Miller v. Nolte

453 So.2d 397 (1984)

Norman MILLER, Petitioner,

v.

David C. NOLTE, Respondent.

No. 63336.

Supreme Court of Florida.

July 12, 1984.

Clifford M. Miller of Miller & Miller, Vero Beach, for petitioner.

Robert Jackson of the Law Offices of Robert Jackson, Vero Beach, for respondent.

ADKINS, Judge.

This case is before us on discretionary review on the basis of conflict with Cape Cave Corp. v. Lowe, 411 So.2d 887 (Fla. 2d DCA), review denied, 418 So.2d 1280 (Fla. 1982). We have jurisdiction. Art. V, § 3(b)(3), Fla. Const. The question presented is whether a taxpayer is foreclosed from contesting a tax…