The 2023 Florida Statutes (including Special Session C)

Title XIV
TAXATION AND FINANCE

Chapter 194
ADMINISTRATIVE AND JUDICIAL REVIEW OF PROPERTY TAXES

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F.S. 194.181

194.181 Parties to a tax suit.—

(1) The plaintiff in any tax suit shall be:

(a) The taxpayer or other person contesting the assessment of any tax, the payment of which he or she is responsible for under a statute or a person who is responsible for the entire tax payment pursuant to a contract and has the written consent of the property owner, or the condominium association, cooperative association, or homeowners’ association as defined in s. 723.075 which operates the units subject to the assessment; or

(b) The property appraiser pursuant to s. 194.036.

(2)(a) In any case brought by a taxpayer or a condominium or cooperative association, as defined in ss. 718.103 and 719.103, respectively, on behalf of some or all unit or parcel owners, contesting the assessment of any property, the county property appraiser is a party defendant.

(b) Other than as provided in paragraph (c), in any case brought by the property appraiser under s. 194.036(1)(a) or (b), the taxpayer is a party defendant.

(c)1. In any case brought by the property appraiser under s. 194.036(1)(a) or (b) relating to a value adjustment board decision on a single joint petition filed by a condominium or cooperative association under s. 194.011(3), the association is the only required party defendant. The individual unit or parcel owners are not required to be named as parties.

2. The condominium or cooperative association must provide unit or parcel owners with notice of the property appraiser’s complaint and advise the unit or parcel owners that they may elect to:

a. Retain their own counsel to defend the appeal for their units or parcels;

b. Choose not to defend the appeal; or

c. Be represented by the association.

3. The notice required in subparagraph 2. must be hand delivered or sent by certified mail, return receipt requested, except that such notice may be electronically transmitted to a unit or parcel owner who has expressly consented in writing to receiving such notices through electronic transmission. Additionally, the notice must be posted conspicuously on the condominium or cooperative property, if applicable, in the same manner as notices of board meetings under ss. 718.112(2) and 719.106(1). The association must provide at least 14 days for a unit or parcel owner to respond to the notice. Any unit or parcel owner who does not respond to the association’s notice will be represented by the association.

4. If requested by a unit or parcel owner, the tax collector shall accept payment of the estimated amount in controversy, as determined by the tax collector, as to that unit or parcel, whereupon the unit or parcel shall be released from any lis pendens and the unit or parcel owner may elect to remain in or be dismissed from the action.

(d) In any case brought by the property appraiser under s. 194.036(1)(c), the value adjustment board is a party defendant.

(3) In any suit involving the collection of any tax on property, as well as questions relating to tax certificates or applications for tax deeds, the tax collector charged under the law with collecting such tax shall be the defendant.

(4) In any suit involving a tax other than an ad valorem tax on property, the tax collector charged under the law with collecting such tax shall be defendant. However, this section does not apply in any instance wherein general law provides for some other person to be the party defendant.

(5) In any suit in which the assessment of any tax, or the collection of any tax, tax certificate, or tax deed is contested on the ground that it is contrary to the State Constitution, the official of the state government responsible for overall supervision of the assessment and collection of such tax shall be made a party defendant of such suit. Any such suit shall be brought in that county having venue under s. 194.171 or, when that section is inapplicable, in the Circuit Court of Leon County, and the attorney for the defendant county officer shall upon request represent the state official in any such suit or proceeding, for which he or she shall receive no additional compensation.

(6) In any suit in which the validity of any statute or regulation found in, or issued pursuant to, chapters 192-197, inclusive, is contested, the public officer affected may be a party plaintiff.

History.—s. 3, ch. 8586, 1921; CGL 1040; ss. 1, 2, ch. 69-55; s. 7, ch. 69-140; s. 32, ch. 70-243; s. 1, ch. 73-74; s. 9, ch. 76-133; s. 4, ch. 76-234; s. 1, ch. 77-174; s. 27, ch. 83-204; s. 4, ch. 88-146; s. 152, ch. 91-112; s. 983, ch. 95-147; s. 7, ch. 2004-349; s. 2, ch. 2021-209.

