Third District Court of Appeal

State of Florida 

Opinion filed May 4, 2022.

Not final until disposition of timely filed motion for rehearing.

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No. 3D21-2170

Lower Tribunal No. 21-2750

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Wayne C. Johansson,

Appellant,

vs.

Miami-Dade County Value Adjustment Board,

Appellee.

An Appeal from the Circuit Court for Miami-Dade County, Alan Fine, 

Judge.

Wayne C. Johansson, in proper person.

Millares Law Firm P.A., and Rafael E. Millares, for appellee.

Before LOGUE, HENDON and GORDO, JJ. 

HENDON, J. 
2

Wayne C. Johansson (“Appellant”) appeals from a final order 

dismissing with prejudice his complaint against the Miami-Dade County 

Value Adjustment Board (“VAB”).1 We affirm. 

The Appellant asserted below that the VAB violated his procedural 

due process rights in reviewing his 2019 and 2020 value petitions by failing 

to adhere to the Florida Administrative Code. This was preceded by his 

petitions before the VAB to challenge certain property appraisals. He 

generally alleges the VAB denied his constitutional rights and ignored 

various “government limitations,” as well as accused the VAB and its 

members of civil conspiracy, misconduct, and constructive fraud. 

Appellant’s Counts I-X of his amended complaint claim violations by the 

VAB, VAB counsel, and the VAB special magistrates of certain Florida 

statutes and the Florida Administrative Code. Counts XI-XII request a 

permanent injunction and writ of mandamus against the VAB as well as 

general damages, punitive damages, costs and fees. 

The VAB moved to dismiss the Appellant’s amended complaint with 

prejudice asserting the VAB is a quasi-judicial entity immune from suit. 

1 Value adjustment boards are quasi-judicial state entities created by 

Florida statute to allow taxpayers to administratively challenge their tax 

assessments. §§194.011 through 194.036, Fla. Stat. (2022); Redford v. 

Department of Revenue, 478 So. 2d 808, 810 (Fla. 1985). 
3

The VAB argued that section 194.181, Florida Statutes, provides that the 

proper party to any case brought by a taxpayer to challenge property 

assessment is the county property appraiser, and that the VAB could not 

be a party to this lawsuit. 

At the October 4, 2021, videoconference hearing on the VAB’s 

motion to dismiss, the Appellant contended that he was not asserting a 

property tax issue, but rather alleged that the VAB violated his 

constitutional due process rights by not following certain Florida 

Administrative Code procedures. When asked by the court if he could 

provide examples of the alleged constitutional due process violations he 

contended the VAB committed, the Appellant generally stated, 1) in 2019 

the administrative hearing officer used false evidence to justify her decision 

against the appellant; 2) in 2020, the hearing officer found that the office of 

the property appraiser did not substantiate its evaluation. The Appellant 

also accused the VAB of acting with legal malice by using administrative 

review processes to render arbitrary and capricious final decisions against 

him, and failed to support its final decision with required facts and 

conclusions of law. The trial court heard the parties’ arguments and 

ultimately granted the VAB’s motion to dismiss – not on the merits but 

because the VAB, as a quasi-judicial entity, is immune from suit, even a 
4

suit alleging a procedural due process violation. The trial court dismissed 

the Appellant’s complaint with prejudice, explaining that there was no claim 

the Appellant could bring that would allow him to sue the VAB. 

We review de novo an order granting a motion to dismiss with 

prejudice. Chakra 5, Inc. v. City of Miami Beach, 254 So. 3d 1056, 1061 

(Fla. 3d DCA 2018).

Discussion

The VAB is not the proper party to a suit challenging property 

assessment, or procedural or constitutional violations by the VAB. The 

record shows that the Appellant originally challenged certain property 

appraisals or assessments before the VAB. The VAB rendered a quasijudicial ruling pursuant to sections 194.036(2) and 194.171, Florida 

Statutes. Dissatisfied with the process and outcome, the Appellant 

“appealed” the VAB’s decision before the circuit court,2 but as the record 

shows, he did not sue the proper party, which is the Miami-Dade Property 

Appraiser. Pursuant to section 194.171, a taxpayer may contest a tax 

2 A VAB decision is not “appealable” in the formal sense of an appeal as a 

review proceeding. Crapo v. Acad. for Five Element Acupuncture, Inc., 278 

So. 3d 113, 122 (Fla. 1st DCA 2019). “While this process is referred to as 

an ‘appeal’ of the board's decision, actions brought in the circuit court 

pursuant to section 194.032, now section 194.036, are original actions, not 

appeals.” Id. (quoting Williams v. Law, 368 So. 2d 1285 (Fla. 1979)).
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assessment directly in circuit court, and sections 194.181(1) and (2) 

identify the proper parties to “any tax suit.” Those sections indicate that a 

value adjustment board is not a proper party in an action brought by a 

taxpayer. Rather, the proper parties are the taxpayer and the property 

appraiser or official of the state government responsible for overall 

supervision of the assessment. See § 94.181(2)(a), Fla. Stat. (2022) (“In 

any case brought by a taxpayer or a condominium or cooperative 

association, as defined in ss. 718.103 and 719.103, respectively, on behalf 

of some or all unit or parcel owners, contesting the assessment of any 

property, the county property appraiser is a party defendant.”). At that 

point, pursuant to section 194.036, it is the county property appraiser who 

will evaluate allegations of procedural and constitutional violations by the 

VAB.3 

3 Section 194.036. Florida Statutes (2022), provides, in pertinent part: 

Appeals of the decisions of the [Value Assessment] board shall 

be as follows:

(1) If the property appraiser disagrees with the decision of the 

board, he or she may appeal the decision to the circuit court if 

one or more of the following criteria are met:

(a) The property appraiser determines and affirmatively 

asserts in any legal proceeding that there is a specific 

constitutional or statutory violation, or a specific violation of 

administrative rules, in the decision of the board, except that 
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Although the Appellant argues that this is not a “tax suit,” the record 

indicates that his initial petitions before the VAB were challenges to 

property appraisals. The Appellant cannot now attempt to portray his 

dissatisfaction with the VAB’s decision as procedural and constitutional 

violations. 

