Defendants. I. 1. This is an action for a declaratory judgement and to challenge the removal
|
|
- Marjory Gibbs
- 5 years ago
- Views:
Transcription
1 IN TFM CIRCI.IIT COURT OF T}IE TWELFTH JUDICIAL CIRCUIT IN AND FOR SARASOTA COLINTY, FLORIDA CHARLES J. HALL, Plaintiff, case NI.LO/ / - C,4-0 0 O 7 O 7 V. BILL FURST, as Property Appraiser of Sarasota County, Florida, BARBARA FORD-COATES, as Tax Collector of Sarasota County, Florida, and LEON M. BIEGALSKI, As Executive Director of the Florida Department of Revenue, Defendants. I COMPLAINT Plaintiff CHARLES J. HALL, sues Defendants, BILL FURST, as Property Appraiser of Sarasota County, Florida ("Appraiser"), BARBAIL{ FORD-COATES, as Tax Collector of Sarasota County, Florida ("Collector"), and LEON M. BIEGALSKI, as Executive Director of the Florida Department of Revenue ("Department"), and alleges: 1. This is an action for a declaratory judgement and to challenge the removal of a homestead exemption on property in Sarasota County, Florida and the imposition of a tax lien on that property. 2. This Court has jurisdiction pursuant to Chapter 194, Florida Statues, article V, Section 5 and 20 of the Florida Constitution, and section , Florida Statutes.
2 3. Plaintiff Charles J. Hall, is an octogenarian who owns certain real property located at 5461Sylvania Avenue, North Port, Florida 34291and identified as Parcel No ("the Florida Property"). 4. Appraiser is sued herein in his official capacity and is a necessary party to the action pursuant to section (2), Florida Statutes. 5. Collector is sued herein in her official capacity and is a necessary party to the action pursuant to section (3), Florida Statutes. 6. Defendant Leon M. Biegalski is sued herein in his official capacity and is a necessary pw to the action pursuant to section (5), Florida Statutes. 7. The Florida Constitution provides in pertinent part as follows: (a) Every person who has legal or equitable title to real estate and maintains thereon the permane-nt residence of the owner... shall be exempt from taxation thereon. 8. Section , Florida Statutes, provides that: (1Xa) A person who, on January l, has the legal title or beneficial title in equity to real property in this state and who in sood faith makes the property his or her permanent residence... is entitled to anexemption... ( ) The exemption provided in this section applies only to those parcels classified and assessed as owner-occupied residential property.... (5) A person who is receiving or claiming the benefit of an ad valorem tax exemption or a tax credit in another state where permanent residency is required as a basis for the granting of that ad valorem tax exemption or tax credit is not entitled to the homestead exemption provided by this section.
3 9. Plaintiff purchased the Florida Property on February 17, From February 17,1987, through the present, the Plaintiff has owned the Florida Property. 10. Plaintiff is currently a pennanent resident of Sarasota County, Florida and has been a pefinanent resident of Sarasota County, Florida since In 2001, Plaintiff in good faith made the Florida Property his permanent residence and, since that time, has continuously maintained the Florida Property as his permanent residence. 12. In 2001, after making the Florida Property his permanent residence, Plaintiff applied for and received a homestead exemption on the Florida Property. Plaintiff continued to receive a homestead exemption on the Florida Property tfuough the 2015 taxyear. 13. On or about July 1, 2016, Appraiser sent Plaintiff a letter advising him that it had come to the Property Appraiser's attention that Plaintiff may have been improperly receiving a homestead exemption in the tax years. A copy of the letter is attached and incorporated herein as Exhibit "A". The Property Appraiser contended in the letter that the Plaintiffs properly was not eligible for the homestead exemption pursuant to section , Florida Statutes, because he was receiving or claiming the benefit of an exemption or credit based upon permanent residency in another state, subsequent to the time he first applied for the homestead exemption in Sarasota County.
4 14. Thereafter, Plaintiff contacted the Property Appraiser to advise that its information was inaccurate and that he had never received the benefit of an exemption or credit based upon permanent residency in another state subsequent to the time he first applied for the homestead exemption in Sarasota County and that at all times he had maintained Sarasota, Florida as his permanent residence. 15. Notwithstanding Plaintiffs assertion that the Property Appraiser was incorrect in its assessment, on or about August 3, 2016, Appraiser's office sent the Plaintiff a second letter advising him that it had recorded a tax lien against the Florida Property to recover taxes for the years which would have been due if Plaintiff had not received a homestead exemption on his residence in those years. A copy of the letter is attached and incorporated herein as Exhibit o'b". The stated basis for the lien was receiving a residency based exemption or credit in another state. 16. The Property Appraiser recorded the tax lien in the Public Records as Instrument No on August 3, A copy of the recorded tax lien is attached and incorporated herein as Exhibit "C." 17. Plaintiff owns a secondary home in Stark County, Ohio which he purchased after Ohio, like Florida, grants a homestead exemption to certain eligible homeowners. Ohio Revised Code section permits the following individuals to apply for a homestead exemption: (AXIXaXD A person who is permanently and totally disabled; (ii) A person who is sixty-five years of age or older; and
5 (iii) A person who is the surviving spouse of a deceased person who was permanently and totally disabled or sixty-five years of age or older and who applied and qualified for a reduction in taxes under this division in the year of death, provided the surviving spouse is at least fiftynine but not sixty-five or more years of age on the date the deceased spouse dies. 19. Like Florida, in order to obtain a homestead exemption in Ohio, one must submit an application. O.R.C At no time between 2006 and the present did Plaintiff submit an application for a homestead exemption in Ohio or any other State. 21. At no time between 2006 and the present did Plaintiff receive a homestead exemption in Ohio or any other State. 22. Ohio further provides all real property owners whose property is not intended primarily for a business activrty a 2.5o/o reduction in their real estate taxes. O.R.C. section (A)(1 ). 23. "Business activity" is defined as "all uses of real property, except farming; leasing property for farming; occupying or holding property improved with single-family, two-family, or three-family dwellings; leasing property improved with single-family, two-family, or three-family dwellings; or holding vacant land that the county auditor determines will be used for farming or to develop single-family, two-family, or threefamily dwellings." O.R.C. section (AX1). 24. Receipt of the Ohio tax reduction is not conditioned on the owner claiming the property as his "permanent residence." O.R.C. section ; see also Ohio Apt. Assn. v. Levin,l27 Ohio St.3d 76,84,936N.E.2d919,927 (Ohio 2010).
