXISI-466.
Ad Valorem Taxation —
Exemption Denied — Property Encumbered By Government-Backed Bond Issue, TXISI-467.
Special Assessment —
Leaseholds — Mosquito & Police — Circuit Court Upholds, TXISI-468.
Circuit Court Affirms Denial of Agricultural Classification of Timber Land On Basis of Abandonment — Affirmed, TXISI-469.
Circuit Court Ruling In Favor of the Taxpayer In a Challenge to the Assessment of a Golf Course Affirmed & Reversed In Part, TXISI-470.
Ad Valorem Tax on GRU (Gainesville Regional Utility) Telecommunications Property —
166.047 & 196.012(6) Declared Unconstitutional, TXISI-471.
Appellate Order Granting Stay: Gainesville v. Crapo, et al., TXISI-472.
Stormwater Utility Charges —
Circuit Court Dismissal of Complaint Seeking Collection From State Dept. of Transportation (DOT) Reversed In Part, TXISI-473.
Public Medical Assistance Trust Fund —
Indigent Care Assessment —
Circuit Court Declares 395.7015 Unconstitutional, TXISI-474.
Ad Valorem Taxation —
Tangible Personal Property — Retail Store & Distribution Center (Wal-Mart), TXISI-475.
Sun ‘N Lake of Sebring Improvement Dist. — Special Assessment —
Challenge By Holder of Tax Certificates Dismissed For Lack of Standing, TXISI-476.
325.214(2) Charge Assailed —
Supreme Court Affirms District Court of Appeal Reversal of Circuit Court Class Certification Order —
Failure To File Refund Request Found Fatal To Claim, TXISI-477.
Automobile Emissions Inspection Fee —
Class Action Challenge to Collection of An Amount Greater Than the Actual Cost of the Program, TXISI-478.
Parking Permits For Disabled Motorists —
320.0848 Surcharge Found To Constitute a “Tax” —
Motion to Find Dept. In Contempt & For Sanctions Denied Due to Pending Motion For Rehearing, TXISI-479.
Registration of Motor Vehicle —
Impact Fee On Vehicles Purchased In Air Pollution Nonattainment Areas —
Circuit Court Class Certification Reversed, TXISI-480.
Ad Valorem Taxation —
Aviation Property Leased to Rental Car Company, TXISI-481.
Circuit Court Methodology For Refunding Reduced Historical Assessments Negotiated In a Settlement Agreement Reversed, TXISI-482.
Forty (40) CVS Drug Stores — Challenge to Assessments Dismissed, TXISI-483.
Order On Motion For Clarification: Turner v. Tokai Financial Services, Inc., TXISI-484.
Property Appraiser Motion For Protective Order to Prevent Disposition In a Tax Dispute Granted, TXISI-485.
School Board Suit Seeking Refund Under 200.41(e)(1) & (2) Rejected, TXISI-486.
Tax Certificate —
Suit to Void Certificate Due to Contamination Dismissed Due to Improper Filing In County Court, TXISI-487.
Tax Collector —
Contract — Bid — Protest — Sale of Vehicle Registration & Tags — 120 & 287 Are Inapplicable — Circuit Court Ruling Reversed, TXISI-488.
Motor Fuel Tax —
School Board — DOR Denial of Request For Refund As Time-Barred Reversed, TXISI-489.
Ad Valorem Taxation —
Circuit Court Finding That Lease of Municipal Airport Property Was Exempt Affirmed, TXISI-490.
Workers’ Compensation Carrier Assessment For Trust Funds —
Deductions For Ceded Premiums, Fees & Commissions, TXISI-491.
Questions Regarding Import of Chapter 00-150 Amendments Discussed, TXISI-492.
Ad Valorem Taxation —
Circuit Court Dismissal of Challenge to Assessment of Vacant Residential Properties As Untimely, TXISI-493.
Circuit Court Dismissal of Challenge to Denial of Agricultural Tax Exemption Reversed, TXISI-494.
Ad Valorem —
Circuit Court Denial of Motion to Amend Complaint Affirmed, TXISI-495.
Circuit Court — Emergency Motion to Stay & For An Injunction Against Sale or Issuance of a Tax Deed Denied, TXISI-496.
Ad Valorem Taxation —
Denial of Agricultural Classification — Failure to Pay Disputed Taxes On Time Due to Failure to Affix Postage On Envelope — Challenge Dismissed, TXISI-497.
