Cases from cite.case.law:

SOWELL, v. FAITH CHRISTIAN FAMILY CHURCH OF PANAMA CITY BEACH, INC., 249 So. 3d 1323 (Fla. App. Ct. 2018)

. . . assessment within "60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

WILLIAMS ISLAND VENTURES, LLC, v. DE LA MORA,, 246 So. 3d 471 (Fla. App. Ct. 2018)

. . . Section 193.122(1), Florida Statutes (2014), makes only the VAB responsible for making the final certification . . .

R. NIKOLITS, v. L. HANEY, W. M., 221 So. 3d 725 (Fla. Dist. Ct. App. 2017)

. . . As required by section 193.122(3), Florida Statutes (2010), the property appraiser re-certified the tax . . . decision, the property appraiser filed an original action in the circuit court pursuant to sections 193.122 . . .

CITY OF MIAMI, v. NW STREET, LLC,, 217 So. 3d 143 (Fla. Dist. Ct. App. 2017)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

S. MILES, v. PARRISH,, 199 So. 3d 1046 (Fla. Dist. Ct. App. 2016)

. . . evidence proving the date on which the taxes and penalties were “certified for collection under s. 193.122 . . . The version of section 193.122(2) applicable to this case stated: After the first certification of the . . . Under section 193.122(2), a property appraiser must, after first completing any necessary extensions, . . . certify the tax rolls “upon satisfying himself or herself that all property is properly taxed.” § 193.122 . . . (2);” A tax lien is not a tax assessment, and it is not certified for collection under section 193.122 . . .

SOWELL, v. PANAMA COMMONS L. P., 192 So. 3d 27 (Fla. 2016)

. . . See §§ 193.122(1)-(3); 197.322(1)-(2); 197.323(1), Fla. Stat. (2013). . . .

GENESIS MINISTRIES, INC. v. S. BROWN, As As As, 186 So. 3d 1074 (Fla. Dist. Ct. App. 2016)

. . . such actions to be filed within 60 days after the assessment is “certified for collection under si 193.122 . . . A tax lien is not a tax 'assessment, and it is not certified for collection under section 193.122(2). . . . Section 193.122 has nothing to do with tax liens.' . . . lien after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . . issues of fact as to whether the property appraiser complied with the notice requirements in section 193.122 . . .

R. NIKOLITS, v. B. NEFF, a k a B. a k a B., 184 So. 3d 538 (Fla. Dist. Ct. App. 2015)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

STRANBURG, v. PANAMA COMMONS L. P., 160 So. 3d 160 (Fla. Dist. Ct. App. 2015)

. . . See §§ 193.122(l)-(3); 197.322(l)-(2); 197.323(1), Fla. Stat. (2013). . . .

In READ, v., 692 F.3d 1185 (11th Cir. 2012)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

In READ, v., 692 F.3d 1185 (11th Cir. 2012)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

SOUTH POINTE FAMILY CHILDREN CENTER, INC. a v. MIAMI- DADE COUNTY,, 57 So. 3d 256 (Fla. Dist. Ct. App. 2011)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

VILLAGE OF DORAL PLACE ASSOCIATION, INC. v. REAL, INC. W., 22 So. 3d 627 (Fla. Dist. Ct. App. 2009)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s.193.122 . . .

P. CASON, v. FLORIDA DEPARTMENT OF MANAGEMENT SERVICES,, 944 So. 2d 306 (Fla. 2006)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

HIDDEN BAY MASTER ASSOCIATION, INC. v. MIAMI- DADE COUNTY DEPARTMENT OF PROPERTY APPRAISAL, MTAG LLC, V LLC,, 938 So. 2d 599 (Fla. Dist. Ct. App. 2006)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

STATE DEPARTMENT OF MANAGEMENT SERVICES, v. P. CASON, COLUMBIA COUNTY, W. a k a W. a k a O., 909 So. 2d 378 (Fla. Dist. Ct. App. 2005)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

In CABLE WIRELESS USA, INC., 331 B.R. 568 (Bankr. D. Del. 2005)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under 193.122 . . .

HIGGS, Co. v. ARMADA KEY WEST LTD. PARTNERSHIP,, 903 So. 2d 303 (Fla. Dist. Ct. App. 2005)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

WARD, v. BROWN,, 894 So. 2d 811 (Fla. 2004)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . . an assessment roll subsequent to certification of that roll to the tax collector pursuant to section 193.122 . . .

