Palm Springs Mile Associates, Ltd. v. Robbins

OPINION OF THE COURT

ROBERT P. KAYE, Circuit Judge.

ORDER DENYING PLAINTIFF’S MOTION FOR FINAL SUMMARY JUDGMENT AS TO COUNTERCLAIM

THIS CAUSE came before the Court on February 28, 1989 pursuant to notice on the Plaintiff’s motion for final summary judgment as to counterclaim, with respect to which motion the parties agreed that no *159material facts were in dispute. Based on the following analysis, the motion is denied.

The taxpayer contends that § 194.171(2), Florida Statutes, is a statute of nonclaim which absolutely bars a property appraiser’s counterclaim if filed more than 60 days from the date…