6 25. At no time between 2006 and the present did Plaintiff receive a tax credit in another state that required "permanent residency" as a condition for receipt of the tax credit. 26. At no time between 2006 and the present did Plaintiff abandon the Florida Property as his homestead. 27. The Property Appraiser knew, or should have known, that the tax credit received by Plaintiff in Ohio was not based on his residency within the State of Ohio but instead on his classification as an owner of residential property that was not used primarily for a business purpose. O.R.C. section ; see also Ohio Apt. Assn. v. Levin, 127 Ohio St. 3d 76,84,936 N.E.2d 919, 927 (Ohio 2010). 28. The Property Appraiser wrongfully and without cause removed the homestead exemption from Plaintiff s Florida Property for the years The homestead exemption must be reinstated for the Florida Property effective present as there are no facts which would authorize the Property Appraiser to remove the exemption under Florida law. 30. Plaintiff was required to retain the undersigned attorney to represent him herein and has agreed to pay a reasonable fee for her services.
7 COUNT I UNLAWFUL TAX LIEN 31. Plaintiff re-alleges and incorporates by reference the allegations of paragraphs 1-30 as though fully set forth herein. 32. Plaintiff was entitled to a homestead exemption on the Florida Property in years Specifically, because Plaintiff owned the Florida Property and maintained his permanent residence on the Florida Property, Plaintiff was entitled to a homestead exemption on the Florida Property pursuant to Article 6(a) of the Florida Constitution. 34. The Property Appraiser's determination that Plaintiff received a residency based exemption or credit in another state during the years was wrong. 35. The Property Appraiser does not have authority to deny a basic Article 6(a) homestead exemption to a property that is a bona fide permanent residence. 36. Because the Plaintiff was entitled to a homestead exemption on the Property for the years , the Property Appraiser's retroactive removal Florida of the homestead exemption and imposition of a tax lien was unlawful. WHEREFORE, Plaintiff requests that this Court: (a) Enter an order reinstating the homestead exemptions Florida Property and determining that Plaintiff is not required to file an on the annual application or statement in order to maintain the homestead exemption on his Florida Property; (b) Cancel the Tax Lien;
8 (c) Award Plaintiff his attorneys' fees incurred in bringing this action; (d) Award Plaintiff his costs incurred in bringing this action pursuant to section , Florida Statutes; and (e) Award such other general relief as may be just and equitable. Dated: February 22,2017 TI{E LEATHERWOOD LAW FIRM, P.A S. Osprey Avenue Sarasota, FL Telephone: (9a1) Facsimile: (941) By: Vd,e.rb L. Lealh,e-noood, Valerie L. Leatherwood Florida Bar No Attorney for Plaintiff CHARLES J. HALL
1. This is an action for a declaratory judgment and to challenge the partial removal
IN THE CIRCUIT COURT OF THE TWELFTH JUDICIAL CiRCUIT IN AND FOR SARASOTA COI.INTY. FLORIDA ROD REBHOLZ,as Trustee of the Rod Rebholz Revocable Trust, Plaintifl v. CaseNo. BILL FURST, as Property Appraiser
More information1. As of January L,20L4,legaI title to the Subject Property was vested in The
Filing # 21554461 Electronically Filed 12112/2014 12:27:51 PM IN THE CiRCUIT COURT OF TI-IE TENTH JUDICIAL CIRCUIT IN AND FOR POLK COUNTY, FLORIDA CNIL DIVISION BETH E. SEARS, as Successor Trustee of The
More information1. This is an action to contest an ad valorem tax assessment for the tax year
Filing # 65479654 E-Filed l2ll5l20l7 04:34:03 PM IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CTRCUIT IN AND FOR ORANGE COUNTY, FLORIDA CryIL DIVISION YARD HOUSE USA,INC., a foreign corporation, Plaintiff,
More information1. This is an action to contest an ad valorem tax assessment for the tax year
Filing' # 65477470 E-Filed LZllSlZOl7 04:14:tZPM IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COUNTY, FLORIDA CIVIL DIVISION RARE HOSPITALITY MANAGEMENT, LLC, a foreign limited
More informationFiling # E-Filed 09/28/ :37:26 PM 18-CA-9531
Filing # 78610997 E-Filed 09/28/2018 03:37:26 PM IN THE CIRCUIT COURT OF THE THIRTEENTH JUDICIAL CIRCUIT IN AND FOR HILLSBOROUGH COUNTY, FLORIDA CIVIL DIVISION SHELL POINT MARINA, LLC, a Florida limited
More informationFiling # E-Filed 06/16/ :55:18 PM
Filing # 42883479 E-Filed 06/16/2016 09:55:18 PM IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COUNTY, FLORIDA CIVIL DIVISION WALT DISNEY PARKS AND RESORTS US, INC., a Florida corporation,
More informationPlaintiff, ; IN THE CIRCUIT COURT OF TI{E llth JUDICIAL CIRCUIT, IN AND FOR MIAMI- DADE COUNTY, FLORIDA
Filing # 59493056 E-Filed O7l25l2OL7 03:51:07 PM IN THE CIRCUIT COURT OF TI{E llth JUDICIAL CIRCUIT, IN AND FOR MIAMI- DADE COUNTY, FLORIDA GENERAL JURISDICTION DIVISION CASE NO. CC-AVENTURA INC. d/bia
More information1. This is an action to challenge the Property Appraiser's assessment in. Plaintiff, UNIVERSAL CITY DEVELOPMENT PARTNERS, LTD., a
Filing' # 4146t062 E-Filed 05 I t3 12016 l2:1 8 : 39 PM IN THE CIRCUIT COURT OB THE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COUNTY, FLORIDA UNIVERSAL CITY DEVELOPMENT PARTNERS, LTD., a Florida limited
More informationl. In this action, the Property Appraiser seeks to reverse a decision of the Miami-
Filing # 75429003 E-Filed 0712412018 02:21:30 PM IN THE CIRCUIT COURT OF THE I lth JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA GENERAL JURISDICTION DIVISION CASENO. 20r8-024994-CA-01 PEDRO J.
