Gary R. Nikolits, as Property Appraiser for Palm Beach County, Florida v. Sarah B. Neff a/k/a Susan B. Neff a/k/a Sally B. Neff

Gary R. Nikolits, as Property Appraiser of Palm Beach County, Florida, petitions for a writ of prohibition to prevent the trial court from further hearing respondent Sarah B. Neffs declaratory judgment action. We agree with the Property Appraiser that the circuit court lacks jurisdiction to grant the relief requested because Neffs action is, at its heart, an untimely challenge to the 2012 assessment of her former homestead. Section 194.171(2), Florida Statutes (2012), is a jurisdictional statute of non-claim that precludes any challenge or adjustment to the 2012 assessment at this time.…