The Appellant relies on Higgs v. Prop. Appraisal Adjustment Board of 

Monroe County, 411 So. 2d 307, 307 (Fla. 3d DCA 1982), for the 

proposition that the VAB can be sued by a taxpayer. This case, however, 

involves the property appraiser, not the taxpayer, seeking injunctive relief 

nothing herein shall authorize the property appraiser to 

institute any suit to challenge the validity of any portion of the 

constitution or of any duly enacted legislative act of this 

state;

. . . 

(c) There is an assertion by the property appraiser to the 

Department of Revenue that there exists a consistent and 

continuous violation of the intent of the law or administrative 

rules by the value adjustment board in its decisions. . . . If 

the department finds upon investigation that a consistent and 

continuous violation of the intent of the law or administrative 

rules by the board has occurred, it shall so inform the 

property appraiser, who may thereupon bring suit in circuit 

court against the value adjustment board for injunctive relief 

to prohibit continuation of the violation of the law or 

administrative rules and for a mandatory injunction to restore 

the tax roll to its just value in such amount as determined by 

judicial proceeding. . . . 

(Emphasis added). 
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against the Monroe County VAB. In that case, the Court reversed the 

judgment of the trial court denying the property appraiser injunctive and 

other relief sought pursuant to section 194.032(6)(a)(3), Florida Statutes 

(1977), against the Property Appraisal Adjustment Board. The Court 

explained, 

In essence, this statute provides that if, after investigation, the 

Department of Revenue makes a probable cause determination 

that “there exists a consistent and continuous violation of the 

intent of the law or administrative rules by the Property 

Appraisal Adjustment Board in its decisions,” see Property 

Appraisal Adjustment Board of Sarasota County v. Florida 

Department of Revenue, 349 So. 2d 804 (Fla. 2d DCA 1977), 

the Property Appraiser may bring suit to enjoin such future 

violations and to “restore the tax roll to its just value in such 

amount as determined by judicial proceeding.”

(Emphasis added). The Higgs opinion does not support the Appellant’s 

contention that an individual taxpayer can sue a VAB. 

Ultimately, however, the VAB as a quasi-judicial body is immune from 

suit by the taxpayer. Courts apply immunity to decisional actions that are 

part and parcel of the judicial process, or functionally comparable to the 

work of judges—making decisions, resolving disputes, adjudicating rights, 

processing cases, and the like. See e.g., Montejo v. Martin Mem'l Med. 

Ctr., 935 So. 2d 1266, 1270 (Fla. 4th DCA 2006) (rejecting a hospital's 

quasi-judicial immunity claim because its action was not co-extensive with 

immunity afforded judges); Hill v. Suwannee River Water Mgmt. Dist., 217 
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So. 3d 1100, 1102–03 (Fla. 1st DCA 2017). A judge or quasi-judicial official 

may claim judicial immunity only if she can demonstrate: (1) the ruling in 

question was a ‘judicial act’ and (2) there was jurisdiction to issue the 

ruling.” Fuller v. Truncale, 50 So. 3d 25, 28 (Fla. 1st DCA 2010). “When 

these two prongs can be shown, the judge or quasi-judicial official may 

claim judicial immunity, even if the ruling in question was unwise, reckless, 

or malicious.” Id. Absolute quasi-judicial immunity for nonjudicial officials is 

determined by a functional analysis of their actions in relation to the judicial 

process.” Zoba v. City of Coral Springs, 189 So. 3d 888, 891 (Fla. 4th DCA 

2016) (quotation omitted).

4 The VAB’s decisions and actions at issue in 

this case demonstrate both quasi-judicial activity and the jurisdiction to 

issue the rulings challenged by the Appellant. For the foregoing reasons, 

we affirm the trial court’s dismissal of the complaint with prejudice. See

4 Courts in Florida and elsewhere have applied quasi-judicial immunity in 

many instances where non-judges have made decisions resembling judicial 

acts. See, e.g., Fuller, 50 So. 3d at 28 (immunity applied to clerk of court's 

adjudication of traffic infractions and suspending drivers' licenses); Fong v. 

Forman, 105 So. 3d 650, 653 (Fla. 4th DCA 2013) (same); Dep't of 

Highway Safety v. Marks, 898 So. 2d 1063 (Fla. 5th DCA 2005) (decisions 

of a hearing officer); Andrews v. Fla. Parole Comm'n, 768 So. 2d 1257 (Fla. 

1st DCA 2000) (decisions by the Parole Commission); Office of State 

Attorney, Fourth Judicial Cir. of Fla. v. Parrotino, 628 So. 2d 1097, 1098 

(Fla. 1993) (decisions by state attorneys); Johnson v. Harris, 645 So. 2d 

96, 98 (Fla. 5th DCA 1994) (immunity applied to a date stamp placed by a 

judge's assistant); see also Martin v. Hendren, 127 F. 3d 720, 721 (8th Cir. 

1997) (immunity applied to a law enforcement officer's courtroom action 

taken at the judge's behest).
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Rodriguez v. Tax Adjustment Experts of Fla., Inc., 551 So. 2d 537, 537–38 

(Fla. 3d DCA 1989) (holding that a special master appointed by the Dade 

County Property Appraisal Adjustment Board is a quasi-judicial officer and 

immune from suit). 

Affirmed.