St. Joe Paper Co. v. Metropolitan Dade County

HENDRY, Judge.

The primary issue posed by this appeal is whether the untimely filing of a petition with the property appraisal adjustment board protesting an ad valorem tax assessment bars a taxpayer from thereafter seeking judicial redress. We hold that a taxpayer who files an untimely petition with the board seeking review of a tax assessment is not thereafter precluded from filing an action in circuit court, subject only to the limitations imposed under section 194.-171, Florida Statutes (1979).

The facts pertaining to this controversy are as follows. In November, 1979, appellants filed a…