Circuit Court Reverses Grant of Challenge to Ad Valorem Assessment Despite the Failure to Pay the Disputed Assessment, TXISI-498.
Circuit Court Nonfinal Order Denying Class Certification In a Challenge to a Fire Rescue Service Special Assessment Affirmed, TXISI-499.
Circuit Court Denied Complaint Seeking to Invalidate Referendum Approving An Ad Valorem Tax Exemption For Economic Development, TXISI-500.
Franchise Fees — Cable Television Provider —
Split Between City & County — County Ordinance — Grandfather Provision, TXISI-501.
Parking Tax —
218.503(5)(a) Declared Unconstitutional As a Special Law Imposing Non-Ad Valorem Taxes, TXISI-502.
Ad Valorem Taxation —
Circuit Court Reinstatement of Homestead Exemption Affirmed & Reversed In Part, TXISI-503.
Circuit Court Affirms Denial of Homestead Exemption —
Multiple Residences In the County, TXISI-504.
Special Assessment —
Integrated Fire Rescue Program, TXISI-505.
Circuit Court Upheld Special Assessment On Public Property —
Certiorari Granted/Conflict Certified/Question Certified, TXISI-506.
Non-Ad Valorem Special Assessment Levied Against Property Owned By West Villages Improvement Dist. —
Supreme Court Affirms Invalidation of the Assessment, TXISI-507.
Circuit Court Grant of Partial Summary Judgment In Favor of County Affirmed —
Challenge to Validity of Property Assessments & Impact Fees Found Barred By Statute of Limitations, TXISI-508.
Bond Validation — Beach Renourishment–
Supreme Court Affirms Circuit Court Validation of the Bonds, TXISI-509.
Ad Valorem Taxation —
Circuit Court Held That the 10% Cap On Reassessment Applied to a Nonhomestead Property Which Switched From Homestead Without a Transfer In Ownership —
Reversed & Remanded, TXISI-510.
Circuit Court Invalidation of Tax Deed Due to Inadequate Notice Affirmed, TXISI-511.
Exemption —
Airport Authority Property — Hotel, TXISI-512.
Tourist Development Tax —
County Suit Against Internet Travel Company Payment Based On Discounted Rather Than Actual Room Rates —
Circuit Court Dismissal of Suit Reversed, TXISI-513.
Ad Valorem Taxation —
Circuit Court Challenge to Various Decisions of the Value Adjustment Board Dismissed, TXISI-514.
Circuit Court Holds That Telecommunications Computer Software Is Not Subject to, TXISI-515.
Circuit Court Quashes the Denial of the Property Appraiser’s Motion to Dismiss —
Challenge to Denial of 2008 Homestead Exemption But No Subsequent Challenge to 2009 & 2010 Denials, TXISI-516.
Circuit Court Upholds Partial Denial of Homestead Exemption For Land & Portion of Building Rented to Tenants, TXISI-517.
Circuit Court Upholds the Decisions of the Value Adjustment Board —
Request For De Novo Review of Magistrate Decisions Denied, TXISI-518.
Homestead — Challenge to Availability Only to Permanent Residents, TXISI-519.
Homestead — Circuit Court Dismisses Complaint Against the Value Adjustment Board, TXISI-520.
Tax Certificate — Sale — Developer Failure to Remit Taxes Collected, TXISI-521.
Airport Transportation Permit Fees —
Circuit Court Upholds As a Valid User Fee, TXISI-522.
Telecommunications Right-of-Way Occupancy Fee —
Circuit Court Invalidation of Reversed, TXISI-523.
Circuit Court Denies Challenge to the Validity of the City’s Occupational License Tax, TXISI-524.
Circuit Court Invalidation of Tax-Increment-Financed Bonds Affirmed & Reversed In Part, TXISI-525.
Ad Valorem Taxation —
Exemption —
Homestead — Receipt of Residency-Based Property Tax Credit In Another State, TXISI-526.
Order On Rehearing: Pasco County v. Vallier, TXISI-527.
Homestead Exemption — Circuit Court Dismissal of Suit Challenging Denial As Untimely Reversed, TXISI-528.
Homestead Exemption — Tax Credit of a Foreign State Found Immaterial, TXISI-529.
Ad Valorem Taxation —
Denial of Homestead Exemption For Failure To Furnish Social Security Number Affirmed, TXISI-530.
