Accord & Satisfaction —
Consent Order Can Extend Deadline For Seeking a Refund, TXISI-687.
Ad Valorem (See Also Assessment; DECLARATORY STATEMENTS, Revenue) —
Agricultural Classification —
Bona Fide Agricultural Purpose Defined, TXISI-688.
Denial — Orange County — Early Stages of Golf Course Development, TXISI-689.
Failure to Accord In Subsequent Years After a Successful Challenge — Remedy If There Was No Change In Use — 57.105, TXISI-690.
Failure to Timely File An Application For Renewal of — Procedure For Excusing Examined, TXISI-691.
Failure to Timely File An Application For Renewal of, TXISI-692.
Horse Farm Found To Be a “Bona Fide” Agricultural Use, TXISI-693.
Livestock — Definition of Examined, TXISI-694.
Livestock — Does Include Racehorses, TXISI-695.
Purchase Price Far In Excess of Agricultural Assessment, TXISI-696.
Racehorse Training Center, TXISI-697.
Seven (7) Part Test For Good Faith Commercial Agricultural Use, TXISI-698.
Timber Land — Harvesting Alone Without Any Effort to Promote Regeneration Found to Constitute Abandonment, TXISI-699.
Timber Land — More Than “Some” Activity Is Required — Sale of Land Without Reservation of Timber Rights Found to Constitute Abandonment, TXISI-700.
Timber Land — Physical Activity On the Land Is Dispositive, TXISI-701.
Timber Land — Presumption of Continuing Agricultural Use Can Be Overcome By Evidence of Material Change In Circumstances After Value Adjustment Bd. Upholds Classification, TXISI-702.
Appellate Review (See Also Appellate Review; APPELLATE REVIEW) —
Standing to Seek Review Is Limited to the Person Or Legal Entity In Whose Name Property Is Assessed, TXISI-703.
Assessment (See Also Assessment, Refunds) —
Adverse Possession of Property, TXISI-704.
Affordable Housing Units — Low Income Rental Housing Tax Credit Program (LIHTC), TXISI-705.
All Interests In Land Considered – Including Leases — Value Assessed In Fee Simple, TXISI-706.
All Property Is to Be Characterized By Its Use As of Jan. 1, TXISI-707.
All Real Property Is Taxable Unless Exempt, TXISI-708.
All Statutory Criteria Must Be Considered But Not Necessarily Used, TXISI-709.
Any Reasonable Hypothesis Standard Found Improperly Utilized By the Circuit Court, TXISI-710.
Any Reasonable Hypothesis Standard Was Abolished By the Legislature In 2009, TXISI-711.
Appellate Review (See Also Appellate Review; APPELLATE REVIEW), TXISI-712.
Appraisal Is An Art Not a Science — An Appraiser Must Be Impartial, TXISI-713.
Appraisal Methodology Must Be Uniformly Applicable to All Types of Property, TXISI-714.
Appraiser (See Also Value Adjustment Bd.)
Appraiser Can Raise Unconstitutionality of a Statute As An Affirmative Defense (See Also Constitutional Challenge), TXISI-715.
Appraiser Constitutional Challenges (See CONSTITUTION (Fla.), Statutes; STATUTES, Constitutionality, Property Appraiser…)
Appraiser Determination For Each Year Stands Alone — Any Position Is Not Binding In the Next Year, TXISI-716.
Appraiser Failure to Consider All Statutory Criteria, TXISI-717.
Appraiser Must Consider Each Statutory Criterion — Weight Accorded Each Is Discretionary, TXISI-718.
Appraiser Must Present More Than Conclusory Testimony – Available Data Regarding Each Statutory Criteria Must Be Gathered & Analyzed, TXISI-719.
Appraiser’s Motion For Subpoena Duces Tecum Denied, TXISI-720.
Appraiser’s Request For Financial Records — Taxpayer Is Under No Duty to Voluntarily Furnish, TXISI-721.
Appraiser’s Right To Enter Land For Inspection, TXISI-722.
Automobile Dealership, TXISI-723.
Board & Special Magistrate Are Immune From Suit, TXISI-724.
Cable Television — Exterior Cable Drops, TXISI-725.
Cable Television — Intangibles Found Improperly Included In Assessment, TXISI-726.
Cable Television — Interior Cable Drops, TXISI-727.
Cable Television — Status of Exterior Cable Drops As Tangible Personal Property, TXISI-728.
Cable Television — Transmission Lines, TXISI-729.
Challenge to — Failure to Comply With Jurisdictional Prerequisites Found Fatal, TXISI-730.
Challenge to — Failure to Make Good Faith Payment Bars Claim — Overdue Tender Does Not Cure Jurisdictional Defect, TXISI-731.
Challenge to — Failure to Pay Subsequent Year’s Taxes Divests Jurisdiction Despite Constitutional Challenge, TXISI-732.
Challenge to — Failure to Pay Taxes Divests Court Jurisdiction — Alleged Failure to Receive a Bill Is No Defense, TXISI-733.
Challenge to — Failure to Pay Assessment Divests Court of Jurisdiction, TXISI-734.
Challenge to — Pre-Payment Requirement (See Also 72 Circuit Court Challenge, Pre-Payment of…; Challenge to, Prepayment Requirement), TXISI-735.
Challenge to — Taxpayer’s Burden of Proof Examined, TXISI-736.
Challenge to — Taxpayer’s Extremely Heavy Burden of Proof Examined, TXISI-737.
Challenge to — Taxpayer May Specify How Partial Payments Are to Be Applied —
Filing of Lien or Warrant Triggers Statutory Application Procedure, TXISI-738.
Challenge to — Time Limits (See Also 72 Circuit Court Challenge, Time Limit For)
Circuit Court Order For Reappraisal — De Novo Challenge to Found Improperly Denied, TXISI-739.
Condominium — Conversion to Time Share — Effective Date, TXISI-740.
Condominium — Developer — Common Areas Not Transferred to Unit Owner As Required, TXISI-741.
Condominium — Found Improperly Assessed As a Timeshare, TXISI-742.
Condominium — Timeshare — Statute Governing Assessment of Examined, TXISI-743.
Contamination — Apartment Complex — Failure to Consider Impact On Value, TXISI-744.
Correction of Error or Omission, TXISI-745.
Correctness of – Not Methodology Utilized – Is the Core Issue, TXISI-746.
Cost Method of Appraisal — Three (3) Alternative Methods Examined, TXISI-747.
Cost of Sale Adjustment Found Erroneous, TXISI-748.
Depreciation — Three (3) Forms of — Effect On Valuation Discussed, TXISI-749.
Discovery — Motion For Entry On Land — Granted, TXISI-750.
Discovery — Motion to Compel Better Answers to Interrogatories Denied, TXISI-751.
Electricity — Status As Confirmed, TXISI-752.
Equitable Owners — Not Holders of Bare Legal Title — Are Liable For, TXISI-753.
Equitable Ownership — Nine (9) Part Test For, TXISI-754.
Equitable Ownership (See Also Exemption, Equitable Ownership Discussed, Governmental Entity)
Error — Mathematical, Administrative or Clerical — 197.122(1) Governs — Error Can Be Corrected At Any Time, TXISI-755.
Establishment & Effect of Prima Facie Case, TXISI-756.
Failure to Submit Income & Expense Records & Tax Returns For Rental Real Estate, TXISI-757.
Fragmenting of Ownership Not Considered — Landowner Taxed as Possessing Property In Fee Simple, Unencumbered, TXISI-758.
Golf Course — 50% Wetlands — Comparable Properties, TXISI-759.
HUD Apartment Complex With Rent Restrictions, TXISI-760.
HUD Apartment Complex With Rent Restrictions — Low Income Housing Tax Credit (LIHTC) Program, TXISI-761.
Highest & Best Use — Use Must Be Immediate Not Speculative, TXISI-762.
Homestead (See Exemption)
Immunity (See Also Exemption, Immunity) —
State Entities Expressly Recognized In the Constitution Only, TXISI-763.
State and Its Political Subdivision, TXISI-764.
Improvements —
Must Be Substantially Completed By Jan. 1 to Be Taxable In the Next Fiscal Year — Involves Issue of Timing Not Just Value, TXISI-765.
Must Be Substantially Completed By Jan. 1 to Be Taxable In the Next Year — Statutory Provision For Declared Unconstitutional — Reversed & Remanded By Supreme Court, TXISI-766.
Must Be Substantially Completed By January 1 to Be Taxable In the Next Fiscal Year — Statutory Provision For Declared Unconstitutional — Reversed By Supreme Court, TXISI-767.
Must Be Substantially Completed By Jan. 1 to Be Taxable In the Next Fiscal Year — Statutory Provision For Declared Unconstitutional, TXISI-768.
Must Be Substantially Completed By Jan. 1 to Be Taxable In the Next Fiscal Year — Statutory Provision For Upheld Again As Constitutional In Revised Opinion, TXISI-769.
Must Be Substantially Completed By Jan. 1 to Be Taxable In the Next Fiscal Year — Statutory Valuation Methodology — Not An Exemption, TXISI-770.
Must Be Substantially Completed By Jan. 1 To Be Taxable In the Next Fiscal Year, TXISI-771.
Substantially Complete — Concept of Liberally Construed Due to Constitutional Just Valuation Mandate, TXISI-772.
Substantially Complete Defined & Discussed, TXISI-773.
Income/Unit Rule Method of Appraisal — Electric Utility — Regulated, TXISI-774.
Intangible Personal Property (See Also Tangible Personal Property) —
Computer Software, TXISI-775.
Found Improperly Included In Assessments, TXISI-776.
Power to Tax Reserved Exclusively to the State, TXISI-777.
Intangible Personal Property, TXISI-778.
Just Valuation —
193.016 Is Merely Procedural, TXISI-779.
100% of Fair Market Value, TXISI-780.
All Property Must Be Appraised Annually, TXISI-781.
Applies to “All” Property — Challenge to Part of An Assessment Opens the Entire Assessment to Challenge, TXISI-782.
Appraiser Mandate to Consider Reduced Assessment By VAB — Circuit & Appellate Court Invalidation of 193.011 Reversed By Supreme Court, TXISI-783.
Arbitrary Deduction For Building Restrictions Not Contemplated, TXISI-784.
Art Not Science, TXISI-785.
Assessed As of January 1 of the Tax Year At Issue, TXISI-786.