Note.—Former s. 196.03.

F.S. 194.181 on Google Scholar

F.S. 194.181 on Casetext

Amendments to 194.181

Arrestable Offenses / Crimes under Fla. Stat. 194.181

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 194.181.

Annotations, Discussions, Cases:

Cases from cite.case.law:

CENTRAL CARILLON BEACH CONDOMINIUM ASSOCIATION, INC. v. J. GARCIA,, 245 So. 3d 869 (Fla. App. Ct. 2018)

. . . appraiser to appeal an administrative determination of the county's value adjustment board, section 194.181 . . . The answer is found in the plain language of section 194.181, "Parties to a tax suit." . . . owners, is no match for the precise requirement imposed by the ad valorem litigation provision, section 194.181 . . . examples and categories within Rule 1.221 must yield to the precise legislative directive in section 194.181 . . .

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

. . . support of the petition, also argue that Neff lacks standing to challenge the 2012 assessment, See § 194.181 . . .

SOWELL, v. STATE, 136 So. 3d 1285 (Fla. Dist. Ct. App. 2014)

. . . See § 194.181(2) (providing that in any other case brought by a property appraiser pursuant to section . . .

J. GARCIA, v. ANDONIE,, 101 So. 3d 339 (Fla. 2012)

. . . Department of Revenue became a party plaintiff to the circuit court action as permitted by section 194.181 . . .

YORTY, v. ABREU,, 988 So. 2d 1155 (Fla. Dist. Ct. App. 2008)

. . . Section 194.181(3), Florida Statutes (2003), states: "In any suit involving the collection of any tax . . .

CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, v. ECHEVERRI,, 991 So. 2d 793 (Fla. 2008)

. . . The 1976 act likewise revised section 194.181(1) to include an appraiser appealing from a decision of . . .

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)

. . . In section 194.181(l)(a), the taxpayer is in part identified as the party contesting the assessment of . . .

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

. . . Florida tax authorities reason that Florida statutes govern each assessment and tax issue and sec. 194.181 . . .

A. ZINGALE, v. O. POWELL,, 885 So. 2d 277 (Fla. 2004)

. . . Pursuant to the requirements for parties in a tax suit under section 194.181, Florida Statutes (2001) . . .

TODORA, v. VENICE GOLF ASSOCIATION, INC., 847 So. 2d 577 (Fla. Dist. Ct. App. 2003)

. . . Section 194.181, Florida Statutes (1999) and (2000), designates parties who have standing as plaintiffs . . . tax, the payment of which he or she is responsible for under the law,” or the property appraiser. § 194.181 . . . The plain language of sections 194.181(1) and 192.001(13) indicates that the City was the proper party . . . were proper parties to challenge tax assessments; this holding applied to an early version of section 194.181 . . .

In POLYGRAPHEX SYSTEMS, INC., 275 B.R. 408 (Bankr. M.D. Fla. 2002)

. . . the Nana’s case, the only reason the Property Appraiser is made a party to the Objection is section 194.181 . . . Moreover, section 194.181 of the Florida Statutes requires that in any suit brought in the state circuit . . .

TURNER, v. HILLSBOROUGH COUNTY AVIATION AUTHORITY, a a, 739 So. 2d 175 (Fla. Dist. Ct. App. 1999)

. . . On July 17, 1998, the trial court ruled that DOR was an indispensable party pursuant to section 194.181 . . .

In NANA S PETROLEUM, INC. s v. K. CFC, R., 234 B.R. 838 (Bankr. S.D. Fla. 1999)

. . . Property Appraiser, Plaintiff argues that Property Appraiser is an indispensable party pursuant to § 194.181 . . . Furthermore, § 194.181(3), Florida Statutes, states that “[i]n any suit involving the collection of any . . . The Court notes that Plaintiff was ordered by • this Court and required by § 194.181(2) and (3) to name . . . Defendants “all taxing authorities who have not been paid who levied taxes against the property,” § 194.181 . . . Section 194.181(2), Florida Statutes, requires taxpayers challenging the assessment of property to name . . .

