Barrett Tool Rental, Inc. v. Metropolitan Miami Dade

Barrett Tool Rental, Inc. (BTR) appeals an order dismissing with prejudice its petition for injunctive relief. We affirm.

BTR sought to prevent the county from levying on its property and contested an ad valorem tax assessment for tax years 1997 and 1998. Because BTR’s action comes too late, the trial court correctly ruled that it lacked subject matter jurisdiction.1 See § 194.171(2), Florida Statutes (1999); Markham v. Neptune Hollywood Beach Club, 527 So.2d 814 (Fla.1988) (holding that section 194.171(2) is a jurisdictional statute of nonclaim rather than a statute of limitations); Bystrom…