Opinion ID: 1774091
Heading Depth: 1
Heading Rank: 5

Heading: The 1989 Reassessment

Text: Scripps Howard also challenged Havill's authority to reassess its tangible personal property for the 1989 tax year. The reassessment was based on the appraiser's belief that Scripps Howard filed a false and fraudulent return for that year. Havill maintained at trial, and again before this Court, that the reassessment was a valid correction of an erroneous tax return under section 193.073. The trial court adopted Havill's reasoning and upheld the reassessment. The district court determined that the trial court's ruling was clearly erroneous and held that Havill lacked the authority to reassess the property because the 1989 tax rolls had been certified, and Scripps Howard had paid its 1989 tangible personal property tax before the reassessment occurred. United Tel. Co. v. Colding, 408 So.2d 594, 595 (Fla. 2d DCA 1981)(We do not construe section 193.073 to allow correction of erroneous returns after the tax rolls have been certified and the taxes paid.). We agree with the reasoning of the district court below and hold that Havill lacked the authority to reassess Scripps Howard's tangible personal property for the year 1989.