Comparables — May Be Located Outside of a Particular County, TXISI-787.
Consideration of Comparable Properties Constitutes Consideration of All Eight (8) Statutory Factors Per Se, TXISI-788.
Defined & Discussed, TXISI-789.
Eight (8) Factor Test — Failure to Consider All Criteria Vitiates Presumption of Correctness, TXISI-790.
Eight (8) Factor Test — Need Only Be Considered Not Utilized, TXISI-791.
Eight (8) Factor Test, TXISI-792.
Fair Market Value Is Synonymous, TXISI-793.
Four (4) Categories of Property Only Are Subject to Special Valuation Rules — Art. VII, Sec. 4 Fla. Const., TXISI-794.
Highest & Best Use Is Crucial With Consideration of the Present Use — Valuation Cannot Be Based On Conjecture, TXISI-795.
Legislative Prerogative Regarding Discussed — Regulations Must Be Applied to All Classes of Property, TXISI-796.
Legislature Can Add to Or Modify Factors But Cannot Treat a Limited Class of Property Differently, TXISI-797.
Legislature Can Establish Criteria But Cannot Create Arbitratrary Classifications, TXISI-798.
Legislature Has Responsibility For Deciding Specifics Regarding, TXISI-799.
Legislature Lacks Ability to Provide For Preferential Treatment of Unenumerated Classes of Property, TXISI-800.
Market Approach to Value Considers All Eight (8) Factors Per Se, TXISI-801.
Market Value & Just Value Are Legally Synonymous, TXISI-802.
Market or Just Value Defined & Discussed, TXISI-803.
Only the Unencumbered Fee Simple Value Is Used, TXISI-804.
Three (3) Standard Approaches To Valuation Explored, TXISI-805.
Willing Sellers Defined, TXISI-806.
Lease of Wet Slips, TXISI-807.
Life Estate In Real Property Transferred to the State, TXISI-808.
Mobile Home — Ownership Vis Lease of Land Owned Beneath — 193.075 Affirmed As Constitutional, TXISI-809.
Motion For Rehearing: Fairhaven South v. Highlands County, et al., TXISI-810.
Noneconomic Benefits to the Community Are Not Considered, TXISI-811.
Nonhomestead Residential Property — Defined — 10% Cap On Reassessment — Previous Homestead Status (See Also Homestead, Cap On Reassessment…), TXISI-812.
Presumption of Correctness —
Amount – Not Methodology – Is the Pivotal Issue, TXISI-813.
Applicable to Court-Ordered Reappraisal, TXISI-814.
Applies Only to Amount Not Theory Behind, TXISI-815.
Appraiser May Be Right For Wrong Reasons, TXISI-816.
Appraiser May Utilize Any Relevant Information to Defend, TXISI-817.
None For Initial Determination Regarding An Exemption, TXISI-818.
Remains Despite Ruling By Adjustment Bd. In Favor of the Taxpayer, TXISI-819.
Spoilage of Confidential Income & Expense Records, TXISI-820.
Taxpayer Overcomes, TXISI-821.
Presumption of Correctness, TXISI-822.
Procedures For Challenging Examined, TXISI-823.
Refunds (See Refunds)
Retail Store Fixtures — Walmart — Stay Pending Supreme Court Review, TXISI-824.
Stadium Housing Professional Sports Teams — Methodology — Unique Nature of These Facilities – Market Value Is Far Below Cost, TXISI-825.
Tangible Personal Property (See Also Intangible Personal Property) —
193.016 Proviso On Value Adjustment Bd. Valuation Declared Unconstitutional, TXISI-826.
Air Pollution Control Equipment — 193.621 Declared Unconstitutional, TXISI-827.
Assessment Through Counterclaim Rather Than Through Statutory Procedures Found Improper, TXISI-828.
Assessment Upheld, TXISI-829.
Computer Software Statute — Circuit Court Certification of Class Action As Proper & Timely Approved, TXISI-830.
Computer Software Statute — Embedded Software Exception Discussed, TXISI-831.
Computer Software Statute — Exclusion Rather Than Exemption That Is Strictly Construed Against Property Appraiser, TXISI-832.
Cost Approach — Sales Tax Included, TXISI-833.
Cost Approach, TXISI-834.
Defined & Discussed, TXISI-835.
Electric Utility — Valuation Issues, TXISI-836.
Fiber Optic Cable, TXISI-837.
Intangible Property Cannot Be Included, TXISI-838.
Order On Motion For Clarification: Wal-Mart Stores, Inc. v. Mazourek, et al., TXISI-839.
Requirement That Costs of Sales Be Deducted to Arrive At Market Value, TXISI-840.
Retail Store Fixtures — Walmart — Alachua County, TXISI-841.
Retail Store Fixtures — Walmart — Sarasota County, TXISI-842.
Telecommunications Equipment, TXISI-843.
Time Limit For Challenging Denial of — Distinction Between Act of Omission & Challenge to Appraiser Judgment, TXISI-844.
Wal-Mart — Store Fixtures — Stay Granted Pending Supreme Court Review, TXISI-845.
Wal-Mart — Summary Vis Itemized Listing, TXISI-846.
Wal-Mart Store Fixtures, TXISI-847.
Wireless Telecommunications Services Software, TXISI-848.
Telecommunications — Municipally Owned — 166.047 Upheld As Constitutional, TXISI-849.
Telecommunications Equipment — Improper Assessment of Commingled Intangible Personal Property, TXISI-850.
Time Limit For (See 72 Circuit Court Challenge, Time Limit For)
Timeshare Condominium, TXISI-851.
Timeshare Unit Owners Association Initially Assessed, TXISI-852.
Value Adjustment Bd. —
Appraiser Time Limit for Bringing a Challenge to Adverse Decision By a Value Adjustment Bd., TXISI-853.
Availability of Judicial Review Means Due Process Is Provided, TXISI-854.
Cannot Be Sued, TXISI-855.
Challenge to Action of By DOR Is Merely a Probable Cause Determination, TXISI-856.
Circuit Court Does Not Review Original DOR Determination — DOR Should Not Be Joined As a Party to Property Appraiser Suit Against the VAB, TXISI-857.
Confidentiality of Taxpayer Information, TXISI-858.
Decision Not Entitled to a Presumption of Correctness, TXISI-859.
DOR Does Not Enforce the Process, TXISI-860.
Exclusion of Evidence, TXISI-861.
Limitation On Jurisdiction to Review Recommendation of Special Magistrate, TXISI-862.
Members Are Immune From Suit, TXISI-863.
Not a Party to a Circuit Court Challenge, TXISI-864.
Not a Proper Party In An Action Brought By a Taxpayer, TXISI-865.
Promulgation of Procedure Does Not Constitute a Legislative Action, TXISI-866.
Property Appraiser – Not DOR – Has Discretionary Authority to File Suit to Challenge Actions of, TXISI-867.
Purpose of Examined, TXISI-868.
Quasi-Judicial Body Established For the Primary Purpose of Hearing Taxpayer Complaints, TXISI-869.
Quasi-Judicial Nature of Examined, TXISI-870.
Statutory Deadline For Filing Petitions Cannot Be Extended But An Untimely Filing Can Be Excused For Good Cause, TXISI-871.
Constitutional Challenge (See Also Ad Valorem, Assessment, Appraiser Can…; Constitutional Challenges; APPELLATE REVIEW; CONSTITUTION (Fla.) (U.S.)) —
Property Appraiser Has Standing to Challenge Constitutionality of Statute Governing the Disbursement of Funds, TXISI-872.
Property Appraiser Lacks Standing to Challenge Constitutionality of Property Valuation Statutes, TXISI-873.
Sixty (60) Day Time Limit of 194.171 Found to Be Inapplicable, TXISI-874.
Exemption (See Also STATUTES, Exemptions) —
Actual Physical Use of the Property As of Jan. 1 Is Determinative, TXISI-875.
Addition Or Reconstruction to Provide Living Quarters For Parents Or Grandparents, TXISI-876.
Affordable Housing — Status On Jan. 1 Is Dispositive, TXISI-877.
Application For — Failure To File — Standing, TXISI-878.
Appraiser’s Initial Determination Is Not Entitled to a Presumption of Correctness, TXISI-879.
Bar/Restaurant/Golf Courses/Tennis Courts/Tog Shop/Snack Shack, TXISI-880.
Base Year — Appraiser Erroneously Understates Sq. Footage — Circuit Court Denial of Appraiser Adjustment Affirmed, TXISI-881.
Challenge to Denial — Prepayment of Taxes Not Required (See Also 72 Circuit Court Challenges, Failure to Timely Pay…), TXISI-882.
Charitable —
American Lung Assoc., TXISI-883.
Improvements Must Be Completed By Jan. 1 In Order For Property to Be Entitled to Exemption, TXISI-884.
Community Development Dist. — Public Recreational Facilities (Golf Course, Swim & Tennis Center, Playgrounds), TXISI-885.
Conservation of 2400 Acre Parcel By Indian Tribe, TXISI-886.
Conservation of Unique Environmentally Sensitive Land By a Nonprofit Corporation, TXISI-887.
Constitutional Basis For Must Underlie Any Statutory Grant of, TXISI-888.
Constitutional Genesis of Examined, TXISI-889.
Construction Work In Progress — Statutory Exemption Declared Unconstitutional, TXISI-890.
Deed Reformed to Provide That Plaintiff & Decedent Were Joint Tenants With a Right of Survivorship, TXISI-891.
Disability — Total & Permanent — Failure to Submit Proper Documentation, TXISI-892.
Distinction Between Exemption & Immunity Examined (See Also Immunity), TXISI-893.
Educational — Private School — Denial of Affirmed, TXISI-894.
Educational — Use Must Be Exclusive In Order For Exemption to Be Applicable, TXISI-895.
Equitable Ownership Discussed, TXISI-896.
Essential Public Service Test, TXISI-897.
Exempt Use Defined, TXISI-898.
Fair Authority — Legislatively Created Instrumentality — Found Not to Be Constitutionally Recognized — Denial of Immunity Affirmed, TXISI-899.
Fiber Optic Metropolitan Area Network & Internet Service Provisioning Equipment, TXISI-900.
Governmental Entity — State & Counties Enjoy Immunity — Municipalities Are Subject to Tax Absent Statutory Exemption (See Also Lease of Governmental Property), TXISI-901.
