Walker v. Palm Beach Commerce Center Associated, Ltd.

KOGAN, Justice.

We have for review Palm Beach Commerce Center Associated v. Walker, 598 So.2d 165 (Fla. 4th DCA 1992), in which the district court certified the following question as one of great public importance:

UNDER WHAT CIRCUMSTANCES IS A TAXPAYER ENTITLED TO A STAY OF THE COLLECTION OF TAXES PENDING HER CHALLENGE TO THE *1098ASSESSED VALUATION OF HER PROPERTY?

598 So.2d at 168. We have jurisdiction pursuant to article V, section 3(b)(4) of the Florida Constitution.

The respondent, Palm Beach Commerce Center Associates, Ltd., filed a complaint pursuant to section 194.171, Florida Statutes…