199 So. 3d 1046
Fla. Dist. Ct. App.2016Background
- Sharon S. Miles held a Broward County homestead exemption through 2011; the Property Appraiser later found she and her husband simultaneously had a homestead exemption on a Highlands County property from 1986 until his death in 2010.
- The Property Appraiser retroactively revoked Miles’s Broward homestead exemption for tax years 2005–2010, assessed back taxes, penalties and interest, and on February 20, 2012 sent a notice of intent to file a tax lien if unpaid within 30 days.
- After the 30 days, the Property Appraiser recorded a Notice of Tax Lien for Homestead Exemption and/or Limitation Exclusion in the public records.
- Miles filed suit on July 30, 2012 challenging the retroactive revocation and back-tax assessment. The trial court dismissed counts 2 and 3 as untimely under the 60-day statute of nonclaim, § 194.171(2), because she filed more than 60 days after the February 20 notice.
- On appeal, Miles argued the nonclaim period never began because the Property Appraiser did not show the tax assessment was certified for collection under § 193.122(2); the Property Appraiser argued the February 20 notice triggered the 60-day period.
- The Fourth District reversed, holding the plain text of § 194.171(2) ties the 60-day deadline to certification under § 193.122(2) and that the statutory certification steps were not satisfied here; additionally, the court followed precedent treating tax liens differently from assessments for nonclaim purposes.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether Miles’ suit was barred by the 60-day nonclaim period in § 194.171(2) | Miles: Nonclaim period not triggered because assessment was never "certified for collection" under § 193.122(2) | Appraiser: February 20 notice effectively constituted certification and started the 60-day clock | Court: Reversed — nonclaim period not triggered because statutorily required certification/publishing steps under § 193.122(2) were not met |
| Whether § 194.171(2) applies to challenges to tax liens/back-assessments | Miles: § 194.171(2) applies only to tax assessments certified under § 193.122(2), not to recorded tax liens | Appraiser: Ward supports applying § 194.171(2) broadly to bar such challenges | Court: § 194.171(2) applies to tax assessments certified under § 193.122(2) and does not bar challenges to tax liens where the certification procedures were not followed; Ward does not support extending nonclaim to liens |
Key Cases Cited
- Adelman v. Elfenbein, 174 So.3d 516 (Fla. 4th DCA 2015) (standard of review for statutory interpretation)
- Genesis Ministries, Inc. v. Brown, 186 So.3d 1074 (Fla. 1st DCA 2016) (section 194.171(2) applies to tax assessments, not tax liens; due process concerns weigh against applying nonclaim to liens)
- Ward v. Brown, 894 So.2d 811 (Fla. 2004) (discussed but held not to compel applying § 194.171(2) to challenges to tax liens)