PRIMECO PERSONAL COMMUNICATIONS, L. P. a d b a v. MASTROIANNI, ARC IV, LLC, a v., 837 So. 2d 1157 (Fla. Dist. Ct. App. 2003)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . . court, however, accepted Mastroianni’s argument that the time for filing was controlled by section 193.122 . . . these facts, the circuit court filings were untimely under section 194.171(2) but timely under section 193.122 . . . Section 193.122(4) sets out the time limits within which the property appraiser may appeal a decision . . . This interpretation gives a field of operation to both statutory sections and avoids rendering section 193.122 . . .

FLORIDA GOVERNMENTAL UTILITY AUTHORITY, v. DAY,, 784 So. 2d 494 (Fla. Dist. Ct. App. 2001)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

DEPARTMENT OF REVENUE, v. EASTERN AMERICAN TECHNOLOGIES CORPORATION,, 762 So. 2d 1044 (Fla. Dist. Ct. App. 2000)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

PALM BEACH GARDENS COMMUNITY HOSPITAL, INC. a v. NIKOLITS, K. H., 754 So. 2d 729 (Fla. Dist. Ct. App. 1999)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

WAL- MART STORES, INC. v. M. DAY,, 742 So. 2d 408 (Fla. Dist. Ct. App. 1999)

. . . One week later, as required by section 193.122(3), the property appraiser recerti-fied the tax rolls . . . Thus, Walker recognized the interrelationship of sections 197.323, 193.122, and 194.171(2). . . . The property appraiser then recertified the entire tax rolls as set forth in section 193.122(3). . . . See § 193.122(2), Fla. Stat. (1997). . . . That case involved the 1981 version of section 193.122 and section 194.171. . . .

R. NIKOLITS, K. H. v. S. BALLINGER, A. THE WYNNE, 736 So. 2d 1253 (Fla. Dist. Ct. App. 1999)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under § 193.122 . . .

SARTORI d b a v. DEPARTMENT OF REVENUE, 714 So. 2d 1136 (Fla. Dist. Ct. App. 1998)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

PALMER TRINITY PRIVATE SCHOOL, INC. v. W. ROBBINS,, 681 So. 2d 809 (Fla. Dist. Ct. App. 1996)

. . . after 60 days from the date the assessment being contested is certified for collection under section 193.122 . . .

STATE DEPARTMENT OF REVENUE, v. RAY CONSTRUCTION OF OKALOOSA COUNTY,, 667 So. 2d 859 (Fla. Dist. Ct. App. 1996)

. . . assessment “after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . . Section 193.122(2) required the property appraiser to certify the tax rolls and “within 1 week thereafter . . .

T. HALL, v. LEESBURG REGIONAL MEDICAL CENTER,, 651 So. 2d 231 (Fla. Dist. Ct. App. 1995)

. . . after 60 days from the date the assessment being contested is certified for collection under section 193.122 . . .

STATE DEPARTMENT OF REVENUE E. v. L. STAFFORD,, 646 So. 2d 803 (Fla. Dist. Ct. App. 1994)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

A. JOYNER v. ROBERTS,, 642 So. 2d 826 (Fla. Dist. Ct. App. 1994)

. . . DCA 1994), that a property appraiser’s failure to adhere strictly to the notice provisions in section 193.122 . . . Section 193.122(2), Florida Statutes (1991) provides: After the first certification of the tax rolls . . . 233, ever began, on a rationale that applies with equal or greater force here: In drafting section 193.122 . . . Moriarty, 575 So.2d 1307, 1310 (Fla. 4th DCA 1991) (holds that the notice requirements of section 193.122 . . . also supply notice of the date of the certification to any taxpayer who requests one in writing.” § 193.122 . . .

A. CHIHOCKY, v. Ed CRAPO,, 632 So. 2d 230 (Fla. Dist. Ct. App. 1994)

. . . and extension of the tax roll for 1990 in the Office of the Property Appraiser as required by section 193.122 . . . Section 193.122(2) provides as follows: [U]pon satisfying himself that all property is properly taxed . . . the 60-day period begins to run from the certification of the tax roll for collection under section 193.122 . . . In drafting section 193.122(2), the Legislature went to considerable lengths to ensure, as far as practical . . . Moriarty, 575 So.2d 1307, 1310 (Fla. 4th DCA 1991) (holds that the notice requirements of section 193.122 . . .

E. WALKER, v. A. GARRISON,, 610 So. 2d 716 (Fla. Dist. Ct. App. 1992)

. . . , as property appraiser of Palm Beach County, initially certified the tax rolls pursuant to section 193.122 . . . On March 13, 1992, as required by section 193.122(3), Florida Statutes, petitioner recertified the tax . . . the sixty day filing period commences to run at the time of the initial certification under section 193.122 . . . petitioner contends, or whether it commences to run at the time of the recertification under section 193.122 . . . The recertification of the rolls under section 193.122(3) has no bearing on the time limits of section . . .

