Pier House Joint Venture v. Higgs

Appellant, Pier House Joint Venture, appeals a dismissal of its complaint contesting its ad valorem tax assessment. We affirm.

Appellant’s bold contentions of error fade to a whisper under the analysis of Markham v. Neptune Hollywood Beach Club, 527 So.2d 814 (Fla.1988). In Markham, the Florida Supreme Court interpreted the applicable provisions of chapter 194:

We agree that ... subsection (6) requires that the sixty-day requirement of subsection (2) be construed as a jurisdictional statute of nonclaim rather than as a statute of limitations.

Appellant was neither foreclosed access to the courts…