Higgs v. Klock

SCHWARTZ, Chief Judge.

This case began when an estate which owns Monroe County real property sued the appraiser to reduce its 1999 tax assessment. In due course, the trial court found in its favor on the merits. On rehearing, however, the action was concededly-prop-erly-dismissed for lack of subject matter jurisdiction because the taxpayer did not pay the 2000 and 2001 taxes as required by section 194.171(5), Florida Statutes (2002). See Bystrom v. Diaz, 514 So.2d 1072 (1987). The appraiser then filed a motion to tax costs in his favor as the “party recovering judgment”1 under section *59257.041(1),…