More information1. This is an action to contest ad valorem tax assessments for the tax year. Plaintiff, WALT DISNEY PARKS AND RESORTS US, INC.
Filing # 73534604 E-Filed 0611312018 0b:43:37 PM IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COUNTY, FLORIDA CNIL DIVISION WALT DISNEY PARKS AND RESORTS US, INC., a Florida corporation,
More information1. The Plaintiff, LAKE V/ALES RETIREMENT CENTER, [NC., (hereinafter
LAKE WALES RETIREMENT CENTER, INC., IN THE CIRCUIT COURT OF THE TENTH JUDICIAL CIRCUIT IN AND FOR POLK COUNTY, FLORIDA CASE NO. lol.t- C.4 - po I I sj v.' Plaintiff, MARSHA M. FAUX, as the Property Appraiser
More information1. The Plaintiff, PRESBYTERIAN RETIREMENT COMMUNITIES, [NC., 2. Plaintiff is a Florida not-for-profit corporation properly registered with the Florida
PRESBYTERIAN RETIREMENT COMMI]NITIES, INC,, IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COUNTY, FLORIDA CASE NO. Aol'l - C h- oo 1t, 88 - A Plaintiff, RICK SINGH, as the Property
More information1". This is an actibn to contest an ad valorem tax assessments for the tax year. limited liability company and SOUTHEASTERN.
Filing # 60257371 E-Filed 0811012A17 0515:01 PM IN THE CIRCUIT COURT OF THE ELEVENTH JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA CIVIL DIVISION WINN DIXIE STORES, INC., A Florida corporation,
More information1.1 This is an action for injunctive relief and declaratory relief within the
IN THE CIRCUIT COURT OF THE FIFTEENTH JUDICIAL CIRCUIT IN AND FOR PALM BEACH COUNTY, FLORIDA SANDY SEIDMAN vs. Plaintiff, CASE NO.: CIVIL DIVISION: DOROTHY JACKS, PALM BEACH COUNW PROPERW APPMISER, ANNE
More informationFiling # E-Filed 06/16/ :48:54 PM
Filing # 42883456 E-Filed 06/16/2016 09:48:54 PM IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COUNTY, FLORIDA CIVIL DIVISION WALT DISNEY PARKS AND RESORTS US, INC., a Florida corporation,
More information2. This action is brought pursuant to Florida Statute $ Plaintiff, ATLANTIC AVE DEVELOPMENT LLC, is a Florida Limited Liability
IN THE CIRCUIT COURT IN AND FOR THE 15TH rudicial CIRCUIT IN AND FOR PALM BEACH COUNTY, FLORIDA ATLANTIC AVE DEVELOPMENT LLC ANd MGM SUNDY HOUSE LLC V. Plaintiffs CASE No, A)cA @q(r( CNIL DIVISION JUDGE:
More information1.1 This is an action for injunctive relief and declaratory relief within the
IN THE CIRCUIT COURT OF THE FIFTEENTH JUDICIAL CIRCUIT IN AND FOR PALM BEACH COUNTY, FLOR]DA H.B. WEHRLE, lll and CECILIA HAMRICK WEHRLE, CASE NO.: CIVIL DIVISION: VS. Plaintiffs, DOROTHY JACKS, PALM BEACH
More informationCHAPTER Senate Bill No. 4-D
CHAPTER 2007-339 Senate Bill No. 4-D An act relating to ad valorem taxation; authorizing the Department of Revenue to adopt emergency rules; providing for application and renewal thereof; requiring the
More informationFiling # E-Filed 06/17/ :41:16 AM
Filing # 42889929 E-Filed 06/17/2016 09:41:16 AM IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COUNTY, FLORIDA CIVIL DIVISION WALT DISNEY PARKS AND RESORTS US, INC., a Florida corporation,
More information1. This action arises out of the denial for the Tax Years 2016 and 2017 by the St. Lucie. Filing # E-Filed 04124/2017 ll:04:01 PM COMPLAINT
Filing # 55517048 E-Filed 04124/2017 ll:04:01 PM IN THE CIRCUM COURT OF THE NINETEENTH JUDICIAL CIRCUIT, IN AND FOR ST. LUCIE COUNTY, FLORIDA CITY OF PORT SAINT LUCIE, a Florida municipal corporation,
More information. IN THE CIRCUIT COURT OF THE
PRESBYTERIAN RETIREMENT COMMLINITIES, INC.,. IN THE CIRCUIT COURT OF THE SIXTH JUDICIAL CIRCUIT IN AND FOR PINELLAS COLINTY, FLORIDA CASENO. /7-oO3E8{- t-x V. Plaintiff, MIKE TWITTY, as the Property Appraiser
More informationIN THE CIRCUIT COURT OF THE
POINTE ORLANDO DEVELOPMENT COMPANY, a California general partnership, Plaintiff, IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COLINTY, FLORIDA CASENo. 20tT-CA-4318-O DIVISION: V;
More informationIN THE CIRCUIT COURT OF THE FIFTH JUDICIAL CIRCUIT IN AND FOR CITRUS COUNTY, FLORIDA
