Case Name: William MARKHAM, as Broward County Property Appraiser, Appellant, v. Edward S. CORLETT, III, Trustee and Ken Powell, Appellees
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1984-08-08
Citations: 453 So. 2d 907
Docket Number: No. 83-1592
Parties: William MARKHAM, as Broward County Property Appraiser, Appellant, v. Edward S. CORLETT, III, Trustee and Ken Powell, Appellees.
Judges: LETTS, HERSEY and WALDEN, JJ., concur.
Reporter: Southern Reporter, Second Series
Volume: 453
Pages: 907–908

Head Matter:
William MARKHAM, as Broward County Property Appraiser, Appellant, v. Edward S. CORLETT, III, Trustee and Ken Powell, Appellees.
No. 83-1592.
District Court of Appeal of Florida, Fourth District.
Aug. 8, 1984.
Gaylord A. Wood, Jr., Fort Lauderdale, for appellant.
R. Hugh Lumpkin of Keith, Mack, Lewis & Allison, Miami, for appellees.

Opinion:
PER CURIAM.
This action contesting a tax assessment is barred by the provisions of Section 194.-171(3), (5) and (6), Florida Statutes (1983). The taxes in question were not paid before they became delinquent. The judgment on appeal is reversed upon authority of Reid v. Lucom, 349 So.2d 661 (Fla. 4th DCA 1977), cert. den. 358 So.2d 132 (Fla.1978), cert. den. 439 U.S. 860, 99 S.Ct. 180, 58 L.Ed.2d 169 (1978). See, also, Cowart v. Perkins, 445 So.2d 654 (Fla. 2d DCA 1984); Millstream Corporation v. Dade County, 340 So.2d 1276 (Fla. 3d DCA 1977).
Reversed and Remanded.
LETTS, HERSEY and WALDEN, JJ., concur.