Governmental Entity Found Not to Be the Equitable Owner — Government-Backed Bond Issue, TXISI-902.
Governmental Entity Found to Be Equitable Owner — Community Development Dist. — Nonprofit Golf Course, Tennis Courts, Pool & Other Recreational Facilities, TXISI-903.
Governmental Entity Found to Be Equitable Owner, TXISI-904.
Governmental Entity Found to Be Owner, TXISI-905.
Governmental Property — Scope of “Municipal” or “Public” Purposes Is Broad, TXISI-906.
Governmentally-Owned Telecommunications Property — 166.047 & 196.012(6) Declared Unconstitutional, TXISI-907.
Historic Properties — Local Governmental Authority Regarding, TXISI-908.
Homestead —
196.015 List of Factors to Be Considered Is Not Relevant, TXISI-909.
1/2 Undivided Interest — Exemption Available Even Though the Owner of the Other 1/2 Interest Did Not Receive It, TXISI-910.
Annual Reapplication Requisite Otherwise Waiver Occurs, TXISI-911.
Cap On Reassessment — After Passing of Disabled Father Cared For By Live-In Son Upheld, TXISI-912.
Cap On Reassessment — Applicable Only After Proper Application For & Grant of Homestead Exemption, TXISI-913.
Cap On Reassessment — Class Action Constitutional Challenge Dismissed, TXISI-914.
Cap On Reassessment — Constitutional Limitation On Upheld Against Commerce Clause, Equal Protection & Due Process Challenges, TXISI-915.
Cap On Reassessment — Equal Protection Constitutional Challenge to Rejected, TXISI-916.
Cap On Reassessment — In Violation of Save Our Homes Amendment — Retroactive Remedy Provided, TXISI-917.
Cap On Reassessment — Failure to Timely File For — Eligibility Found Nonetheless, TXISI-918.
Cap On Reassessment — Failure to Timely File For, TXISI-919.
Challenge to Constitutionally of Save Our Homes Amendment By Nonresidents, TXISI-920.
Challenge to Denial Found Untimely, TXISI-921.
Challenge to Denial of Granted In Part, TXISI-922.
Change In Ownership Exception — Adding Name to Title — Found to Vitiate Save Our Homes Restriction On Reassessment, TXISI-923.
Change In Ownership Exception — Dependents, TXISI-924.
Change In Ownership Exception — Inherence of Property, TXISI-925.
Change In Property Appraiser Judgment — No Retroactive Revocation, TXISI-926.
Circuit Court Rejection of Challenge Under Equal Protection, Commerce & Privileges & Immunity Clauses By Nonresidents Affirmed, TXISI-927.
Circuit Court Reversed Denial Based On Resistance of Minor Children Where Parents Were Not Residents — Affirmed, TXISI-928.
Class Action Constitutional Challenge to the Save Our Homes Amendment & Implementing Statutes Dismissed, TXISI-929.
Constitutional Challenge to Requirement That Taxpayer Disclose Social Security Number As a Precondition, TXISI-930.
Conveyed to Qualified Personal Residence Trust, TXISI-931.
Data Error Resulting In Undertaxation Can Be Corrected, TXISI-932.
Definition For Tax Purposes Separate & Distinct From Definition In Context of Forced Sale or Devise & Descent, TXISI-933.
Denial of — Denial of In Subsequent Years Must Also Be Challenged, TXISI-934.
Denial of On Basis That Permanent Resident Status Was Lacking Affirmed, TXISI-935.
Different Construction Than For Homestead In the Context of a Forced Sale, TXISI-936.
Disabled Veterans — There Is No Statutory Limitation On the Amount of the Exemption Provided, TXISI-937.
Duty of Taxpayer to File a Complete Application For In a Timely Manner Found Constitutional, TXISI-938.
Erroneous Removal — Refund Ordered/Base Year Adjusted, TXISI-939.
Should Be Liberally Construed In Favor of Taxpayer, TXISI-940.
Failure to Submit Application For Constitutes An Absolute Waiver, TXISI-941.
Married Couple — Status As a Family Unit — Separate Residences, TXISI-942.
No Absolute Constitutional Right To, TXISI-943.
Nonprofit Home For the Aged, TXISI-944.
Not Self-Executing — Legislation Required For Implementation, TXISI-945.
Permanent Residence — Test For Examined, TXISI-946.
Pertains to Persons Not Trusts, TXISI-947.
Placed In a Trust/Transferred to Heirs/Leased Back For 99 Years, TXISI-948.
Portability Amendment — Challenge to Valuation of Prior Homestead Is Not Available, TXISI-949.
Portability Amendment — Previous Year’s Assessment Cannot Be Challenged, TXISI-950.
Purpose of Examined, TXISI-951.
Receipt of Residency-Based Tax Credit In Another State, TXISI-952.
Removal or Addition of Owner — Authority to Reassess Outside of Constitutional Limitations, TXISI-953.
Rental of Entire Dwelling — Short Term — Two (2) Locked Closets For Owner’s Property, TXISI-954.
Requirement For Annual Application For Has Been Abolished, TXISI-955.
Residency — Noncitizen On a Temporary Visa Cannot Qualify — Minors Are incapable of Choosing a Domicile, TXISI-956.
Retroactive Revocation of — No Reciprocal Remedy For Errant Taxpayer, TXISI-957.
Strictly Construed Against Taxpayer (See STATUTES, Exemption)
Subsequently-Acquired Adjoining Parcels With Buildings, TXISI-958.
Surviving Spouse of Disabled Veteran — Additional County Approved Exemption — Over 65, TXISI-959.
Termination of Homestead Status Results In Just Value — 10% Cap Found Inapplicable Even If There Is No Change In Ownership, TXISI-960.
There Is No Limitation On the Amount of Property So Designated, TXISI-961.
Three (3) Distinct Protections Afforded Examined, TXISI-962.
Time Limit For Contesting (See Time Limit For Contesting)
To Be Liberally Construed In Favor of Taxpayer, TXISI-963.
Unavailable For Portion of Land & Building Used For Commercial Purpose (Residential Rental), TXISI-964.
Underassessment — Retroactive Change to Base Year, TXISI-965.
Immunity (See Also Exemption, Distinction Between Exemption & Immunity) —
Discussed & Distinguished From An Exemption, TXISI-966.
Distinguished From Exemption, TXISI-967.
Independent Special Community Development Districts Are Not Immune, TXISI-968.
Instrumentality of the State — Florida State Fair Authority, TXISI-969.
Instrumentality of the State — Not a Taxpayer, TXISI-970.
Intangible Personal Property (See Assessment, Intangible Tax)
Lapse of After Unidentified Mistake For 17 Years — Retroactive Relief Denied As Untimely, TXISI-971.
Lease of Governmental Property (See Also Governmental Entity…, Municipal Property) —
Airport Authority Property Not Used For Public Purposes, TXISI-972.
Airport Hangars Leased Through a Condo Association, TXISI-973.
Airport Authority, TXISI-974.
All Leasehold Interests Are Taxable Unless Specifically Exempted, TXISI-975.
Apartment Complex For College Students, TXISI-976.
Class Action Challenge to Denial Affirmed As Untimely, TXISI-977.
Community Development Dist. Infrastructure — Various Properties Found to Be Exempt & Nonexempt, TXISI-978.
Condominiums — Residential, TXISI-979.
Constitutional Exemption Is Self-Executing, TXISI-980.
Convention & Visitor Center, TXISI-981.
Correctional Facility — Bay County — Leased Land, TXISI-982.
Credit Union — Federal — Revocable License For Non-Federal Use of Real Property, TXISI-983.
Distinction Between Proprietary & Governmental Functions Examined, TXISI-984.
Exclusive Public Purpose Test, TXISI-985.
Extrinsic Evidence Can Be Considered, TXISI-986.
Golf Course, TXISI-987.
Government Office Complex, TXISI-988.
Hospital — Charges For County Services Upheld As Rent Subject to Sales Tax, TXISI-989.
Improvements to, TXISI-990.
Lease of Wet Slip On Sovereign Submerged Land, TXISI-991.
Municipal Utility — Property Held For Future Expansion Leased to Private-For-Profit Firms, TXISI-992.
Municipal Utility — Telecommunications Towers Leased to Private-For-Profit Firms, TXISI-993.
Municipal or Public Purpose Defined & Discussed, TXISI-994.
Parking Garage, TXISI-995.
Port Everglades Authority, TXISI-996.
Private Building Built On County Land Subject to Ground Lease, TXISI-997.
Private Prison Built On State Land In Bay County, TXISI-998.
Private Retail Lease of Parking Garage, TXISI-999.
Public Golf Course, TXISI-1000.
Referendum Found Not Required For Lease-Purchase Financing Arrangement, TXISI-1001.
Vacant Land, TXISI-1002.
Legislative Power To Create Exemptions Is Limited, TXISI-1003.
Legislature Has No Power to Repeal or Abrogate Constitutional Exemptions, TXISI-1004.
License Distinguished From a Lease, TXISI-1005.
License For Truck Driver School to Use (Vis Lease) Fairgrounds Property, TXISI-1006.
Manufacturing Plant — Expansion — Electricity Generation, TXISI-1007.
Marina, TXISI-1008.
Municipal Property (See Also Governmental Entity, Lease of Governmental Property, Municipal Purpose) —
Also Used By Private Providers Found Exempt Nonetheless, TXISI-1009.
Constitutional Exemption Set Forth In Article VII, Section (3)(a) Is Self-Executing, TXISI-1010.
Distinction Between Proprietary & Government Functions, TXISI-1011.
Exclusive Public Purpose Test, TXISI-1012.
Provision of Free Access to Charitable Groups Found Immaterial, TXISI-1013.
Telecommunications Services — 1997 Statute Conditioning PSC Grant of Authority On Payment of Ad Valorem Taxes Found to Be Constitutional, TXISI-1014.
Municipal Purpose (See Also Municipal Property, Public Purpose Exemption) —
Defined & Discussed, TXISI-1015.
Furnishing of Telecommunications Services Does Not Constitute, TXISI-1016.
Synonymous With Public Purpose, TXISI-1017.
Not-For-Profit Nursing Home For Retired Clergy, TXISI-1018.
Personal Residence Owned By Subchapter S Corporation, TXISI-1019.
Predominant Use Defined, TXISI-1020.
Property Owned By the State or Its Political Subdivisions, TXISI-1021.
