City of Fernandina Beach v. Page

The City of Fernandina Beach appeals a final judgment dismissing its complaint which challenged a decision of the Nassau County Value Adjustment Board (the Board). We affirm.

The trial court dismissed the City’s complaint because it had not been filed within 60 days of the rendering of the Board’s decision, as required by section 194.171(2), Florida Statutes (1995). The City argues on appeal that the operation of this jurisdictional non-claim statute should be tolled in the instant case because of certain alleged irregularities in the Board’s proceedings. We find this argument without merit.…