Electronically Filed 11/22/2013 09:49:47 AM ET IN THE CIRCUIT COURT OF THE FIFTH JUDICIAL CIRCUIT IN AND FOR CITRUS COUNTY, FLORIDA DUKE ENERGY FLORIDA, INC., d/b/a DUKE ENERGY, a Florida corporation,
More informationl. This is an action to contest the decision of the Osceola County Value 2. The plaintiff, Katrina Scarborough, is the duly elected Osceola County
Filing # 69878751 E-Filed 0312712018 03:55:07 PM IN THE CIRCUIT COURT OF THE NINTH rudicial CIRCUIT, tn AND FOR OSCEOLA COUNTY, FLORIDA CASE NO: KATRINA SCARBOROUCH, as Osceola County Property Appraiser,
More informationCHAPTER Senate Bill No. 1830
CHAPTER 2013-72 Senate Bill No. 1830 An act relating to ad valorem taxation; amending s. 192.047, F.S.; providing that the postmark date of commercial mail delivery service is considered the date of filing
More information1. This is an action to contest ad valorem tax assessments pursuant to Section
Filing # 56198490 E-Filed 0510912017 03:22:29 PM IN TTIE CIRCUIT COURT OF THE FIFTEENTH JUDICIAL CIRCUIT, IN AND FOR PALM BEACH COUNTY, FLORIDA SEARS HOLDINGS MANAGEMENT CORPORATION, a Delaware corporation,
More informationSTATE OF FLORIDA LEE COUNTY PROPERTY APPRAISER KENNETH M. WILKINSON, C.F.A.
STATE OF FLORIDA LEE COUNTY PROPERTY APPRAISER KENNETH M. WILKINSON, C.F.A. R 2010 Mailing Address: P.O. Box 1546 Fort Myers, Florida 33902-1546 Physical Address: 2480 Thompson Street Fort Myers, Florida
More information2. Plaintiff is a Florida not-for-profit corporation properly registered with the Florida
Filing # 72083739 E-Filed 0511412018 l1:53:09 AM LAKE WALES RETIREMENT CENTE,R, TNC., vs. Plaintiff, IN THE CIRCUIT COURT OF THE TENTH JUDICIAL CIRCUIT IN AND FOR POLK COUNTY, FLORIDA CASE NO.?.Ð tß-c
More informationIN THE CIRCUIT COURT OF THE SECOND JUDICIAL CIRCUIT IN AND FOR LEON COUNTY, FLORIDA
IN THE CIRCUIT COURT OF THE SECOND JUDICIAL CIRCUIT IN AND FOR LEON COUNTY, FLORIDA STATE OF FLORIDA, ) OFFICE OF THE ATTORNEY ) GENERAL, DEPARTMENT OF ) LEGAL AFFAIRS, ) ) ) CASE NO. Plaintiff, ) v. )
More information1. The Plaintifl, FGHP FUNDING WEST LP (hereinafter "Plaintiffl'), owns real
IN THE CIRCUIT COURT OF THE EIGHTEENTH JUDICIAL CIRCUIT IN AND FOR SEMINOLE COI.]NTY, FLORIDA FGHP FIINDING WEST LP, Plaintiff, DAVID JOHNSON, as the Property Appraiser of Seminole County, Florida; JOEL
More information1. The Plaintiff, IA LODGING ORLANDO DOWNTOWN, LLC (hereinafter. 2. The Plaintiff is a Delaware limited liability company authorized to transact -1-
IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COUNTY, FLORIDA TA LODGING ORLANDO DOWNTOWN, LLC, Plaintiff, V. CASENO. dota- CA- a Saos-o RICK SINGH, as the Property Appraiser of
More informationIN THE CIRCUIT COURT OF THE FIFTH JUDICIAL CIRCUIT IN AND FOR CITRUS COUNTY, FLORIDA
IN THE CIRCUIT COURT OF THE FIFTH JUDICIAL CIRCUIT IN AND FOR CITRUS COUNTY, FLORIDA DUKE ENERGY FLORIDA, INC., d/b/a DUKE ENERGY, a Florida corporation; and SEMINOLE ELECTRIC COOPERATIVE, INC., a Florida
More informationFiling # E-Filed 06/16/ :40:09 PM
Filing # 42883410 E-Filed 06/16/2016 09:40:09 PM N THE CRCUT COURT OF THE NNTH JUDCAL CRCUT N AND FOR ORANGE COUNTY, FLORDA CVL DVSON WALT DSNEY PARKS AND RESORTS US, NC., a Florida corporation, Plaintiff,
More information1. In this action, the Property Appraiser appeals a decision of the Miami-Dade
IN THE CIRCUIT COURT OF THE ELEVENTH JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COI-INTY. FLORIDA PEDRO J. GARCIA, as Property Appraiser for Miami-Dade County, Florida, vs. Plaintiff, SENYAR MIAMI HOLDING,LLC,
More information1. Ptaintifl Andrew A. Greenstein, in his capacity as Trustee of the Andrew. 2. Defendant CAREY BAKER is sued in his official capacrty as Lake County
IN THE CIRCUIT COURT FOR THE FIFTH rudicial CIRCUIT IN AND FOR LAKE COI.INTY, FLORIDA ANDREW A. GREENSTEIN, as Trustee of the Andrew Greenstein Trust, CASE NO.: 2015-CA- Plaintiff, v. CAREY BAKER, as Lake
More informationDRAFT- SUBJECT TO REVISIONS BEFORE FILING