Public Purpose Exemption (See Also Municipal Property, Municipal Purpose) —
189.403(1) Declared Unconstitutional, TXISI-1022.
Defined & Discussed, TXISI-1023.
Examined, TXISI-1024.
Utility Services, TXISI-1025.
Religious —
Denial — Motion to Compel More Explicit Statement of Grounds For Denied, TXISI-1026.
Mixed Use Planned Community On 47 Acres, TXISI-1027.
Raw Land, TXISI-1028.
Requires Property To Be Both Owned By Exempt Entity and Used For Exempt Purpose, TXISI-1029.
Special Improvement Dist. — Exempt Status of Various Properties Examined, TXISI-1030.
Standing To Challenge — Actual Taxpayer Only – Not Tax Agent, TXISI-1031.
State Entities Expressly Recognized In the Constitution Only Enjoy Immunity, TXISI-1032.
Statutes Providing For Must Have Requisite Constitutional Basis, TXISI-1033.
Statutory Guidelines Regarding Examined, TXISI-1034.
Strictly Construed Against Taxpayer (See Also STATUTES), TXISI-1035.
Test For Exemption, TXISI-1036.
Utility Authority, TXISI-1037.
Veteran — Total & Permanent Disability — Failure to Submit Proper Documentation, TXISI-1038.
Leasehold Interest — 99 Year Lease — Equitable Owner Subject to Taxation, TXISI-1039.
Order On Motion For Rehearing: Suromar Corp. v. Palm Beach County, TXISI-1040.
Refunds (See Also Refunds) —
Application For — Prerequisite — Facial Vis As-Applied Constitutional Challenge, TXISI-1041.
Application For — Prerequisite, TXISI-1042.
Calculation of Amount After Compromise of Paid Assessment, TXISI-1043.
Can Be Sought As to Compromised Assessment, TXISI-1044.
Post-Judgment Interest Discussed, TXISI-1045.
Pre and Post-Judgment Interest Discussed, TXISI-1046.
Statutory Provisions Regarding Are Strictly Construed, TXISI-1047.
Special Assessment (See Also CITY GOVERNMENT) —
Airport Authority — No Authority to Impose On Aviation Leaseholds, TXISI-1048.
Ambulance Service, TXISI-1049.
Apportionment Among Properties Must Be Fair, TXISI-1050.
Arbitrariness Standard Discussed, TXISI-1051.
Assignment of Lien For Unpaid Assessment to Private Party For Collection Found Proper, TXISI-1052.
Authority to Waive Delinquent Assessments Found Lacking, TXISI-1053.
Burden of Proof Examined, TXISI-1054.
Cannot Be Imposed On Property Owned By An Independent Special Dist., TXISI-1055.
Challenge to — Burden of Proof Examined, TXISI-1056.
Circuit Court Reversal Declines to Order a Refund — Wakulla County — Reversed & Remanded, TXISI-1057.
Community Development District — Charter School Not Exempt, TXISI-1058.
Defined & Discussed, TXISI-1059.
Dependent Special Dist. — Authority to Levy On Private Property Distinguished From Public Property, TXISI-1060.
Distinguished From Ad Valorem Assessment, TXISI-1061.
Electric Utility — Investor Owned — Undergrounding, TXISI-1062.
Emergency Medical Services — Invalidated, TXISI-1063.
Emergency Medical Services, TXISI-1064.
Fire Protection & Emergency Medical Services Need Not Be Physically Separated — Only An Accounting Separation Is Required, TXISI-1065.
Fire Protection Services Do Provide a Special Benefit, TXISI-1066.
Fire Protection/Rescue Services — County — Upheld, TXISI-1067.
Fire Protection, TXISI-1068.
Fire Rescue — Integrated With Rescue Services, TXISI-1069.
General Sovereign Functions Cannot Be Funded By (Sheriff, Elections, Code Enforcement, Courts & Related Agencies, Animal Control, Library, Parks & Recreations, Public Health, Medical Examiner & Public Works), TXISI-1070.
Health Dept., TXISI-1071.
Homosassa Water District —
Special Benefit — Frontage Foot Allocation — Measurement of Relative Benefit, TXISI-1072.
Invalidation of (See Also Refund) —
Refund Not Required, TXISI-1073.
Refund Required, TXISI-1074.
Two (2) Part Test For Right to a Refund, TXISI-1075.
Judicial Review Is Deferential, TXISI-1076.
Law Enforcement — Mosquito Control — Santa Rosa Island Authority — Escambia County, TXISI-1077.
Law Enforcement/Courts/Indigent Health Care Cannot Properly Be the Subject of, TXISI-1078.
Must Confer a Special Benefit, TXISI-1079.
Presumption of Correctness, TXISI-1080.
Proper Apportionment of a Special Assessment Discussed, TXISI-1081.
Public Schools — Failure to Pay — Enforcement, TXISI-1082.
Public Schools Are Not Exempt From, TXISI-1083.
Refund (See Also Invalidation of) —
Credit In Lieu of Cash Found Acceptable, TXISI-1084.
Equitable Considerations Affirmative Defense, TXISI-1085.
For All Past Years, TXISI-1086.
Soil & Water Conservation Dist. — Watershed Improvement Dist., TXISI-1087.
Special Benefits Defined & Discussed, TXISI-1088.
Stormwater (See CITY GOVERNMENT)
Test For Requisite “Special Benefit” To Property Owner/Payor, TXISI-1089.
Two (2) Part Test For Validity of, TXISI-1090.
User or Service Fee Defined & Discussed, TXISI-1091.
Special Tax District —
Taxpayer Challenge to Capital & Maintenance Assessments, TXISI-1092.
Tax Certificates —
No Act or Error of Omission or Commission By An Appraiser Can Operate to Defeat Tax Liability, TXISI-1093.
Notice to Property Owner —
Clerk of Court Cannot Blindly Utilize Tax Collector’s Statement, TXISI-1094.
Knowledge of Delinquency In Payment of Taxes Is Not Equivalent to Notice of Impending Tax Sale, TXISI-1095.
Must Satisfy Due Process By Being Reasonably Calculated to Apprise Owners of Tax Deed Sale, TXISI-1096.
Sent to Wrong Address After Property Owner Provided Notice of An Address Change, TXISI-1097.
Procedure Utilized By Clerk For Sale of Land Found Acceptable, TXISI-1098.
Stay On Sale of — Owner of Subtract Petitions — Denied, TXISI-1099.
Tax Collector Has No Duty To Inform Certificate Purchaser of Pending Certificate Lawsuit Or Tax Deed Application, TXISI-1100.
Timeshare Condominium — Developer Failure to Remit Taxes Collected, TXISI-1101.
Unpaid Property Taxes Become a Statutory Lien, TXISI-1102.
Tax Deed —
57.105 Motion For Attorney’s Fees & Costs Denied, TXISI-1103.
197.502(4) Upheld As Constitutional, TXISI-1104.
Challenges to Are Now Quite Limited, TXISI-1105.
Defined & Discussed, TXISI-1106.
Entitlement to Notice Examined, TXISI-1107.
Interest Must Be Paid On the Entire Amount Paid to Acquire the Deed If Set Aside, TXISI-1108.
Not Set Aside On Basis of Inadequate Notice to Owners, TXISI-1109.
Notice Requirement — Clerk Need Not Search For Owner of Record, TXISI-1110.
Notice Requirement — Delinquency In Payment of Taxes Is Not Equivalent to Notice That a Tax Sale Is Pending, TXISI-1111.
Notice Requirement — Due Process Requirements Found to Augment Statutory Notice Requirements, TXISI-1112.
Notice Requirement — Examined At Length, TXISI-1113.
Notice Requirement — Examined, TXISI-1114.
Order On Motion For Rehearing: Singleton et al. v. Eli B. Investment Corp., TXISI-1115.
Separate Sale of Common Elements Prohibited By Statute, TXISI-1116.
Set Aside On Basis of Inadequate Notice to Owners, TXISI-1117.
Subject to Code Enforcement Liens — No Compromise of Found, TXISI-1118.
Time Share — Notice Must Be Given to Each Individual Titleholder, TXISI-1119.
Alcohol Produced From Certain Agricultural Products — Excise Tax —
Produced From Non-Florida Grown Products —
Circuit Court Order On Remand From D.C.A. — Motion to Enforce Earlier Appellate Mandate, TXISI-1120.
Circuit Court Order On Remand From the First D.C.A., TXISI-1121.
Appellate Review (See Also Ad Valorem; APPELLATE REVIEW) —
Order On Motion For Rehearing: Colgate-Palmolive Co. v. DOR, TXISI-1122.
Order On Motion For Rehearing: Revenue v. Catalina Marketing Corp., TXISI-1123.
Remedy For Successful Challenge — Legislative Solution Found Unavailable
Spoilage of Confidential Income & Expense Information — Sanction, TXISI-1124.
Assessment (See Also Ad Valorem) —
72 Circuit Court Challenge (See Also Ad Valorem, Assessment, Time Limit for Contesting) —
42 U.S.C. 1983 Found Inapplicable Due to Other Adequate Pre-Deprivation and Post-Deprivation Remedies, TXISI-1125.
Alternative Security Agreement —
Applicable to Declaratory Judgment Actions, TXISI-1126.
Approved, TXISI-1127.
Circuit Court Authority to Approve Preempts DOR, TXISI-1128.
Circuit Court Ordered to Consider Despite DOR Disapproval, TXISI-1129.
Appointment of a Commissioner In the State of Texas Approved, TXISI-1130.
Attorney’s Fees & Costs (See PRACTICE & PROCEDURE)
Bond Requirements Waived, TXISI-1131.
Burden of Proof —
Before & After 2009 Statutory Amendment, TXISI-1132.
Taxpayer — Need Not Show Lack of Any Reasonable Hypothesis, TXISI-1133.
Taxpayer — Reduced By Statute In 1996 For Assessed Value — Reduced By Statute In 2008 For Other Challenges, TXISI-1134.
Circuit Court Review Is De Novo, TXISI-1135.
Constitutional Challenges (See Constitutional Challenges)
Costs —
Circuit Court Refusal to Award Reversed, TXISI-1136.
Prevailing Parties Entitlement to Examined, TXISI-1137.
Purpose Behind Award of Examined, TXISI-1138.
Establishment & Effect of the Prima Facie Case Exhaustively Explored, TXISI-1139.
Establishment & Effect of Prima Facie Case, TXISI-1140.
