Cases from cite.case.law:

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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). . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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)

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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)

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . . prior to extension of the tax roll under subsection (2) or, if the roll was extended pursuant to s. 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . . The language of section 194.171(2) must be read in conjunction with section 197.323, Florida Statutes . . . Section 197.323(1) should also be read in conjunction with section 193.122 which provides in pertinent . . . When section 194.171(2) is read in light of section 197.323 and section 193.122, the 60-day trigger date . . . Thus, Walker recognized the interrelationship of sections 197.323, 193.122, and 194.171(2). . . .

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

. . . final action by the property appraisal adjustment board prior to extension of the roll under section 197.323 . . .

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

. . . final action by the property appraisal adjustment board prior to extension of the roll under section 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . had not received final action by the value adjustment board prior to extension of the roll under s. 197.323 . . .

In EAST COAST BROKERS PACKERS, INC., 142 B.R. 499 (Bankr. M.D. Fla. 1992)

. . . received final action by the property appraisal adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . board shall certify each assessment roll upon order of the board of county commissioners pursuant to s. 197.323 . . . any taxpayer who requests one in writing.... (3) When the tax rolls have been extended pursuant to s. 197.323 . . .

W. MIKOS, v. S. PARKER, a, 571 So. 2d 8 (Fla. Dist. Ct. App. 1990)

. . . received final action by the property appraisal adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . received final action by the property appraisal adjustment board prior to extension of the roll under § 197.323 . . .

M. WILKINSON, v. S. REESE,, 540 So. 2d 141 (Fla. Dist. Ct. App. 1989)

. . . received final action by the property appraisal adjustment board prior to extension of the roll under s. 197.323 . . .

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

. . . received final action by the property appraisal adjustment board prior to extension of the roll under s. 197.323 . . .