Case Name: Richard J. DAVIS, not individually but in his capacity as Bay County Property Appraiser, Appellant, v. MACEDONIA HOUSING AUTHORITY, Appellee
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 1994-06-29
Citations: 641 So. 2d 131
Docket Number: No. 93-488
Parties: Richard J. DAVIS, not individually but in his capacity as Bay County Property Appraiser, Appellant, v. MACEDONIA HOUSING AUTHORITY, Appellee.
Judges: WOLF, J., specially concurs, with opinion.
Reporter: Southern Reporter, Second Series
Volume: 641
Pages: 131–135

Head Matter:
Richard J. DAVIS, not individually but in his capacity as Bay County Property Appraiser, Appellant, v. MACEDONIA HOUSING AUTHORITY, Appellee.
No. 93-488.
District Court of Appeal of Florida, First District.
June 29, 1994.
Rehearing Denied Aug. 18, 1994.
Cecile M. Scoon, Panama City, for appellant.
Richard E. Johnson, of Spriggs & Johnson, Tallahassee, for appellee.

Opinion:
BARFIELD, Judge.
The Bay County property appraiser appeals summary judgments in favor of Macedonia Housing Authority (Macedonia), a nonprofit corporation operating a low-income housing facility which challenged the denial of a "charitable purpose" exemption from 1991 ad valorem property taxes and sought a refund of the taxes it had paid in 1990 and 1991. We reverse.
Because Macedonia did not timely challenge the property appraiser's notice that it would not receive an exemption from 1990 taxes, the circuit court did not have jurisdiction over that issue, Markham v. Neptune Hollywood Beach Club, 527 So.2d 814 (Fla.1988), and the summary judgment ordering the property appraiser to refund Macedonia's 1990 taxes must therefore be reversed. Because the record indicates that there exist disputed issues of material fact relating to the reasonableness of the charges and expenditures associated with Macedonia's facility, the summary judgment entered on January 4, 1993, must also be reversed. See Mikos v. Plymouth Harbor, Inc., 316 So.2d 627 (Fla. 2d DCA 1974), cert. denied, Plymouth Harbor, Inc. v. Mikos, 337 So.2d 975 (Fla.1976).
While reversal on these grounds moots the other issues raised in this appeal, we comment briefly on them for the trial court's guidance in further proceedings. In addition to finding that Macedonia "is entitled to an exemption from ad valorem taxes in Bay County" and ordering the property appraiser to refund all its 1990 and 1991 taxes, the trial court also ordered the property appraiser to cancel any pending 1992 tax obligation and to "grant Plaintiffs tax exemption in future years absent a material change in applicable law or a material change in Plaintiffs status or operation which would render Plaintiff ineligible for such exemption." Under section 196.011, Florida Statutes, a taxpayer must timely apply for the exemption each year, unless the property appraiser waives or modifies the annual application requirement, and failure to do so constitutes a waiver of the exemption privilege for that year. This record does not indicate that Macedonia applied for exemption from taxes in 1990 or in the years subsequent to 1991, and its failure to do so would therefore waive its right to exemptions for those years. The burden of proving entitlement to an exemption is on the taxpayer, Benevolent & Protective Order of Elks v. Dade County, 166 So.2d 605 (Fla. 3d DCA 1964), who must supply "such fiscal and other records showing in reasonable detail the financial condition, record of operation, and exempt and nonexempt uses of the property for the immediately preceding fiscal year as are requested by the property appraiser or the value adjustment board," § 196.195(1), Fla.Stat. (1991). By ordering the property appraiser to grant exemptions for 1990, 1992 and ensuing years, without the property appraiser's consideration of the required information presented in a timely fashion, the trial court improperly shifted the burden of proof established by the legislature.
Under sections 194.011-194.036, 194.-171, and 196.193-196.194, Florida Statutes (1991), a taxpayer may request an informal conference with the property appraiser and/or may timely petition the value adjustment board to reverse the denial of exemption, and may thereafter bring an action in circuit court to contest the board's action, so long as the taxpayer fulfills the jurisdictional requirements of section 194.171 by filing the action within 60 days after the board's decision is rendered. Alternatively, the taxpayer may directly seek a judicial remedy under section 194.171, so long as the action is filed within 60 days after the tax roll is certified for collection. This record indicates that Macedonia complied with the latter jurisdictional requirement only with respect to the 1991 denial of exemption from taxes, in which case the circuit court would not have jurisdiction over any claims for exemption from taxes except for the 1991 tax year. Department of Revenue v. Goembel, 382 So.2d 783 (Fla. 5th DCA 1980).
Both summary judgments are REVERSED and the case is REMANDED to the trial court for further proceedings on the claim for exemption from 1991 ad valorem taxes only, unless evidence is presented at trial which establishes that Macedonia timely applied for exemption from 1992 taxes and timely challenged the denial of that application.
WOLF, J., specially concurs, with opinion.
BENTON, J., dissents, with opinion.