Jury Trial (See APPELLATE REVIEW, Circuit Court)
Motion to Compel Tax Collector to Accept Good Faith Payments Granted, TXISI-1141.
Prepayment of or Security For the Amount Taxpayer Questions —
72.011(3) — Constitutionality of Examined, TXISI-1142.
Circuit Court Found To Have Discretion To Waive, TXISI-1143.
Failure to Make Good Faith Payment of Taxes (See Assessment, Challenge to, Prepayment Requirement; Ad Valorem, Challenge to, Exemption, Challenge to)
Failure to Timely Pay Disputed Taxes — Challenge Dismissed For Lack of Jurisdiction, TXISI-1144.
Failure to Timely Pay Disputed Taxes — Failure to Put Postage On Envelope — Challenge Dismissed For Lack of Jurisdiction, TXISI-1145.
Failure to Timely Pay In Disputed Exemption Denial, TXISI-1146.
Legal Requirements Examined, TXISI-1147.
Motion For Alternative Security Arrangements Denied, TXISI-1148.
Pre & Post-Judgment Interest — Recoverability of, TXISI-1149.
Property Appraiser (County) Is Not An Indispensable Party, TXISI-1150.
Protective Order (See PRACTICE & PROCEDURE, Discovery)
Revenue v. Pilgrim Hall, LLC — Reversed Per Curiam, TXISI-1151.
Standing — Limited to the Person Or Other Legal Entity In Whose Name Property Is Assessed (See Also Constitutional Challenges), TXISI-1152.
Statute of Limitations (See PRACTICE & PROCEDURE)
Taxpayer Must Remain Current In Payment of Taxes, TXISI-1153.
Taxpayer’s Burden of Proof Examined, TXISI-1154.
Time Limit For (See Also Ad Valorem, Assessment, Challenge to — Time Limits; PRACTICE & PROCEDURE, Statute of Limitations) —
194.171(2) & (6) Apply Broadly Despite Legal Basis For the Challenge, TXISI-1155.
Accrues From Time of Payment of the Tax, TXISI-1156.
Appeal Dismissed As Untimely — Vacation & Reentry of Order Appealed Allowed, TXISI-1157.
Applicable to Any Challenge Regardless of the Legal Basis For, TXISI-1158.
Applicable to Constitutional Challenges, TXISI-1159.
Applies Broadly Regardless of Legal Basis of the Challenge, TXISI-1160.
Calculation of — Date Shown By Filing Stamp Is Merely the Presumptive Date of Filing, TXISI-1161.
Calculation of — TRIM Notice Has No Effect On, TXISI-1162.
Calculation of — Withdrawal of Value Adjustment Board Petition, TXISI-1163.
Calculation of, TXISI-1164.
Cannot Be Circumvented By Calling Untimely Claim a Counterclaim, TXISI-1165.
Cannot Be Evaded By Claiming the Challenge Is to the Classification Not the Assessment, TXISI-1166.
Challenge to Assessment Distinguished From Challenge to Classification, TXISI-1167.
Challenge to Tax Classification Distinguished From Challenge to Tax Assessments, TXISI-1168.
Classification — Five (5) Year Statute of Limitations, TXISI-1169.
Construed As a Jurisdictional Statute of Nonclaim Not Statute of Limitations, TXISI-1170.
Denial of Exemption, TXISI-1171.
Denial of — 194.171(2) & (6) Are Nonclaim Provisions, TXISI-1172.
Denial of — Failure of Appraiser To Give Proper Notice & Substantially Follow Statutory Procedure Can Toll Running of Time Limit, TXISI-1173.
Does Not Apply to Constitutional Claims, TXISI-1174.
Equitable Doctrine of Relation Back Inapplicable, TXISI-1175.
Expiration of Divests Circuit Court Jurisdiction, TXISI-1176.
Found Inapplicable to Actions By the Sovereign On An Assertion of Immunity, TXISI-1177.
Inapplicable to Correcting a Governmental Mistake, TXISI-1178.
Inapplicable to State of Florida — Immunity — Not a Taxpayer, TXISI-1179.
Informal Protest Tolls Time Limit, TXISI-1180.
Is Jurisdictional, TXISI-1181.
Public Policy Behind Strict Construction of This Provision Examined, TXISI-1182.
Statute of Nonclaim Distinguished From Statute of Limitations, TXISI-1183.
Strictly Construed, TXISI-1184.
There Is No Distinction Between Challenges to Assessments Vis. Classifications, TXISI-1185.
Value Adjustment Bd. — Attendance At Not a Prerequisite For Commencing Suit, TXISI-1186.
120 Challenge To Assessment —
Establishment & Effect of the Prima Facie Case, TXISI-1187.
Failure to Pay the Uncontested Amount or Post a Bond Divests DOAH of Jurisdiction, TXISI-1188.
Respective Burdens of Proof of Dept. & Taxpayer Examined, TXISI-1189.
Statute of Limitations Governing (See PRACTICE & PROCEDURE)
Taxpayer Has the Burden of Proof By a Preponderance of the Evidence, TXISI-1190.
Time Limit For — Challenges — Statute of Limitations In 194.171 Found Inapplicable to Unnoticed Appraiser Errors, TXISI-1191.
Time Limit For — Inapplicable to Constitutional Challenge, TXISI-1192.
Uncontested Partial Payment — Conditional Offer to Pay Does Not Constitute, TXISI-1193.
Uncontested Partial Payment Requisite to Such a Challenge, TXISI-1194.
Voluntary Dismissal of Challenge Renders Assessment Final & Full Compliance Is Required, TXISI-1195.
Audit —
Based On Imputed Figures In Face of Inadequate Records —
Adequacy of Records Is a Finding of Fact, TXISI-1196.
Adequate Records Discussed, TXISI-1197.
Estimate Distinguished From Sampling, TXISI-1198.
Sampling Is Limited to the Dealer’s Actual Records, TXISI-1199.
Dept. Acceptance of Partial Payment Does Not Waive Right to Full Recovery, TXISI-1200.
Dept. Has Authority to Prescribe the Records to Be Kept, TXISI-1201.
Dept. Has Burden of Proof By Preponderance of the Evidence, TXISI-1202.
Dept. Internal Auditor Training Manual — Procedures Therein Are Not Mandatory But Rather Are Examples of Common Methods, TXISI-1203.
Extension of Time Limit For Does Not Require a Corporate Seal — Only the Signature of An Authorized Officer Is Required, TXISI-1204.
Five (5) Year Time Limit For, TXISI-1205.
Sampling Agreed to — Months Chosen By the Dept. Cannot Be Assailed, TXISI-1206.
Sampling Is Appropriate If Taxpayer Fails To Maintain Adequate Records, TXISI-1207.
Taxpayer Duty To Produce Books & Records, TXISI-1208.
Taxpayer Failure To Maintain Adequate Records, TXISI-1209.
Taxpayer Failure to Make Records Available, TXISI-1210.
Taxpayer Has the Burden of Proof By a Preponderance of the Evidence, TXISI-1211.
Taxpayer Has Burden of Proof, TXISI-1212.
Authority of Dept. to Compromise — Final & Conclusive Absent Fraud or Misrepresentation, TXISI-1213.
Authority of Dept. to Levy On Bank Account —
Alleged Dept. Acceptance of Monthly Payments As Bar to Rejected, TXISI-1214.
DOR Notice of Intent Upheld, TXISI-1215.
Child Support Enforcement —
Time Limit For Requesting a Hearing Found Tolled By “Informal Discussions”, TXISI-1216.
Communication Services Tax (See Also DECLARATORY STATEMENTS, Revenue) —
Information Management Services For Trucking & Shipping Companies —
DOR Denial of Refund Reversed, TXISI-1217.
Constitutional Challenges (See Also Ad Valorem, Assessment, Constitutional Challenge; APPELLATE REVIEW, Statutes; CONSTITUTION (Fla.)(U.S.); STATUTES) —
Applicable Statute of Limitations (See Also PRACTICE & PROCEDURE), TXISI-1218.
Bond Requirements Waived, TXISI-1219.
Can Be Raised By Property Appraiser In Defending a Taxpayer Action, TXISI-1220.
Can Be Raised By Property Appraiser In Issue Involving Disbursement of Public Funds, TXISI-1221.
Cannot Be Initiated By Property Appraiser, TXISI-1222.
Exemption —
Beneficiary Lacks Standing to Challenge the Exemption, TXISI-1223.
Declaration of Unconstitutionality Does Not Void Underlying Tax, TXISI-1224.
Failure to Pay Subsequent Year’s Taxes Divests Claim, TXISI-1225.
Property Appraiser May Raise Defensively, TXISI-1226.
Refund Request Found Prerequisite, TXISI-1227.
Refund Request Is Not a Prerequisite, TXISI-1228.
Refund Request Is Prerequisite If the Challenge Is An As-Applied Challenge, TXISI-1229.
Remedy For a Successful Challenge — Four (4) Options Examined, TXISI-1230.
Remedy For a Successful Challenge To Exemption — Exempted Back Taxes Ordered Collected, TXISI-1231.
Standing of Customer to Challenge the Constitutionality of the Municipal Occupational License Tax Imposed On Retailers Found Lacking, TXISI-1232.
Standing of State Officials to Initiate Examined, TXISI-1233.
Standing of State Officials to Raise As An Affirmative Defense Examined, TXISI-1234.
Standing (See Also 72 Circuit Court Challenge)
Corporate Income Tax —
220.13(1)(b)1 & 2 & Rule 12C-1.93(14)(d) — Net Operating Loss Provisions — Found Not to Violate the Commerce Clause, TXISI-1235.
Affiliated Group of Corporations (See Also Net Operating Losses…) — Authority to File a Florida Consolidated Return, TXISI-1236.
Apportionment — Out-of-State Income, TXISI-1237.
Circuit Court Ruling That the Statute of Limitations Barred DOR From Seeking a Refund Reversed, TXISI-1238.
Exclusion of Dividend Income From a Foreign Subsidiary Denied, TXISI-1239.
Federal Income Tax Concepts Are to Be Utilized, TXISI-1240.
Financial Organization Defined, Exclusion of Dividend Income From a Domestic Subsidiary Is Allowable, TXISI-1241.
Florida Is Not Required to Piggyback the Federal Tax Scheme, TXISI-1242.
Florida Is Under No Legal Obligation to Precisely Mimic the Federal Tax Scheme, TXISI-1243.