FUCHS, v. W. ROBBINS,, 738 So. 2d 338 (Fla. Dist. Ct. App. 1998)

. . . Pursuant to the provisions of sections 194.036 and 194.181(l)(b) and (2), Florida Statutes (1991), the . . . Section 194.181 provides as follows: "(1) The plaintiff in any tax suit shall be: ... . . .

SOUTHERN BELL TELEPHONE AND TELEGRAPH COMPANY, v. BROWARD COUNTY, a, 665 So. 2d 272 (Fla. Dist. Ct. App. 1995)

. . . the assessment, the Florida Department of Revenue was joined as a party defendant pursuant to Section 194.181 . . .

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

. . . Section 194.181, Florida Statutes (1993) requires that in any action contesting the assessment of any . . .

In COURT DIVISIONS, 648 So. 2d 761 (Fla. Dist. Ct. App. 1994)

. . . Department of Revenue to contest the disapproval of any or all parts of an assessment roll) (j) Section 194.181 . . .

SOUTHERN BELL TELEPHONE AND TELEGRAPH COMPANY, v. MARKHAM, a, 632 So. 2d 272 (Fla. Dist. Ct. App. 1994)

. . . the assessment, the Florida Department of Revenue was joined as a party defendant pursuant to Section 194.181 . . .

AETNA LIFE INSURANCE COMPANY, v. S. HAUSMAN,, 598 So. 2d 223 (Fla. Dist. Ct. App. 1992)

. . . Aetna then filed suit in the circuit court pursuant to sections 194.171 and 194.181, Florida Statutes . . .

PALM BEACH MALL, INC. v. E. WALKER,, 585 So. 2d 1149 (Fla. Dist. Ct. App. 1991)

. . . County Appraisal Adjustment Board without success, leading to this suit pursuant to sections 194.171 and 194.181 . . .

BRAZILIAN COURT HOTEL CONDOMINIUM OWNERS ASSOCIATION, INC. FSB, v. E. WALKER, C. J., 584 So. 2d 609 (Fla. Dist. Ct. App. 1991)

. . . Association is the legislative intent in amending what we deem to be the governing statute; namely, section 194.181 . . . Section 194.181, Florida Statutes (1987), was amended to enable condominium associations to institute . . . One appellee, the property appraiser, argues that section 194.181(l)(a), as amended, is unconstitutional . . . individual unit owners to be indispensable parties as a result of a pari materia reading of sections 194.181 . . .

M. WILKINSON, v. ST. JUDE HARBORS, INC. a, 570 So. 2d 1332 (Fla. Dist. Ct. App. 1990)

. . . Compare section 194.181(3), Florida Statutes (1987) (providing for the tax collector to be defendant . . .

BONAVISTA CONDOMINIUM ASSOCIATION, INC. v. BYSTROM,, 520 So. 2d 84 (Fla. Dist. Ct. App. 1988)

. . . Chapter 194, Florida Statutes (1985), and specifically section 194.181, entitled “Parties to a Tax Suit . . . Nothing in the language of section 718.111(3) negates the application of section 194.181. . . . Ignoring section 194.181 requirements could result in condominium taxpayers who never consented to sue . . . The appellant cannot escape its statutory obligation under section 194.181(5), Florida Statutes (1985 . . . and as a defendant, the executive director of the Florida Department of Revenue, pursuant to section 194.181 . . .

HIGH POINT CONDOMINIUM RESORTS, LTD. v. DAY,, 494 So. 2d 508 (Fla. Dist. Ct. App. 1986)

. . . assessment roll, are entitled to bring an action to contest the tax assessment (§§ 194.036(2), 194.171, 194.181 . . .

In PINEVIEW ESTATES, INC. CREWS LAKE ROAD AND BRIDGE DISTRICT, v. PINEVIEW ESTATES, INC., 57 B.R. 483 (Bankr. M.D. Fla. 1986)

. . . . § 194.181 (1983) specifically sets forth who may contest taxes on real property. “(1) The plaintiff . . . The counterclaim was filed against the District and not against the tax collector. § 194.181 Fla. . . .