H. W. SUBER, v. KELLEY,, 592 So. 2d 805 (Fla. Dist. Ct. App. 1992)

. . . Section 193.122(4), Florida Statutes (1989) discusses appeals of value adjustment board decisions and . . .

ROBBINS v. DEBARTOLO LDS CV,, 48 Fla. Supp. 2d 152 (Fla. Cir. Ct. 1991)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under § 193.122 . . .

MARKHAM, v. W. MORIARTY,, 575 So. 2d 1307 (Fla. Dist. Ct. App. 1991)

. . . The property appraiser then recer-tified the entire tax rolls as set forth in section 193.122(3). . . . Section 193.122 provides in part as follows: (emphasis added) (1) The property appraisal adjustment board . . . Respondent contends that the notice requirements of section 193.122(2), Florida Statutes, do not comport . . . Furthermore, section 193.122(2), Florida Statutes provides a means whereby a taxpayer can receive actual . . .

ROBBINS v. CAPO,, 42 Fla. Supp. 2d 162 (Fla. Cir. Ct. 1990)

. . . affirmatively demonstrate that his complaint was timely filed, well within the limitation imposed by section 193.122 . . .

BAUMANN v. ROBBINS,, 38 Fla. Supp. 2d 129 (Fla. Cir. Ct. 1989)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under § 193.122 . . .

TOWER MEDICAL GROUP, INC. v. ROBBINS,, 37 Fla. Supp. 2d 135 (Fla. Cir. Ct. 1989)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under § 193.122 . . .

PALM SPRINGS MILE ASSOCIATES, LTD. v. ROBBINS,, 43 Fla. Supp. 2d 158 (Fla. Cir. Ct. 1989)

. . . “appeal” may be brought is governed not by § 194.171(2), admittedly a statute of nonclaim, but by § 193.122 . . . Fla. 1987), the Third District distinguished between the two aformentioned statutes, specifying that 193.122 . . . Court concludes that the Property Appraiser’s counterclaim is governed not by § 194.171(2), but by § 193.122 . . . Compare § 193.122(4), Florida Statutes (1987) (“An appeal of a property appraisal adjustment board decision . . .

BELL, III, R. v. BRYAN, D. B. W. O. H., 519 So. 2d 1024 (Fla. Dist. Ct. App. 1988)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

SEITLIN, v. B. BYSTROM,, 514 So. 2d 368 (Fla. Dist. Ct. App. 1987)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

B. BYSTROM, v. FLORIDA ROCK INDUSTRIES, INC., 502 So. 2d 35 (Fla. Dist. Ct. App. 1987)

. . . certification violated Bystrom’s “mandatory duty to certify the tax roll in accordance with section 193.122 . . . At the time material to this appeal, section 193.122(2), Florida Statutes (1979), required that: After . . . lawsuit under section 194.-032(6)(a)(l) or (2), and falls within the time limitations set by section 193.122 . . . We note that section 193.122 states that “upon satisfying himself that all property is properly taxed . . . Thus, Bystrom had the mandatory duty to certify the tax rolls in accordance with section 193.122, Florida . . .

INTERNATIONAL SOCIETY FOR KRISHNA CONSCIOUSNESS, v. BYSTROM,, 15 Fla. Supp. 2d 17 (Fla. Cir. Ct. 1985)

. . . when it (PAAB) certified that assessment to the Dade County Property Appraiser pursuant to Section 193.122 . . .

F. REDFORD, Jr. G. B. B. v. DEPARTMENT OF REVENUE,, 478 So. 2d 808 (Fla. 1985)

. . . the department requested that the appraiser appeal the board’s decisions in accordance with sections 193.122 . . .

B. BYSTROM, v. FLORIDA ROCK INDUSTRIES, INC., 452 So. 2d 1053 (Fla. Dist. Ct. App. 1984)

. . . On the first point, we construe Section 193.122(1) and (4), Florida Statutes (1981) as requiring that . . . Section 193.122(1) and (4), Florida Statutes (1981) provides in pertinent part: (1) The property appraisal . . .

E. REDFORD, Jr. G. B. B. v. STATE DEPARTMENT OF REVENUE,, 452 So. 2d 961 (Fla. Dist. Ct. App. 1984)

. . . thereafter, the Appraiser also certified the tax roll containing the exemption in accordance with section 193.122 . . .