Florida System Is Not An Exact Replica of the Federal System, TXISI-1244.
Foreign Dividends — Subtraction From Corporate Income, TXISI-1245.
Interest & Dividends Attributed to Securities Managed By Bank Investment Committee In Alabama —
Securities Found Not to Acquire a Business Status In Alabama, TXISI-1246.
Limitation On Net Operating Loss Carryovers — Foreign Corporate Dividends, TXISI-1247.
Limitation On Net Operating Loss Carryovers to Federal Not Losses Under 172 of the I.R.C. Affirmed (See Also Net Operating Losses…), TXISI-1248.
Net Operating Losses — Limitation On Use of From Affiliated Corporation —
Affiliated Corporations Can File An Affiliated Group Florida Return Only If They Filed An Affiliated Federal Return, TXISI-1249.
Affiliated Corporations May File Separate or Affiliated Group Federal Returns, TXISI-1250.
Circuit Court Affirmance of DOR Disallowance of Net Operating Losses Reversed, TXISI-1251.
Consolidated Return, TXISI-1252.
Rule 12C-1.013(14)(j) Declared to Be Invalid, TXISI-1253.
Requisite Nexus With Florida Examined, TXISI-1254.
Criminal Conviction (or Plea) Does Not Bar Any Subsequent Civil Remedy or Recovery, TXISI-1255.
Declaratory Statements (See DECLARATORY STATEMENTS)
Documentary Stamp Tax —
201.02(1) — 1990 Amendments Examined By Supreme Court, TXISI-1256.
Amount Due —
Additional Assessment — Challenge to Dismissal As Untimely, TXISI-1257.
Conveyance of Unencumbered Real Property From Shareholder to the Corporation — Circuit Court Quashal of Tax Reversed, TXISI-1258.
Applicability —
Contingent Obligation — Inapplicable, TXISI-1259.
Deed Transferring Real Property From Parent Company to a Newly Created Limited Liability Co. — Applicable, TXISI-1260.
Excise Tax On Written Document — Not Underlying Transaction, TXISI-1261.
Inapplicable to “True Leases”, TXISI-1262.
To Obligations Other Than Mortgages Examined, TXISI-1263.
Transfer to Partnership, TXISI-1264.
Written Obligation to Pay Must Be Unconditional, TXISI-1265.
Bail Bonding Company — Class Challenge, TXISI-1266.
Computer Equipment Leases —
Presence of Conditional Payment Terms Determinative of Liability, TXISI-1267.
Consideration —
Defined & Discussed, TXISI-1268.
Four (4) Types of Exchange Mediums Examined, TXISI-1269.
Mortgage Balance Is Taxable Whether or Not Assumed, TXISI-1270.
Outstanding Mortgage Obligation, TXISI-1271.
Principle Balance of a Mortgage Owed to a Related Yet Distinct Entity, TXISI-1272.
Deed —
Book Transaction Transferring Property Into LLC Found Exempt, TXISI-1273.
Interspousal Conveyance of Encumbered Property, TXISI-1274.
Quit Claim Deed — Husband & Wife — Marital Homestead — Divorce — Assessment Struck Down In Class Action, TXISI-1275.
Quit Claim Deed — Husband & Wife — Marital Settlement, TXISI-1276.
Transfer Between Related Entities to Facilitate Financing — Supreme Court Reverses DOR & Appellate Denial of Refund, TXISI-1277.
Transfer From One Closely Held Corporation to Another Found to Constitute a Mere Book Transaction, TXISI-1278.
Florida Provision Is Patterned After An Analogous Federal Provision, TXISI-1279.
Immunity (See Also Immunity)
Immunity — Distinguished From Exemption, TXISI-1280.
Lease of Tangible Personal Property — Assessment Declared Null & Void, TXISI-1281.
Promissary Note — Foreign Lender — Nonpayment of Tax Does Not Render Note Unenforceable, TXISI-1282.
Third Party Challenge to Alleged Failure to Pay Tax On Financing, Sale & Securitization of Mortgages, TXISI-1283.
Duplicate Taxation —
Statutory Proscription of, TXISI-1284.
Florida False Claim Action —
Third Party Action to Recover Unpaid State Taxes —
Circuit Court Dismisses Suit For Lack of Jurisdiction, TXISI-1285.
DOR Has Exclusive Discretion to Determine Appropriate Third Party Compensation, TXISI-1286.
Franchise Fee (See Also CITY GOVERNMENT; TAXATION, Privilege Fee; UTILITIES)
Franchise Fee — Municipal — Utility —
Expiration of Franchise Agreement —
Court Cannot Order Continued Payment of Franchise Fees, TXISI-1287.
Court Cannot Order Extension of Contract, TXISI-1288.
Court Need Not Refer the Matter To the PSC, TXISI-1289.
Municipality May Still Charge a Reasonable Fee For Use of Its Rights of Way, TXISI-1290.
Gross Receipts Tax —
203.12(2)(b) — Exemption Is Limited & Narrowly Drawn, TXISI-1291.
Long Distance Telephone Service From Hotels & Motels —
DOR Denial of Refund Affirmed, TXISI-1292.
Primary Engagement In Taxable Utility Business Not Required For Hotel Liability For Tax On Telecommunications Charges, TXISI-1293.
Impact Fees (See CITY GOVERNMENT; CONSTITUTION (U.S.), Commerce Clause; COUNTY GOVERNMENT)
Income Tax — Personal —
Circuit Court Quashed Recording of Out-of-State Judgment (Maine) Regarding — Reversed & Remanded, TXISI-1294.
Insurance Premium Tax —
Prepaid Limited Health Service Organization —
Provision of Behavioral Health Services to Medicaid Recipients — Refund Denied — Liability Confirmed, TXISI-1295.
Intangible Tax —
Bank — 1999 Statutory Exemption — Application For Refund Denied As Untimely, TXISI-1296.
Business Trust Found Not to Be An Exempt Partnership, TXISI-1297.
Imposition of Parallel to Ad Valorem Taxation Does Not Constitute Double Taxation, TXISI-1298.
Only State Government Has the Power Tax, TXISI-1299.
Taxable Situs Discussed, TXISI-1300.
Interest —
Compromise of Found Inappropriate, TXISI-1301.
Jeopardy Tax —
212.0505 Declared Unconstitutional —
Circuit Court Order Regarding Refunds Affirmed & Reversed In Part, TXISI-1302.
Motor Fuel — Aviation — Kerosene —
Kerosene Found Taxable Even If Not Used For Aviation, TXISI-1303.
Motor Fuel (See Also Refunds; CONSTITUTION (U.S.), Commerce Clause, Seminole Tribe of Florida) —
Application For Refund (See Also Refunds) —
Motor Fuel Exported From Florida Without Requisite Exporter License, TXISI-1304.
Criminal Conviction (Arson/Possession of Marijuana), TXISI-1305.
Criminal Plea (Possession of More Than Five (5) Pounds of Marijuana), TXISI-1306.
Dealer Found Bound By Stipulations, TXISI-1307.
Interest On Deposited Funds — Expenditure of, TXISI-1308.
Levy On Bank Deposits Upheld, TXISI-1309.
Refund — Hillsborough County — School Board — DOR Denial of As Untimely, TXISI-1310.
Refund — Hillsborough County School Bd. — DOR Denial of Refund As Time-Barred Reversed (See Also Refunds), TXISI-1311.
School Board Suit Seeking Refund Under 200.41(e)(1) & (2) Rejected, TXISI-1312.
New Professional Sports Franchise — Clarification of DOR Payouts Granted, TXISI-1313.
Out-of-State Concern — Sufficient Nexus With Florida Discussed, TXISI-1314.
Penalty —
Abatement — Dept. Discretion Examined, TXISI-1315.
Abatement — Good Faith Reliance On Erroneous Advice, TXISI-1316.
Abatement — Standard Governing Grant of — Denied, TXISI-1317.
Compromise of Found Inappropriate, TXISI-1318.
Found Unauthorized — Failure to Separately State Used Tire Disposal Fee On Invoice, TXISI-1319.
Property Appraiser Imposition of Found to Be Improper, TXISI-1320.
Requisite Statutory Basis For Examined, TXISI-1321.
Taxpayer Failure to Appear At Hearing, TXISI-1322.
Taxpayer Has the Burden of Proof Regarding, TXISI-1323.
Waived, TXISI-1324.
Perchloroethylene Tax —
Calculation of, TXISI-1325.
Sales Tax On Top of Does Not Constitute Pyramiding, TXISI-1326.
Refunds (See Also Ad Valorem, Assessment; Motor Fuel; Sales Tax; STATUTES, Constitutionality, Facial Constitutionality) —
Applicant’s Burden of Proof — Preponderance of the Evidence, TXISI-1327.
Application For — Prerequisite — Facial Vis. As-Applied Constitutional Challenge, TXISI-1328.
Application For Found Not Prerequisite To Challenge, TXISI-1329.
Application For Found Prerequisite To Challenge, TXISI-1330.
Bank Repossession of Tangible Personal Property — Sales Tax, TXISI-1331.
Bank Which Repossesses a Motor Vehicle On Which Sales Tax Was Paid, TXISI-1332.
Broadband Deployment Sales Tax — Exhaustion of Legislative Appropriation Regarding, TXISI-1333.
Circuit Court Dismissal of Suit For Failure to Exhaust Administrative Remedies, TXISI-1334.
Circuit Court Order Clarifying Previous Opinion: Roswell v. DOR, TXISI-1335.
Circuit Court Ruling Finding That the Statute of Limitations Was a Bar to DOR Seeking a Refund Reversed, TXISI-1336.
Common Law — No Right to — Provision For Strictly Construed, TXISI-1337.
Credit In Lieu of Cash Found Acceptable, TXISI-1338.
DOR Administrative Procedures Are Exclusive and Usually Must Be Utilized Prior to Judicial Relief, TXISI-1339.
DOR Reconsideration of — a $1,000,000 Refund Paid In Installments, TXISI-1340.
DOR Reconsideration of — Procedure For Challenging Is Identical to That For Challenging Assessments, TXISI-1341.
DOR Reconsideration of — Styled As a “Bill” Instead of “Notices of Deficiency” Upheld, TXISI-1342.
DOR Reconsideration of — Time Limit For Challenging, TXISI-1343.