Homestead — Base Year — Appraiser Cannot Correct Erroneous Understatement of Sq. Footage —
Circuit Court Summary Judgment In Favor of Taxpayer Affirmed, TXISI-531.
Bond Validation — No Referendum —
Incorporation of Existing Water & Sewer Facilities Into a Reclaimed Water Service Component — Circuit Court Denial of Bond Validation Reversed, TXISI-532.
Attorney’s Fees & Costs (See Also Class Action; REVENUE, Dept. of (DOR)) —
57.105 —
Applicability Suggested, TXISI-533.
Applicable Standard of Proof, TXISI-534.
Awarded to Property Appraiser For Frivolous Taxpayer Challenge, TXISI-535.
Circuit Court Award of Affirmed, TXISI-536.
Circuit Court Award of Reversed, TXISI-537.
Denied, TXISI-538.
Equities of the Circumstances Should Not Be Taken Into Consideration, TXISI-539.
Granted, TXISI-540.
Patterned After Analagous Federal Provision, TXISI-541.
Appellate Review Does Not Divest Circuit Court Jurisdiction Over, TXISI-542.
Circuit Court Has Inherent Power to Award In the Event of Fraud —
Filing of Motion For After Entry of a Final Judgment Is Timely, TXISI-543.
Motion to Tax — Untimely — Cannot Be Awarded, TXISI-544.
Equal Access To Justice Act (57.111) —
DOR Notice of Reconsideration Was Not a Final Judgment or Order, TXISI-545.
Establishment & Effect of the Prima Facie Case, TXISI-546.
Purpose of Examined, TXISI-547.
Special Circumstances Found to Make An Award Unjust, TXISI-548.
Substantially Justified Agency Action Is Measured As of Time Action Is Initiated, TXISI-549.
Failure to Provide Evidence to Support the Requested Hourly Rate, TXISI-550.
Failure to Serve Notice On Dept. of Insurance (Risk Management) —
DOR Motion to Strike Granted, TXISI-551.
Sanction For Failure to Appear At Deposition — Award to DOR, TXISI-552.
Burden of Proof (See Also Evidence, Penal Nature of Revocation Proceeding) —
On Party Asserting the Affirmative of An Issue, TXISI-553.
Class Action —
Ad Valorem Taxpayers, TXISI-554.
Adequacy of Representation Discussed, TXISI-555.
Attorney’s Fees & Costs (See Also Attorney’s Fees & Costs) —
Circuit Court Review of Reasonableness of, TXISI-556.
Clear Sailing Agreements Discussed — They Do Not Invalidate a Settlement Per Se, TXISI-557.
Common Fund Doctrine, TXISI-558.
Improper Package Deal Regarding Rejected, TXISI-559.
Lodestar Methodology Discussed, TXISI-560.
Persons Opting Out Are Not Responsible For, TXISI-561.
Twelve (12) Part Test Governing Circuit Court Review of Reasonableness, TXISI-562.
Circuit Court Dismissal Reversed, TXISI-563.
Circuit Court Must Conduct a Rigorous Analysis to Determine Whether the Class Certification Rule Has Been Satisfied, TXISI-564.
Circuit Court Review of Settlement Agreements, TXISI-565.
Class Certification — Affirmed, TXISI-566.
Class Certification — Denied — Affirmed, TXISI-567.
Class Certification — Examined, TXISI-568.
Class Certification — Granted In Part, TXISI-569.
Class Certification — Granted, TXISI-570.
Class Certification — Is Not a Determination On the Merits & Can Be Modified As Required, TXISI-571.
Class Certification — Judicial Presumption In Favor of, TXISI-572.
Class Certification — Requirement For Examined, TXISI-573.
Class Certification — Reversed, TXISI-574.
Class Decertified, TXISI-575.
Complainant Affirmed As In Conflict With Interest of Other Class Members, TXISI-576.
Dismissed, TXISI-577.
Existence of Some Factual Difference Between Members Does Not Preclude, TXISI-578.
Fact That Plaintiffs May Be Entitled To Different Amounts of Damages Is Immaterial, TXISI-579.
Factual Allegations of the Complaint Must Be Accepted As True, TXISI-580.
Federal Caselaw Is Analogous, TXISI-581.
Necessity of Refund Request Absent Constitutional Claim, TXISI-582.
Notice Requirements Discussed, TXISI-583.
Notice to Class Members Discussed, TXISI-584.
Numerosity Found Lacking, TXISI-585.