IN THE CIRCUIT COURT OF THE TWELFTH JUDICIAL CIRCUIT IN AND FOR SARASOTA COUNTY, FLORIDA THE SIESTA KEY ASSOCIATION OF SARASOTA, INC., and DAVID N. PATTON, Plaintiffs, v. Case No. STATE OF FLORIDA DEPARTMENT
More information1. In this action, the Property Appraiser seeks to reverse a decision of the Miami-Dade
fifi.,g # 58340876 E-Filed 0612712017 05:26:29 PM PEDRO J. GARCIA, as Property Appraiser for Miami-Dade County, Florida, vs. Plaintiff, 17070 COLLINS AVENUE SHOPPING CENTER, LTD., a Florida Limited Partnership,
More informationF L O R I D A H O U S E O F R E P R E S E N T A T I V E S
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 House Joint Resolution A joint resolution proposing an amendment to Section 6 of Article VII and the creation of a new section in Article
More informationAd Valorem Tax Escambia County FL Explained
Ad Valorem Tax Escambia County FL Explained What properties must be appraised? REAL PROPERTY - the physical land and appurtenances affixed to the land, e.g., structures. The term "land","real estate","realty"
More informationAnnual Report. Les Cook, CFA Citrus County Property Appraiser. Citrus County Property Appraiser [Type here] October 2017
2017 Annual Report Les Cook, CFA Citrus County Property Appraiser Citrus County Property Appraiser [Type here] October 2017 A Message from Les Cook The Citrus County Property Appraiser Annual Report contains
More informationCOMPLAINT FOR PERMANENT INJUNCTIVE RELIEF, AND OTHER STATUTORY RELIEF. Plaintiff, STATE OF FLORIDA, OFFICE OF THE ATTORNEY GENERAL,
IN THE CIRCUIT COURT OF THE SECOND JUDICIAL CIRCUIT IN AND FOR LEON COUNTY, FLORIDA STATE OF FLORIDA OFFICE OF THE ATTORNEY GENERAL DEPARTMENT OF LEGAL AFFAIRS, Plaintiff, vs. CASE NO. 05- THE GLOBAL HEALINGS
More informationFLORIDA CONSTITUTION
FLORIDA CONSTITUTION (Provisions related to ad valorem property taxes and exemptions) ARTICLE VII - FINANCE AND TAXATION SECTION 2. Taxes; rate.-- All ad valorem taxation shall be at a uniform rate within
More informationIN THE FLORIDA FIRST JUDICIAL CIRCUIT IN AND FOR ESCAMBIA COUNTY, FLORIDA
Filing # 39299957 E-Filed 03/22/2016 10:50:35 AM S.J., Plaintiff, IN THE FLORIDA FIRST JUDICIAL CIRCUIT IN AND FOR ESCAMBIA COUNTY, FLORIDA v. Case No.: 2016 CA MALCOLM THOMAS and SCHOOL BOARD FOR ESCAMBIA
More informationSTATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF FLORIDA LAND SALES, CONDOMINIUMS, AND MOBILE HOMES
STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF FLORIDA LAND SALES, CONDOMINIUMS, AND MOBILE HOMES IN RE: PETITION FOR ARBITRATION HIGH POINT OF DELRAY WEST CONDOMINIUM
More informationCASE NO. 1D An appeal from the Circuit Court for Santa Rosa County. John F. Simon, Jr., Judge.
IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA GENESIS MINISTRIES, INC., v. Appellant, NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED CASE
More informationCOMMISSION AGENDA ;. 1<1. 1./ t1 llc
TO: FROM: The Honorable Chairman and Members of the Board of County Commissioners James L. Bennett, County Attorney ft/f3j COMMISSION AGENDA ;. 1
More informationFiling # E-Filed 09/28/ :42:23 PM
Filing # 62157822 E-Filed 09/28/2017 04:42:23 PM IN THE CIRCUIT COURT OF THE 2ND JUDICIAL CIRCUIT IN AND FOR LEON COUNTY, FLORIDA SCHOOL BOARD OF PALM BEACH COUNTY, Case No. Plaintiff, v. FLORIDA STATE
More informationÌ Î LEGISLATIVE ACTION... The Committee on Finance and Tax (Storms) recommended the following:
Senate Comm: RCS 04/13/2010 LEGISLATIVE ACTION...... House The Committee on Finance and Tax (Storms) recommended the following: 1 2 3 4 5 6 7 8 9 10 11 12 Senate Amendment (with title amendment) Delete
More information2018 Annual Report FINAL CERTIFICATION. Les Cook, CFA Citrus County Property Appraiser
2018 Annual Report FINAL CERTIFICATION Les Cook, CFA Citrus County Property Appraiser A Message from Les Cook The Citrus County Property Appraiser Annual Report contains an overview of the trends in the
More informationSupreme Court of Florida. Lewis WARD, et al., Petitioners, Gregory BROWN, Property Appraiser of Santa Rosa County, etc., et al., Respondents.
