Lee v. Hartsfield

Richard and Patricia Lee appeal a final summary judgment in which the trial court ruled that, pursuant to section 194.171(2), Florida Statutes (1999), it lacked subject matter jurisdiction over the Lees’ action for declaratory and injunctive relief challenging the authority of the Leon County Property Appraiser to correct the assessment of their property. We agree with the trial court that the fundamental nature of the appellant’s lawsuit is a challenge of an assessment and, thus, it is governed by the sixty day non-claim statute. See § 194.171(2), Fla. Stat. (1999). As the court explained in…