PALM BEACH DEVELOPMENT AND SALES CORP. v. WALKER,, 478 So. 2d 1122 (Fla. Dist. Ct. App. 1985)

. . . This suit was commenced pursuant to sections 194.171 and 194.181, Florida Statutes (1979), thus the county . . .

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

. . . See Section 194.181(1)(a), Fla. Stat. (1983); King v. . . . Nonjoinder of the owner of the property in violation of Section 194.181(l)(a) supports the entry of judgment . . .

BALMORAL CONDOMINIUM ASSOCIATION, INC. v. BYSTROM,, 15 Fla. Supp. 2d 34 (Fla. Cir. Ct. 1985)

. . . is of the opinion that the Plaintiff did not fail to join an indispensable party pursuant to section 194.181 . . .

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

. . . Petitioners urge that the department had no authority to bring this action under sections 194.032(6) and 194.181 . . .

J. SCHULTZ, v. Y. WILLIAMS, H. Jr. Jr. I. E. F. F. F. Y. R. S., 472 So. 2d 1347 (Fla. Dist. Ct. App. 1985)

. . . . § 194.181, Fla.Stat. . . .

FLORIDA EAST COAST PROPERTIES, INC. v. BYSTROM,, 15 Fla. Supp. 2d 20 (Fla. Cir. Ct. 1985)

. . . Section 194.181(1), Florida Statutes (1981), provides as follows: The plaintiff in any tax suit shall . . .

GREENS OF INVERRARY CONDOMINIUM ASSOCIATION PHASE I, INC. v. JOHNSON,, 445 So. 2d 1096 (Fla. Dist. Ct. App. 1984)

. . . Section 194.181, Florida Statutes (1981), provides that (1) The plaintiff in any tax suit shall be: ( . . .

B. BYSTROM, v. VALENCIA CENTER, INC., 432 So. 2d 108 (Fla. Dist. Ct. App. 1983)

. . . The State of Florida Department of Revenue was joined as a party defendant pursuant to Section 194.181 . . .

J. MUCKENFUSS, v. P. MILLER,, 421 So. 2d 170 (Fla. Dist. Ct. App. 1982)

. . . These appellants are necessary defendants in Deltona’s suit pursuant to section 194.181, Florida Statutes . . .

FLORIDA DEPARTMENT OF REVENUE, v. A. FORD, W., 417 So. 2d 1109 (Fla. Dist. Ct. App. 1982)

. . . Florida was joined as a party defendant only in compliance with the mandatory requirements of section 194.181 . . .

DEPARTMENT OF REVENUE v. MARKHAM,, 381 So. 2d 1101 (Fla. Dist. Ct. App. 1979)

. . . has been used as an argument against the taxation of household goods and personaleffects.” .Section 194.181 . . .

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

. . . However, in light of the context within which the term “appeal” is used in sections 194.032(6)(a) and 194.181 . . . Further, section 194.181, Florida Statutes (Supp.1976), provides in part: (1) The plaintiff in any tax . . .

CITY OF NORTH MIAMI BEACH, v. EASTERN SHORES SALES COMPANY,, 341 So. 2d 825 (Fla. Dist. Ct. App. 1977)

. . . Note that Section 194.181(2) was amended, effective May 28, 1973. . . .

SPOONER, v. O D. ASKEW, O D. ASKEW, v. M. OWENBY,, 345 So. 2d 1055 (Fla. 1976)

. . . As required by Section 194.181(2), Florida Statutes (1973), the Board and the Assessor were made defendants . . .

R. SLAY, v. DEPARTMENT OF REVENUE a, 317 So. 2d 744 (Fla. 1975)

. . . jurisdiction as to Count II under the main provision of Section 195.098(1), and under Sections 194.171 and 194.181 . . .

ESCOM ENTERPRISES, INC. L. v. MARKHAM MARKHAM, v. ESCOM ENTERPRISES, INC. L., 311 So. 2d 402 (Fla. Dist. Ct. App. 1975)

. . . Ed Straughn, are indispensable parties to this action (see Section 194.181(5), Florida Statutes 1973) . . .