Legal Opinion

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Florida Attorney General Reports

Decided February 23, 1995Published

1Opinion of the Court

Mr. Abe Skinner Collier County Property Appraiser 3301 Tamiami Trail East Building C-2 Naples, Florida 33962-4996

Dear Mr. Skinner:

You ask substantially the following question:

Does the 60 day period in which to file an action contesting a tax assessment include the date the assessment is certified for collection under section 193.122(2), Florida Statutes, or does it begin the day after certification?

In sum:

The 60 day period in which to bring an action to contest a tax assessment begins the day after the assessment is certified for collection under section 193.122(2), Florida Statutes, unless a…

2Cases cited9 opinions

  1. Sheets v. Selden's LesseeSupreme Court of the United States · 1865
  2. Markham v. Neptune Hollywood Beach ClubSupreme Court of Florida · 1988
  3. Markham v. MoriartyDistrict Court of Appeal of Florida · 1991
  4. Scott v. Hotel MartiniqueSupreme Court of Florida · 1950
  5. Klein v. City of New Smyrna BeachSupreme Court of Florida · 1963

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