Gallagher v. Department of Revenue

The appellant brought an action under Chapter 72 contesting a tax imposed pursuant to Chapter 212, Florida Statutes. The taxpayer did not tender the amount of the tax ($2,434,452) into the registry of the court, nor did he file a cash bond, nor did he obtain a waiver of these requirements by the Department of Revenue, all as is required under section 72.011(3)(b)l as a jurisdictional prerequisite to maintaining the action. Instead, in the petition filed he requested alternatively for the court to accept an individual surety bond or other arrangements as set forth in the statute. The statute…