Supreme Court of Florida

The jurisdictional non-claim provisions of section 194.171 do not apply to a claim by the State challenging a tax assessment as void on the ground that the property assessed is immune from ad valorem taxation.

Appellate Information

• Decided 11/16/2006
• Published 11/16/2006

Judges

• PARIENTE, J.

Court

• Supreme Court of Florida

Counsel

• For Appellant:
  
• George T. Reeves of Davis, Schnitker, Reeves and Browning, P.A., Madison, FL, Andrew J. Decker, IV of the Law Office of Andrew J. Decker, III, P.A., Live Oak, FL, and Laura Beth Faragasso of Henry, Buchanan, Hudson, Suber and Carter, P.A., Tallahassee, FL, for Petitioners., Charles J. Crist, Jr., Attorney General, Christopher M. Kise, Solicitor General, Louis Hubener, Chief Deputy Solicitor General, and Christine M. Guard, Assistant General Counsel, Tallahassee, FL, on behalf of the State of Florida, as Amicus Curiae.


• For Appellees:
  
• Benjamin K. Phipps of The Phipps Firm, Tallahassee, FL, S. Austin Peele of Darby, Peele, Bowdoin, and Payne, Lake City, FL, and Anthony W. Garcia, Assistant General Counsel, Department of Management Services, Tallahassee, FL, for Respondents.