Denial — Establishment & Effect of the Prima Facie Case, TXISI-1344.
Denied — Motor Fuel Tax On Fuel For Export to Another State, TXISI-1345.
Denied — Motor Vehicle, Trailer & Parts Dealer Not Licensed As a Federal Common Carrier, TXISI-1346.
Denied — Sales Tax — 20% of Permanent Full Time Employees Found Not to Be Enterprize Zone Employees, TXISI-1347.
Denied — Sales Tax — Films & Plates Used For Printing & Production of Newspapers & Related Advertising Materials, TXISI-1348.
Documentary Stamp Tax (See Documentary Stamp Tax)
Governmental Entity — Forfeitures Are Strongly Disfavored, TXISI-1349.
Motor Vehicle Dealer — Purchaser Default On Financing — Repossession — Denied, TXISI-1350.
Post-Judgment Interest —
Denied, TXISI-1351.
Pre-Judgment Interest —
Denied, TXISI-1352.
Procedure For Obtaining Examined, TXISI-1353.
Seminole Indian Tribe (See Also CONSTITUTION (U.S.), Commerce Clause, Seminole Tribe of Florida) —
Off Reservation Purchases — Circuit Court Order For Refund Reversed, TXISI-1354.
On Reservation Purchases Used Off Reservation, TXISI-1355.
Special Assessment (See Ad Valorem)
Time Limit For Requesting — School Board — Denial of Refund Found to Amount to a Forfeiture — DOR Denial of Refund Reversed, TXISI-1356.
Time Limit For Requesting Is Applicable Even If Taxes Are Paid In Error, TXISI-1357.
Time Limit For Requesting Is Jurisdictional —
DOR Consent Order Can Extend, TXISI-1358.
Date of Issuance Construed to Be Postmark For Mail On Notice, TXISI-1359.
Time Limit For Requesting Is Jurisdictional, TXISI-1360.
Sales Tax (See Also Refunds; Use Tax; DECLARATORY STATEMENTS, Revenue)–
Yacht, TXISI-1361.
Assessment —
Admissions — Lingerie Modeling Session Fees, TXISI-1362.
Apportionment Between Exempt & Nonexempt Property, TXISI-1363.
Alcohol — Lounge & Package Sales — Tax Included — Corrected Rate, TXISI-1364.
Assessment Alone Is Prima Facie Proof of Retail Value, TXISI-1365.
Automobile Dealer, TXISI-1366.
Automobile Paint & Body Shop, TXISI-1367.
Automobile Repairs Free of Charge By GM Dealers Who Were Reimbursed By GM, TXISI-1368.
Bait & Tackle Shop/Fish Camp/Restaurant, TXISI-1369.
Broadband Internet Technology Equipment — Exhaustion of Legislative Appropriation For Refund Vitiates Right to, TXISI-1370.
Challenger’s Burden of Proof, TXISI-1371.
Computer Dealer — Internet Provider, TXISI-1372.
Construction & Landscape Company Purchases, TXISI-1373.
Convenience Store — Failure to Maintain Register Tapes, TXISI-1374.
Cruise-to-Nowhere —
Commerce Clause Found Not Violated, TXISI-1375.
Concession, Gambling Equipment & Food Concession, TXISI-1376.
Does Not Constitute Foreign Commerce Within Purview of 212.08(8) Exemption, TXISI-1377.
Double Taxation Found Not Established, TXISI-1378.
Fla. May Not Tax Interests Beyond Its Territorial Jurisdiction, TXISI-1379.
Gambling Junket — Concessions — Leased Gaming Equipment — Found Aboard — Rental Property At Port, TXISI-1380.
Operations Found to Clearly Not Be “Intrastate”, TXISI-1381.
Supreme Court Conflict Jurisdiction, TXISI-1382.
United States Territorial Boundary Is Generally Variable & Indeterminate, TXISI-1383.
Decorator Contractor Leasing Plants to Clients, TXISI-1384.
Delivery Service — Restaurant Meals — Assessments Quashed, TXISI-1385.
Fee On Disposal of Used Tires — Failure to Separately State — DOR Penalty Reversed, TXISI-1386.
Floor Covering Materials — Retailer, TXISI-1387.
Food Concessions On Cruise to Nowhere, TXISI-1388.
Food Storage & Handling System For Perishable Food, TXISI-1389.
Furniture Store, TXISI-1390.
Gas Transmission Co. — Overpayments — Underpayments, TXISI-1391.
Grocery Retail Store, TXISI-1392.
Ice Vending Machines, TXISI-1393.
Interior Design & Decorating, TXISI-1394.
Lease — Motor Vehicle —
Right to Refund If Vendor Does Not Remit Taxes, TXISI-1395.
Lease — Real Property — Commercial —
Apportionment Between Taxable & Nontaxable Portions of a Complex, TXISI-1396.
Between Related Entities, TXISI-1397.
Circuit Court Judgment In Favor of DOR Reversed, TXISI-1398.
Failure to Permit, TXISI-1399.
Governmentally Owned — Park — Tennis Tournament, TXISI-1400.
Governmentally Owned, TXISI-1401.
Improvements to Interior of a Store In a Mall Found Not Taxable, TXISI-1402.
Multi-Use Hotel and Land, TXISI-1403.
Physician Group Rent Improperly Includes Employee Leasing, TXISI-1404.
Related Entities —
Character of the Relationship Between the Owner & Occupying Business Is Determinative, TXISI-1405.
Consideration Exchanged Found to Be Payment of a Debt Not Rent, TXISI-1406.
Equal Liability On Debt Found, TXISI-1407.
Grantor Trust, TXISI-1408.
No Exemption For Public Purpose, TXISI-1409.
Occupation & Indemnity Agreement, TXISI-1410.
Related Entities, TXISI-1411.
Written Lease Is Not Required, TXISI-1412.
Lease — Real Property — Residential —
Month-to-Month Lease Found Subject to Tax, TXISI-1413.
Month-to-Month Lease Is Subject to Sales Tax With Certain Exceptions, TXISI-1414.
Month-to-Month Lease, TXISI-1415.
Month-to-Month Written Lease With Tenants Domiciled On Premises, TXISI-1416.
Transient, TXISI-1417.
Lease — Tangible Personal Property — Plants Provided By Decorating Contractor, TXISI-1418.
License —
Lingerie Modeling Session Fees, TXISI-1419.
Real Property For Placement of Free Consumer Guide to Apartments & Homes, TXISI-1420.
Slot Machines — Cruise to Nowhere, TXISI-1421.
Mailing Lists On Magnetic Tape, TXISI-1422.
Magazine — Free Consumer Guides to Apartments & Homes Distributed At Retail Stores, TXISI-1423.
Mobile Home Dealer —
“Sales Price” vs. “Cost Price”, TXISI-1424.
Third Party Labor Costs Cannot Be Deducted, TXISI-1425.
Mobile Home —
Applicability Exhaustively Explored, TXISI-1426.
Originally Purchased For Resale But Instead Subsequently Rented Residentially, TXISI-1427.
Motor Vehicles —
Retail & Wholesale — Repossession Credits, TXISI-1428.
Sold to a Dealer For Resale, TXISI-1429.
Newspaper —
Circuit Court Challenge to Standard Industrial Classification (SIC) In Effort to Be Treated As a Commercial Printer Rejected, TXISI-1430.
Online Flower Sales, TXISI-1431.
Online Prepaid Calling Arrangements, TXISI-1432.
Out-of-State Mail Order Business —
Dealer In New & Used Heavy Tractor Equipment, TXISI-1433.
External Consistency Test, TXISI-1434.
Internal Consistency Test, TXISI-1435.
Requisite Nexus With Fla. Examined, TXISI-1436.
Requisite Nexus With Fla. Found Established, TXISI-1437.
Substantial Nexus Test Examined, TXISI-1438.
Penalty — Compromise of Found Inappropriate, TXISI-1439.
Presumption of Correctness, TXISI-1440.
Presumption of Validity, TXISI-1441.
Printing Machinery — Industrial — 10% Increase In Production —
DOR Denial of Refund Upheld, TXISI-1442.
Purchaser Is Liable, TXISI-1443.
Refunds (See Refunds)
Restaurant — Employee Diversion of Tax to Personal Use — Dealer Is Liable, TXISI-1444.
Sale At Retail Defined, TXISI-1445.
Sale Defined — Tangible Personal Property Must Be Sold At Retail, TXISI-1446.
Satellite Television — Challenge to Differential Above Tax Imposed On Cable Service, TXISI-1447.
Seller Bears the Administrative Burden of Collecting & Remitting, TXISI-1448.
Seminole Indian Tribe Found Exempt From — Fuel Tax Scheme Found Unconstitutional, TXISI-1449.
Services —
Commingled With Rental of Tangible Personal Property, TXISI-1450.
Inextricable Linkage Between Service & Other Aspect, TXISI-1451.
Requisite Nexus to Tangible Personal Property, TXISI-1452.
Standard Industry Code (SIC) Classification Discussed, TXISI-1453.
Steel Building — Pre-Fabricated, TXISI-1454.
Surface Preparation Equipment, TXISI-1455.
Tangible Personal Property —
Equipment Utilized By a Carpet Installer, TXISI-1456.
Improvement to Real Property Is Not Taxable, TXISI-1457.
Lease (See Lease — Tangible Personal Property)
Magnetic Tape Comprised of Consumer Mailing Lists Found to Constitute, TXISI-1458.
Sales Price vs. Cost Price, TXISI-1459.
Taxing Enactments To Be Strictly Construed Against the Government, TXISI-1460.
Taxpayers Are Taxed According to How They Actually Structure Their Affairs — Not According to How They Could Have Structured Their Affairs, TXISI-1461.
Taxpayer Has the Burden of Proof By a Preponderance of the Evidence, TXISI-1462.
Telecommunications —
Credit & Refund Ordered By PSC — Tax Must Likewise Be Credited, TXISI-1463.
Sales of Engineering Services Appurtenant to Equipment — AT&T, TXISI-1464.
Ultimate Consumer Bears the Economic Burden, TXISI-1465.
User Fee (See TAXATION)
Valet Parking Transaction — Not a Bailment — Inextricable Linkage With Service, TXISI-1466.
Vending Machines, TXISI-1467.
Water Tank Distributor, TXISI-1468.
Yacht —
Charter — Exemption — Not Limited to Fla. — Crew Must Be Hired Under Separate Contract — Owners Cannot Use Boat, TXISI-1469.
