Bill Furst, etc. v. Susan K. DeFrances

Supreme Court of Florida ____________ No. SC19-701 ____________ BILL FURST, etc., et al., Petitioners, vs. SUSAN K. DEFRANCES, et al., Respondents. September 2, 2021 MUÑIZ, J. This case pits a property appraiser against a taxpayer. The property appraiser undervalued and undertaxed the taxpayer’s property, the taxpayer paid her tax bill, and then the property appraiser assessed back taxes after discovering his (purportedly) clerical error. The Second District Court of Appeal invalidated the back-assessment, holding that under these circumstances the property had not “escaped taxation,” as…