WARD v. BROWN, 894 So.2d 811, 29 Fla. L. Weekly S611 (Fla. 2004) Supreme Court of Florida. Lewis WARD, et al., Petitioners, v. Gregory BROWN, Property Appraiser of Santa Rosa County, etc., et al., Respondents.
More informationYOUR GUIDE TO THE REASSESSMENT PROGRAM
YOUR GUIDE TO THE REASSESSMENT PROGRAM Why Reassess? Reassessment is required by law. Act 208, as passed by the General Assembly in 1975, provides that all real property will be valued at its current market
More informationNOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED
NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED IN THE DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT CVS EGL FRUITVILLE SARASOTA FL, ) LLC and HOLIDAY CVS, LLC, )
More informationFreestoneCentralAppraisalDistrict 2018 AnnualR eport
FreestoneCentralAppraisalDistrict 218 AnnualR eport Introduction The Freestone Central Appraisal District is a political subdivision of the state. The Constitution of the State of Texas, the Texas Property
More informationTRANSMITTAL MEMORANDUM PROPERTY TAX OVERSIGHT RULES
PTO TM #15-01 TRANSMITTAL MEMORANDUM PROPERTY TAX OVERSIGHT RULES PURPOSE: This transmittal memorandum contains changes to the Department of Revenue Rules within the Property Tax Oversight Program. RULE
More informationDenton Central Appraisal District P O Box Denton, TX (940)
Denton Central Appraisal District P O Box 50746 Denton, TX 76206-0746 (940) 349-3800 NEW HOMESTEAD EXEMPTION APPLICATION RULES Dear Property Owner: Please complete the following application for Residential
More informationCitrus County Property Appraiser TRIM Frequently Asked Questions
Citrus County Property Appraiser TRIM Frequently Asked Questions updated 8-13-2018 1 1 WHAT IS A TRIM NOTICE? TRIM stands for TRuth In Millage. This notice allows you to compare last year s assessed value
More informationIN THE CIRCUIT COURT OF THE FOURTH JUDICIAL CIRCUIT IN AND FOR CLAY COUNTY, FLORIDA
IN THE CIRCUIT COURT OF THE FOURTH JUDICIAL CIRCUIT IN AND FOR CLAY COUNTY, FLORIDA COUNTRYWIDE HOME LOANS, INC. FOR THE BENEFIT OF WASHINGTON MUTUAL MORTGAGE SECURITIES CORP., Plaintiff, CIVIL DIVISION
More informationARIZONA TAX COURT TX /18/2006 HONORABLE MARK W. ARMSTRONG
HONORABLE MARK W. ARMSTRONG CLERK OF THE COURT L. Slaughter Deputy FILED: CAMELBACK ESPLANADE ASSOCIATION, THE JIM L WRIGHT v. MARICOPA COUNTY JERRY A FRIES PAUL J MOONEY PAUL MOORE UNDER ADVISEMENT RULING
More informationBe It Enacted by the Legislature of the State of Florida:
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 A bill to be entitled An act relating to ad valorem taxation; amending s. 193.023, F.S.; revising authority of the property appraiser
More informationThe 2009 Florida Statutes
The 2009 Florida Statutes 196.001 Property subject to taxation. 196.002 Legislative intent. CHAPTER 196 - EXEMPTIONS 196.011 Annual application required for exemption. 196.012 Definitions. 196.015 Permanent
More informationFALCON FIELD AIRPORT AIRCRAFT TIEDOWN STORAGE AGREEMENT
FALCON FIELD AIRPORT AIRCRAFT TIEDOWN STORAGE AGREEMENT This AIRCRAFT TIEDOWN STORAGE AGREEMENT ( Agreement ) is by and between the CITY OF MESA, a Municipal Corporation, hereinafter referred to as the
More informationCOMPLAINT ON REAL PROPERTY ASSESSMENT FOR 20. BEFORE THE BOARD OF ASSESSMENT REVIEW FOR (city, town village or county) PART ONE: GENERAL INFORMATION
NEW YORK STATE DEPARTMENT OF TAXATION & FINANCE OFFICE OF REAL PROPERTY TAX SERVICES RP-524 (3/09) COMPLAINT ON REAL PROPERTY ASSESSMENT FOR 20 BEFORE THE BOARD OF ASSESSMENT REVIEW FOR (city, town village
More informationMr. Don Horn, Chairperson, Miami-Dade Housing Finance Authority Board Ms. Patricia J. Braynon, Director, Miami-Dade Housing Finance Authority
To: From: Mr. Don Horn, Chairperson, Miami-Dade Housing Finance Authority Board Ms. Patricia J. Braynon, Director, Miami-Dade Housing Finance Authority Christopher Mazzella, Inspector General Date: August
More informationOTHER LEGAL RESOURCES INCLUDING STATUTORY CRITERIA
State of Florida OTHER LEGAL RESOURCES INCLUDING STATUTORY CRITERIA For Use By Value Adjustment Boards In Conjunction With The Uniform Policies and Procedures Manual Florida Department of Revenue Revised
More informationALACHUA COUNTY VALUE ADJUSTMENT BOARD. Process and Procedures 2007
ALACHUA COUNTY VALUE ADJUSTMENT BOARD Process and Procedures 2007 VALUE ADJUSTMENT BOARD County Commissioner Chair Lee Pinkoson School Board Member Vice Chair Wes Eubank County Commissioner Paula M. DeLaney
More informationTRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES
T/M 05-20 Date: December 28, 2005 TRANSMITTAL MEMORANDUM DEPARTMENT OF REVENUE RULES PURPOSE: This transmittal memorandum contains instructions for filing updated material for Department of Revenue Rules.
More informationDISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT
DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT SHARON S. MILES, Appellant, v. LORI PARRISH, as Property Appraiser of Broward County, Florida, SUE BALDWIN, as Tax Collector of Broward
More informationHistory of the Conservation Exemptions
Conservation Exemptions Agricultural Classification For Property Tax George Wheeler IDP Administrator CUS Florida Dept. of Revenue December 2010 U of F History of the Conservation Exemptions 2008 Florida
More information(35 ILCS 200/15-175) Sec General homestead exemption. (a) Except as provided in Sections and , homestead property is entitled
(35 ILCS 200/15-175) Sec. 15-175. General homestead exemption. (a) Except as provided in Sections 15-176 and 15-177, homestead property is entitled to an annual homestead exemption limited, except as described
More informationIN THE CIRCUIT COURT OF THE SEVENTEENTH JUDICIAL CIRCUIT, IN AND FOR BROWARD COUNTY, FLORIDA
IN THE CIRCUIT COURT OF THE SEVENTEENTH JUDICIAL CIRCUIT, IN AND FOR BROWARD COUNTY, FLORIDA OFFICE OF ATTORNEY GENERAL, STATE OF FLORIDA, DEPARTMENT OF LEGAL AFFAIRS, Plaintiff, vs. No. CLASSMATES, INC.
More informationl. This is an action for declaratory relief, contesting the legality and validity of the
Filing # 49208790 E-Filed 1112212016 01:51:33 PM IN AND I]OR THE CIRCUIT COURT OF T}IE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COTINTY, FLORIDA HOST INTERNATIONAL, INC., A Delaware corporation, CASE NO.:
More informationAN ACT RELATIVE TO THE ESTATE OF HOMESTEAD. (see Senate, No ) Approved by the Governor, December 16, 2010
CHAPTER 395 of the Acts of 2010 AN ACT RELATIVE TO THE ESTATE OF HOMESTEAD. (see Senate, No. 2406 ) Approved by the Governor, December 16, 2010 Be it enacted by the Senate and House of Representatives
More informationFlorida Senate SB 734
By Senator Baxley 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 A bill to be entitled An act relating to homeowners associations; amending s. 718.509, F.S.; revising the
More informationFiling # E-Filed 06/17/ :34:36 AM
Filing # 42889347 E-Filed 6/17/216 9:34:36 M IN THE CIRCUIT COURT OF THE NINTH JUDICIL CIRCUIT IN ND FOR ORNGE COUNTY, FLORID CIVIL DIVISION WLT DISNEY PRKS ND RESORTS US, INC., a Florida corporation,
More informationDISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT
DISTRICT COURT OF APPEAL OF THE STATE OF FLORIDA FOURTH DISTRICT GARY R. NIKOLITS, as Property Appraiser for Palm Beach County, Appellant, v. FRANKLIN L. HANEY, EMELINE W. HANEY and ANNE M. GANNON, as
More information1. This is an action for statutory relief. This Court has jurisdiction pursuantto Florida
Filing # s9683498 E-Filed 0712812017 04:47:59 PM IN THE CIRCUIT COURT OF THE, I lth JUDICIAL CIRCUIT IN AND FOR MIAMI- DADE COIINTY, FLORIDA GENERAL rurisdiction DIVIS ION oak PLAZA ASSOCTATES (DEL.),
More informationSenate Bill No. 301 Senator Smith
Senate Bill No. 301 Senator Smith CHAPTER... AN ACT relating to taxation; requiring a county treasurer to assign a tax lien against a parcel of real property located within the county if an assignment
More informationAthens County Auditor, Jill Thompson provides homeowners answers to the most commonly asked questions about the countywide 2014 reappraisal
Contact: Jill Thompson Athens County Auditor Phone 740.592.3223 Fax 740.594.3270 15 S. Court Street, Room 330 Athens, Ohio 45701 www.athenscountyauditor.org Jill Thompson Athens County Auditor Property
More informationNON-MORTGAGE FORECLOSURES
10/25/2017 LAKE COUNTY BAR ASSOCIATION DEBTOR-CREDITOR SEMINAR OCTOBER 30, 2017 NON-MORTGAGE FORECLOSURES AN OVERVIEW OF FORECLOSURE PROCEEDINGS FOR REAL ESTATE INSTALLMENT CONTRACTS, JUDGMENT LIENS, AND
More informationA How-to Guide. Courtesy of
A How-to Guide for completing the Real Property Conveyance Fee Statement of Value and Receipt DTE Form 100 and Statement of Conveyance of Homestead Property DTE Form 101 Courtesy of The Office of Franklin
More informationL This is an action brought pursuant to Sections and (2), Florida Statutes'
IN THE CIRCUIT COURT OF THE I ITH JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA GENER AL JURISDICTION DIVIS ION CASENO: SETAI HOTEL ACQUIS[ION' LLC, a Delaware corporation authorized to do business
More informationCity of Providence STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS
City of Providence STATE OF RHODE ISLAND AND PROVIDENCE PLANTATIONS CHAPTER NO. AN ORDINANCE IN AMENDMENT OF ARTICLE X, SECTION 21-182 OF THE CODE OF ORDINANCES, ENTITLED PROPERTY TAX CLASSIFICATION Approved
More informationAGREEMENT FOR PAYMENT IN LIEU OF TAXES FOR REAL PROPERTY AND PERSONAL PROPERTY. between. and THE TOWN OF DOUGLAS
AGREEMENT FOR PAYMENT IN LIEU OF TAXES FOR REAL PROPERTY AND PERSONAL PROPERTY between and THE TOWN OF DOUGLAS dated as of November, 2011 AGREEMENT FOR PAYMENT IN LIEU OF TAXES FOR REAL PROPERTY AND PERSONAL
More informationHOUSE BILL lr1125 A BILL ENTITLED. St. Mary s County Metropolitan Commission Fee Schedule
L HOUSE BILL lr By: St. Mary s County Delegation Introduced and read first time: February, 0 Assigned to: Environmental Matters A BILL ENTITLED AN ACT concerning St. Mary s County Metropolitan Commission
More informationThird District Court of Appeal State of Florida, July Term, A.D. 2012
Third District Court of Appeal State of Florida, July Term, A.D. 2012 Opinion filed October 24, 2012. Not final until disposition of timely filed motion for rehearing. No. 3D12-1728 Lower Tribunal No.
