Opinion ID: 1587456
Heading Depth: 2
Heading Rank: 4

Heading: Risk of Delay

Text: Finally, we caution that although the State is not subject to the sixty-day requirement in section 194.171(2) under these circumstances, lengthy delay by the State in filing suit to vindicate its nontaxable status on property that is nonetheless being taxed remains risky. As noted above, section 95.011 specifies that the limitations periods in chapter 95 apply to the State, its agencies, and officers. Other time limitations on the State's ability to challenge assessments may be derived from the principles of equitable estoppel. See State Dep't of Revenue v. Anderson, 403 So.2d 397, 400 (Fla.1981) (stating that equitable estoppel can be applied against the State in rare instances and under exceptional circumstances); Trustees of Internal Improvement Fund v. Bass, 67 So.2d 433, 433 (Fla.1953) (concluding that the State was estopped from challenging delinquent tax sale of State-owned land where the present owner had been in possession more than eleven years under a deed issued by the State). However, because the issue before us concerns only the State's status as property owner in relation to section 194.171, we need not address other means by which the sovereign may be precluded from challenging ad valorem property assessments and issuance of tax certificates and tax deeds because of nonpayment of taxes wrongly imposed.