Numerosity Requirement Examined, TXISI-586.
Persons Opting Out Dilute a Settlement Fund, TXISI-587.
Proper Vehicle For Constitutional Challenges, TXISI-588.
Settlements Are a Well-Favored Method of Resolving — Approved, TXISI-589.
Test For Propriety of, TXISI-590.
Whether Plaintiff Has Stated a Cause of Action or Will Ultimately Prevail Is Not Dispositive, TXISI-591.
Constitutional Challenge (See APPELLATE REVIEW, Statutes; CONSTITUTION (Fla.) (U.S.); REVENUE, Dept. of (DOR), Ad Valorem Assessment, Constitutional Challenge)
Constitutional Issues (See Also CONSTITUTION (Fla.) (U.S.)) —
Agencies Cannot Adjudicate, TXISI-592.
Continuance — Denial of Found Proper, TXISI-593.
Hearing Officer —
Denial of DOR Motion For a Protective Order Reversed, TXISI-594.
Lack Judicial Powers, TXISI-595.
Jurisdiction —
Cannot Reach Constitutional Questions, TXISI-596.
DOAH Is Not a Court, TXISI-597.
Equitable Issues — Limited to Fact Findings, TXISI-598.
Relinquished After Issuance of the Recommended Order, TXISI-599.
Recommended Order —
Conclusions of Law — Agency Rejects, TXISI-600.
Conclusions of Law — Agency Restricted In Rejecting, TXISI-601.
Conclusions of Law — Appellate Review (See APPELLATE REVIEW)
Conclusions of Law — DOAH Conclusions Rejected, TXISI-602.
Conclusions of Law — DOAH Labeling As Fact Findings Is Immaterial, TXISI-603.
Conclusions of Law — DOR Rejects, TXISI-604.
Exceptions — Fact Findings — Must Cite With Particularity to Specific Portions of the Transcript, TXISI-605.
Exceptions — Motion To Strike Denied, TXISI-606.
Exceptions — Must Contain Citations to Specific Findings of Fact or Conclusions of Law, TXISI-607.
Exceptions — Time Limit For Filing, TXISI-608.
Exceptions — Untimely — Considered Nonetheless, TXISI-609.
Exceptions — Untimely — Need Not Be Considered, TXISI-610.
Fact Findings — Agency Cannot Make Additional Findings, TXISI-611.
Fact Findings — Agency Rejects, TXISI-612.
Fact Findings — Appellate Review (See APPELLATE REVIEW)
Fact Findings — Cannot Be Rejected If Supported By “Some” Competent Substantial Evidence, TXISI-613.
Discovery (See Also APPELLATE REVIEW, Protective Order) —
Accountant-Client Privilege, TXISI-614.
Circuit Court Awards Attorney’s Fees & Costs For Failure to Produce Tax Returns, TXISI-615.
Circuit Court Denies Taxpayer Motion to Compel Discovery, TXISI-616.
Circuit Court Grants Dept. of Revenue (DOR) A Protective Order, TXISI-617.
Circuit Court Grants Taxpayer Motion to Compel Discovery, TXISI-618.
Confidential Information —
Dept. of Revenue (DOR) — Other Taxpayer Records, TXISI-619.
Property Appraiser, TXISI-620.
DOAH Denial of Protective Order Quashed, TXISI-621.
Deposition —
Motion to Compel More Explicit Statement of Grounds For Property Appraisers’ Action Denied, TXISI-622.
Property Appraiser Can Subpoena Taxpayer Records, TXISI-623.
Protective Order —
Accountant/Client Privilege, TXISI-624.
DOAH Denial of Reversed, TXISI-625.
Federal Tax Returns & Financial Records — Denied, TXISI-626.
Granted In Part, TXISI-627.
Legislative Privilege, TXISI-628.
Property Appraiser — Apex Officials — Subpoena For Deposition — Protective Order Granted, TXISI-629.
Trade Secrets, TXISI-630.
Tax Returns Are Relevant & Discoverable, TXISI-631.
Due Process (See CONSTITUTION (Fla.) (U.S.))
Equitable Estoppel (See Also Estoppel, Res Judicata) —
Applies Only In Rare Instances Under Exceptional Circumstances, TXISI-632.
Cannot Operate to Vitiate State Challenge to a Tax As Untimely, TXISI-633.
Inapplicable, TXISI-634.
Inapplicable to Statute of Nonclaim, TXISI-635.