Purchase of, TXISI-1470.
Safe Harbor, TXISI-1471.
Use & Storage of, TXISI-1472.
Yacht, TXISI-1473.
Certificate of Registration —
Burden of Proof — DOR — Clear & Convincing Evidence, TXISI-1474.
DOR Has the Burden of Proof By Clear & Convincing Evidence In Revocation Proceeding, TXISI-1475.
Failure to Post Cash Deposit, Surety Bond or Irrevocable Letter of Credit After Failure to File Returns — Revocation Denied, TXISI-1476.
Filing An Untimely Return, TXISI-1477.
Issuance of a Judgment Lien Certificate Discussed, TXISI-1478.
Late Filing Constitutes Material Breach of Compliance Agreement Even If No Tax Is Due, TXISI-1479.
Revocation — DOR Has the Burden of Proof By Clear & Convincing Evidence, TXISI-1480.
Revocation — Failure to Remit Sales Tax — Injunction, TXISI-1481.
Revocation — Failure to Remit Sales Tax, TXISI-1482.
Revocation — Failure to Timely File Returns, TXISI-1483.
Revocation of Registration Is Penal In Nature — Cannot Be Summarily Imposed For Future Non-Compliance, TXISI-1484.
Revocation of Registration Is Penal In Nature — Clear & Convincing Evidence Is Required, TXISI-1485.
Consumers’ Certificate of Exemption —
Consumer’s — 50% Test Found Not Satisfied, TXISI-1486.
Group Promoting Redevelopment — Denied, TXISI-1487.
Philippine Cultural Foundation — Denied — Reversed, TXISI-1488.
Polish Mission Foundation — Denied, TXISI-1489.
Purchase of Land & Building Constitutes a Legitimate Expenditure, TXISI-1490.
Restaurant & Lounge — Failure to Remit Proper Amount of Tax, TXISI-1491.
Taxpayer Has the Burden of Proof By Clear & Convincing Evidence, TXISI-1492.
Dealer Has the Obligation to Collect and Remit, TXISI-1493.
Defined, TXISI-1494.
Exemption (See Also STATUTES, Exemptions) —
Aircraft — Research & Development Prototypes, TXISI-1495.
Bailment — Valet Parking Found Not to Constitute, TXISI-1496.
Bare Boat Charter — Purchase of Tangible Personal Property For the Charter — Contract Crew, TXISI-1497.
Broadband Technology Deployments — Exhaustion of Legislative Appropriations Regarding, TXISI-1498.
Burden of Proof — Petitioner, TXISI-1499.
Enterprize Zone (EZ) — Building Materials Purchased For Redevelopment Within — Lapse of EZ Designation Prior to Purchase, TXISI-1500.
Enterprize Zone (EZ) — Building Materials Utilized to Rehabilitate Land Located, TXISI-1501.
Federal Instrumentality — Museum Store On Naval Air Base, TXISI-1502.
Federal Instrumentality — Supreme Court Finds the Case Law Regarding to Be a Bog, TXISI-1503.
Grocery & Seafood Market — Underreported Sales, TXISI-1504.
Improvement to Real Property — Tangible Personal Property, TXISI-1505.
Interstate or Foreign Commerce, TXISI-1506.
Mobile Homes — Replacement — Hurricane Andrew, TXISI-1507.
Motor Vehicle, Trailer & Parts Dealer Not Licensed As a Federal Common Carrier, TXISI-1508.
Narrowly Construed, TXISI-1509.
Out-of-State Purchases, TXISI-1510.
Printed Advertising Materials Distributed For Free Through the Mail, TXISI-1511.
Printing Equipment — Publisher of Newspaper — Denial of Affirmed, TXISI-1512.
Public Purpose — None, TXISI-1513.
Resale — Resale Certificate Is Required, TXISI-1514.
Research & Development By Military Contractor — 212.052(2) — Use In Research Distinguished From Construction of Prototype, TXISI-1515.
Retail Store (Food, Beer, Beverages & Bait) — Adequacy of Business Records — Revised Assessment, TXISI-1516.
Strictly Construed Against Taxpayer, TXISI-1517.
Yacht — Charter (See Yacht)
Failure to Collect — Seller —
Bad Debt — Furniture Dealer — Failure to Claim Loss On U.S. Tax Return Within Twelve (12) Months, TXISI-1518.
Failure to Remit Tax Collected —
Criminal Plea to Theft of State Tax Funds, TXISI-1519.
Diversion By Employees to Personal Use Is No Defense, TXISI-1520.
Woman’s Clothing Store, TXISI-1521.
Special Tax District —
County Health Dept. Surtax Does Not Give Rise to, TXISI-1522.
Statute of Limitations (See PRACTICE & PROCEDURE)
Statutes (See STATUTES, Constitutionality, Construction)
Tax Certificate —
Action to Void & Obtain a Refund Must Be Brought In Circuit – Not County – Court, TXISI-1523.
Taxing Enactments (See STATUTES)
Technical Assistance Advisement (TAA) —
Does Not Establish a Precedent For Third Parties or Other Transactions, TXISI-1524.
Use Tax —
Applicability of Examined, TXISI-1525.
Auto Manufacturer (GM) Case By Case Repair Program Beyond the Base Warranty, TXISI-1526.
Characterization of Tax As “Use” Instead of Sales Is of Little Consequence, TXISI-1527.
Defined & Discussed, TXISI-1528.
Good Faith Belief That Taxes Were Paid Is Not a Defense to Nonpayment, TXISI-1529.
Imposition of Examined, TXISI-1530.
Intended to Compliment the Sales Tax, TXISI-1531.
Interstate Trucking Firm Which Fails To Register As a Common Carrier — Exemption Denied, TXISI-1532.
Materials Used In Fabricating Control Panels In Real Property Improvement Contracts, TXISI-1533.
Not Intended to Pyramid On Top of the Sales Tax, TXISI-1534.
Physician Group Offering Optional Equipment Ordering Service For Franchisees, TXISI-1535.
Relationship To Sales Tax Examined, TXISI-1536.
Sales & Use Taxes Are Separate But Complimentary Taxes, TXISI-1537.
Seller Bears the Administrative Burden of Collecting & Remitting, TXISI-1538.
Separate From But Complimentary to Sales Tax, TXISI-1539.
Subordinate to Sales Tax, TXISI-1540.
Ultimate Consumer Bears the Economic Burden, TXISI-1541.
Vicarious Liability — Respondent Superior, TXISI-1542.
Warrant —
DOR Recording of Tax Warrant As Lien Against Stockholder’s Real Property For Estimated Corporate Gasoline Tax Liability Reversed, TXISI-1543.
Foreign — Found Barred By the Five (5) Year Statute of Limitations Found In 95.11(2), TXISI-1544.
Garnishment In Enforcement of, TXISI-1545.
Notice of Intent to Levy — Challenge to Rejected, TXISI-1546.
Payments Are Applied According to Statute After Issuance, TXISI-1547.
Stipulated Time Payment Agreement Does Not Invalidate or Withdraw, TXISI-1548.
Waste Tire Fees —
Imposed On Seller Or Dealer, TXISI-1549.
State of Florida Is Not Exempt From, TXISI-1550.
Waste Tire Fees, TXISI-1551.
Agencies Have Wide Discretion In Exercising, TXISI-1552.
Agency Bound By Own Rule.
Arbitrary & Capricious —
Defined, TXISI-1553.
Proposed Rule Found Not to Be, TXISI-1554.
Rule Found To Be, TXISI-1555.
As Applied —
Exhaustion of Administrative Remedies Doctrine Is Applicable, TXISI-1556.
Burden of Proof —
On Those Who Challenge Validity, TXISI-1557.
Constitutional Challenge (See Also CONSTITUTION (Fla.) (U.S.)) —
DOAH Cannot Dismiss a Rule Challenge to a Pending Court Case Involving Related Constitutional Claim, TXISI-1558.
Declaration of Statute As Unconstitutional Voids Underlying Rules, TXISI-1559.
Construction (See Also STATUTES) —
Agency Construction Entitled to Great Weight — Except When There Are Conflicting Interpretations, TXISI-1560.
Agency Construction Entitled To Great Weight, TXISI-1561.
Presumption of Constitutionality, TXISI-1562.
Invalidity (120.54(4)), Proposed Rule —
Citrus —
Equalization Tax On Non-Florida U.S. Orange Juice, TXISI-1563.
Standard Governing Review of, TXISI-1564.
Invalidity (120.56), Adopted Rule —
Revenue —
Corporate Income Tax — Net Operating Loss Carryover From Affiliated Companies, TXISI-1565.
Sales Tax — Trade-Ins of Used Articles of Tangible Personal Property, TXISI-1566.
Standard Governing Review of, TXISI-1567.
Invalidity — Emergency Rule —
Citrus —
Mechanism For the Collection of Equalization Tax On Non-Florida U.S. Orange Juice, TXISI-1568.
Scope of DOAH Review of Is Limited, TXISI-1569.
Standard Governing the Determination of, TXISI-1570.
Proposed Rule —
DOR Has the Burden of Proof Regarding By a Preponderance of the Evidence, TXISI-1571.
No Presumption of Validity, TXISI-1572.
Rule —
Presumption of Validity, TXISI-1573.
Repealed — Writ of Prohibition Prevents Challenge to Validity, TXISI-1574.
Rulemaking Authority —
Declaration of Statute As Unconstitutional Voids Underlying Rules, TXISI-1575.
Pendency of a Pertinent Judicial Proceeding Does Not Prevent Exercise of, TXISI-1576.
Standing (See Also PRACTICE & PROCEDURE, Intervenors) —
Two (2) Prong Test, TXISI-1577.
Unpromulgated Rule —
Revenue (DOR) —
Apportionment Between Exempt & Nonexempt Property — Sales Tax, TXISI-1578.
Technical Assistance Advisements (TAA) Do Not Constitute, TXISI-1579.
Validity (120.54(4)), Proposed Rule —
Citrus —
Mechanism For the Collection of Equalization Tax On Non-Florida U.S. Orange Juice, TXISI-1580.
Standard Governing Determination of, TXISI-1581.
Revenue —
Ad Valorem Assessments — Challenges to — Provisions Governing Rescheduling of Hearings & Correspondence Regarding, TXISI-1582.
Standards Governing Challenges Discussed, TXISI-1583.