Cowart v. Perkins

OTT, Chief Judge.

Harlton Cowart appeals from the grant of appellees’ motions to dismiss his amended complaint to contest a real property tax assessment. We reverse and remand for further proceedings.

Appellant applied for an agricultural use classification of certain property for the 1982 tax year. The application was denied. Certification of the tax roll occurred on December 13, 1982.

On February 9,1983, within sixty days of certification of the tax roll, appellant filed a suit in Manatee County Circuit Court challenging denial of the agricultural use classification request and resulting tax…