COWART, v. PERKINS, A., 445 So. 2d 654 (Fla. Dist. Ct. App. 1984)

. . . after sixty days from the date the assessment being contested is certified for collection under s. 193.122 . . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

MANASOTA BURIAL PARKS, INC. v. PERKINS, MANASOTA MEMORIAL PARK, INC. v. PERKINS,, 440 So. 2d 479 (Fla. Dist. Ct. App. 1983)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

MILLER, v. C. NOLTE,, 427 So. 2d 248 (Fla. Dist. Ct. App. 1983)

. . . Pursuant to section 193.122(2), Florida Statutes (1981), the assessment was certified for collection . . . assessment after 60 days from the date the assessment being contested is certified for collection under § 193.122 . . .

Ed WILSON, V. Sr. v. SCHOOL BOARD OF MARION COUNTY,, 424 So. 2d 16 (Fla. Dist. Ct. App. 1982)

. . . was apparently filed before the tax assessment had been certified for collection pursuant to section 193.122 . . .

ST. JOE PAPER COMPANY B. v. METROPOLITAN DADE COUNTY, a A. H. B. W. Jr. L., 418 So. 2d 1013 (Fla. Dist. Ct. App. 1982)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

F. B. BYSTROM, v. EQUITABLE LIFE ASSURANCE SOCIETY OF UNITED STATES, a a, 416 So. 2d 1133 (Fla. Dist. Ct. App. 1982)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

CAPE CAVE CORPORATION, a v. LOWE, L., 411 So. 2d 887 (Fla. Dist. Ct. App. 1982)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . . Section 193.122(1), Florida Statutes (1979) requires that this certification be performed only “after . . .

DEPARTMENT OF REVENUE v. GOEMBEL v. TOMPKINS LAND COMPANY, INC., 382 So. 2d 783 (Fla. Dist. Ct. App. 1980)

. . . tax assessment after sixty days from the date the assessment roll is certified for collection under § 193.122 . . .

WILLIAMS, v. LAW, 368 So. 2d 1285 (Fla. 1979)

. . . assessment after 60 days from the date the assessment being contested is certified for collection under s. 193.122 . . .

A. H. BLAKE, v. R. M. S. HOLDING CORP. a, 341 So. 2d 795 (Fla. Dist. Ct. App. 1977)

. . . assessment after 60 days from the date the assessment roll is certified for collection under section 193.122 . . .

R. R. WALDEN, v. UNIVERSITY OF TAMPA, INCORPORATED, a, 304 So. 2d 134 (Fla. Dist. Ct. App. 1974)

. . . assessment after 60 days from the date the assessment roll is certified for collection under section 193.122 . . .

HOLLYWOOD JAYCEES v. STATE DEPARTMENT OF REVENUE,, 306 So. 2d 109 (Fla. 1974)

. . . entered April 8, 1974 denying petition for a rehearing which directly upheld the validity of Section 193.122 . . . Appellants herein filed a motion for summary judgment attacking the constitutionality of Section 193.122 . . . Section 193.122(1), F.S., as amended, is facially valid but was given an unconstitutional application . . .

FLORIDA EAST COAST RAILWAY COMPANY, v. L. REID,, 281 So. 2d 77 (Fla. Dist. Ct. App. 1973)

. . . the plaintiff, and, when the roll was certified by the assessor on 13 October 1971, as required by § 193.122 . . . 60 days from 13 October 1971 — the date the tax roll was certified by the tax assessor under F.S. § 193.122 . . . suit is instituted within sixty days from the time the assessment roll is certified as provided in § 193.122 . . .

O D. ASKEW, v. MGIC DEVELOPMENT CORPORATION OF FLORIDA, a, 262 So. 2d 227 (Fla. Dist. Ct. App. 1972)

. . . The only support appellee has for this argument is Section 193.122(1), F.S.1970, F.S.A., which became . . . Section 193.122(1), F.S.1970, F.S.A., refers to certification by the Board of Tax Adjustment, and allows . . . However, the certification by the tax assessor, as provided in Section 193.122(2), is the event which . . . It refers to Section 193.122(1), whereas the Session Law (Section 30, Chap. 70-243) makes reference to . . . Section 193.122(2). . . .

SHERRY FRONTENAC, v. TAX ASSESSOR,, 35 Fla. Supp. 140 (Dade Cty. Cir. Ct. 1971)

. . . 193.381, relating to certification) and has consolidated those statutes in a section now codified as §193.122 . . . The exclusion of tax assessments in arbitration from the certification process by §193.122 was therefore . . .