Mistaken Statement of Law Alone Is Insufficient For, TXISI-636.
Rarely Applies Against State, TXISI-637.
Three (3) Part Test For, TXISI-638.
Estoppel (See Also Equitable Estoppel, Res Judicata) —
Cannot Breathe Life Into a Contract That Violates a Statutory Provision, TXISI-639.
Inapplicable, TXISI-640.
Post Judgment Interest, TXISI-641.
Prevailing Party Defined & Discussed, TXISI-642.
Evidence (See Also Burden of Proof, Penal Nature of Revocation Proceeding) —
Admissibility —
Attorney of Record Cannot Also Be a Witness, TXISI-643.
Failure to Submit Requested Income & Expense Records For Rental Real Estate, TXISI-644.
Authentification of Documents Discussed, TXISI-645.
Clear & Convincing Evidence —
Defined & Discussed, TXISI-646.
Competent Substantial Evidence —
Defined, TXISI-647.
DOAH Credibility Assessments Discussed, TXISI-648.
Expert Testimony —
DOAH Credibility Assessments, TXISI-649.
DOR Tax Conferees In Lieu of Auditors Who Worked the Case, TXISI-650.
Inapposite to Questions of Legal Interpretation, TXISI-651.
Hearsay —
Admissions Against Interest, TXISI-652.
Alone Is Not Probative, TXISI-653.
Parol Evidence Rule Prohibits Extrinsic Evidence Absent Material Ambiguity, TXISI-654.
Final Order (See Also APPELLATE REVIEW, Nonfinal Order) —
Vacation & Reentry of, TXISI-655.
Formal Hearing (120.57(1)) —
Continuance — Denial of Found Proper, TXISI-656.
Notice of Right To —
Mail Properly Addressed, Stamped and Mailed, Presumed Received, TXISI-657.
Time Limit For Requesting Is Not Jurisdictional —
Equitable Tolling — Found Inapplicable, TXISI-658.
Excusable Neglect — Found Applicable, TXISI-659.
Excusable Neglect — Found Inapplicable, TXISI-660.
Excusable Neglect — Found No Longer Applicable to Administrative Actions, TXISI-661.
Intervenors (See APPELLATE REVIEW, Standing; RULES & RULEMAKING, Standing)
Limine —
Motion In To Limit Issues, TXISI-662.
Moot Case —
Motion For Rehearing By DOAH After Issuance of the Recommended Order, TXISI-663.
Motion to Dismiss —
All Well-Pleaded Allegations Are Assumed to Be True, TXISI-664.
Appellate Review of Is De Novo, TXISI-665.
Question of Law, TXISI-666.
Motion to Strike —
Expert Testimony Regarding Question of Legal Interpretation — Granted, TXISI-667.
Penal Nature of Revocation Proceeding —
Burden of Proof (See Also Burden of Proof, Evidence) —
Clear & Convincing Evidence, TXISI-668.
Reconsideration —
DOR Accords, TXISI-669.
Res Judicata (See Also Equitable Estoppel, Estoppel) —
Found Applicable, TXISI-670.
Found Inapplicable, TXISI-671.
Four (4) Part Test For, TXISI-672.
Law of the Case (See Also APPELLATE REVIEW)
Law of the Case Doctrine Examined & Found to Be Applicable, TXISI-673.
Stare Decisis —
Deviation From Past Precedent Discussed, TXISI-674.
Discussed & Found to Be Inapplicable, TXISI-675.
Does Not Preclude Correcting An Erroneous Prior Ruling, TXISI-676.
Inapplicable If Contrary to Spirit & Purpose of 120, TXISI-677.
Parameters of Discussed, TXISI-678.
Presumption In Favor of Is Strong, TXISI-679.
Statute of Limitations (See Also REVENUE, Dept. of (DOR), 72 Circuit Court Challenge, Time Limit For) —
Challenge to Assessment —
Four (4) Years, TXISI-680.
Circuit Court Ruling Finding a Bar to DOR Seeking a Refund Reversed, TXISI-681.
Collection of Delinquent Taxes —
Five (5) Years, TXISI-682.
Distinguished From Nonclaim Statute, TXISI-683.
Failure of Taxpayer to Disclose Liability In Writing Prevents Running of, TXISI-684.
Jurisdictional & May Be Raised At Any Time, TXISI-685.
Stipulation —
Parties Bound By, TXISI-686.