More informationSENATE STAFF ANALYSIS AND ECONOMIC IMPACT STATEMENT
SENATE STAFF ANALYSIS AND ECONOMIC IMPACT STATEMENT (This document is based on the provisions contained in the legislation as of the latest date listed below.) BILL: CS/SB 1542 SPONSOR: SUBJECT: Finance
More informationCOUNTY LAND REUTILIZATION CORPORATION. Summary of Ohio Statutory Foreclosure Proceedings
Form XI-4 COUNTY LAND REUTILIZATION CORPORATION Summary of Ohio Statutory Foreclosure Proceedings TABLE OF CONTENTS 323.25 FORECLOSURE Commencing a 323.25 Co. Treasurer Foreclosure Action Right of Redemption
More informationAgenda Item: NB-3 Regular Mtg.: 07/30/15
Agenda Item: NB-3 Regular Mtg.: 07/30/15 MEMORANDUM TO: THROUGH: DATE: FROM: SUBJECT: PRESENTER: RECOMMENDATION: City Commission Robert DiSpirito, City Mana9 July 20, 2015 Jeff Streder, Interim Finance
More informationCIVIL DIVISION CASE NO.
Electronically Filed 08/20/2013 09:39:44 AM ET IN THE CIRCUIT COURT OF THE ELEVENTH JUDICIAL CIRCUIT IN AND FOR MIAMI DADE COUNTY, FLORIDA CIVIL DIVISION CASE NO. CARLOS LOPEZ-CANTERA, as Property Appraiser
More informationSTATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF FLORIDA CONDOMINIUMS, TIMESHARES AND MOBILE HOMES
STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF FLORIDA CONDOMINIUMS, TIMESHARES AND MOBILE HOMES IN RE: PETITION FOR ARBITRATION MICHAEL DAYTON, Petitioner, v. Case No.
More informationCHAPTER Committee Substitute for House Bill No. 7097
CHAPTER 2012-193 Committee Substitute for House Bill No. 7097 An act relating to the administration of property taxes; amending s. 192.001, F.S.; revising the definitions of the terms assessed value of
More informationThird District Court of Appeal State of Florida
Third District Court of Appeal State of Florida Opinion filed April 1, 2015. Not final until disposition of timely filed motion for rehearing. No. 3D14-911 Lower Tribunal No. 11-348-M Ruth P. Law, Appellant,
More informationAdditional senior homestead exemption.
02-1 02-1 F L O R I D A H O U S E O F R E P R E S E N T A T I V E S ENROLLED CS/HJR 169 2012 Legislature 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 House Joint Resolution
More informationSTATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF FLORIDA CONDOMINIUMS, TIMESHARES AND MOBILE HOMES
STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF FLORIDA CONDOMINIUMS, TIMESHARES AND MOBILE HOMES IN RE: PETITION FOR BINDING ARBITRATION - HOA Indian Lake Estates, Inc.,
More informationCS for CP0004, Second Engrossed 07-08
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 Resolution of the Taxation and Budget Reform Commission A resolution proposing an amendment to Sections 3 and 4 of Article
More informationIN THE CIRCUIT COURT OF THE SEVENTEENTH JUDICIAL CIRCUIT, IN AND FOR BROWARD COUNTY, FLORIDA
IN THE CIRCUIT COURT OF THE SEVENTEENTH JUDICIAL CIRCUIT, IN AND FOR BROWARD COUNTY, FLORIDA OFFICE OF THE ATTORNEY GENERAL, DEPARTMENT OF LEGAL AFFAIRS, STATE OF FLORIDA, vs. Plaintiff, ROBERT J. VITALE,
More informationThird District Court of Appeal State of Florida, January Term, A.D. 2011
Third District Court of Appeal State of Florida, January Term, A.D. 2011 Opinion filed April 13, 2011. Not final until disposition of timely filed motion for rehearing. Nos. 3D10-979 and 3D09-1924 Lower
More informationSTATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF FLORIDA CONDOMINIUMS, TIMESHARES AND MOBILE HOMES
STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION DIVISION OF FLORIDA CONDOMINIUMS, TIMESHARES AND MOBILE HOMES IN RE: PETITION FOR ARBITRATION LAS BRISAS HOMEOWNERS ASSOCIATION OF NEW
More informationCourthouse News Service
IN THE CIRCUIT COURT OF THE 11th JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA ~~ UNITED TEACHERS OF DADE, AFT, NEA, PEA, AFL-CIO and KAREN ARONOWITZ, citizen of Florida. ~!.~.-::1 ): -, Plaintiffs,
More informationRhonda R. Novak, CIAO/I Office: (815) Chief County Assessment Officer Fax: (815) M E M O R A N D U M
Rhonda R. Novak, CIAO/I Office: (815) 740-4648 Chief County Assessment Officer Fax: (815) 740-4696 M E M O R A N D U M TO: FROM: DATE: P.I.N. Senior Citizen Applicant SUPERVISOR OF ASSESSMENTS STAFF SIGNATURE
More information