Court Opinion

ID: 9926238
Source: CourtListenerOpinion
Date Created: 2024-01-24 15:02:42.690529+00
Date Added: 2024-06-11T09:22:13.276247
License: Public Domain

FIRST DISTRICT COURT OF APPEAL
                 STATE OF FLORIDA
                 _____________________________

                        No. 1D2023-0750
                 _____________________________

JAMES LEE SHREWSBURY,

    Appellant,

    v.

PAM CHILDERS, as Escambia
County Clerk of Court and
Comptroller, and SCOTT
LUNSFORD, as Escambia County
Tax Collector,

    Appellees.
                 _____________________________

On appeal from the Circuit Court for Escambia County.
Jan Shackelford, Judge.

                         January 24, 2024

    PER CURIAM.

     In 2018, 2019, and 2020, Appellant failed to pay ad valorem
taxes assessed on his two Santa Rosa Island lots. The Tax Collector
issued tax certificates on the two lots. The Clerk of Court sold one
lot at a tax deed sale, and gave notice that the second lot would be
sold—all with due notice to Appellant. Appellant later filed a
declaratory-judgment complaint, followed by an amended
complaint, alleging that each defendant lacked authority to take
the challenged actions on his lots. He asserted that because he held
the two lots under 99-year leases, they were not truly “realty”
subject to the ad valorem taxes.

     The Tax Collector and Clerk asserted that the trial court
lacked subject-matter jurisdiction over Appellant’s amended
complaint because he had failed to challenge the tax assessments
within the 60-day limit of section 194.171(2), Florida Statutes.
That section provides that “[n]o action shall be brought to contest
a tax assessment after 60 days from the date the assessment being
contested is certified for collection.”

     Appellant admitted that he had not complied with the time
limit in section 194.171(2), but argued below and continues to
argue here that he was not contesting a “tax assessment,” but
rather was “challenging the legality of the issuance and sale of tax
certificates” and the resulting tax deed sales and conveyance of
property. The trial court properly rejected Appellant’s circular
attempt to describe his challenge as not involving the legal issue
that is very clearly at the heart of his case. See Ward v. Brown, 894
So. 2d 811, 812, 814, 816 (Fla. 2004) (holding that “regardless of
the legal basis of the challenge” or “nature of the taxpayers’ claim,”
the 60-day time limit applies). His failure to bring timely
challenges was, and remains, fatal to these claims. We decline to
address Appellant’s other arguments, which we also find to lack
merit.

    AFFIRMED.

KELSEY, M.K. THOMAS, and NORDBY, JJ., concur.

                  _____________________________

    Not final until disposition of any timely and
    authorized motion under Fla. R. App. P. 9.330 or
    9.331.
               _____________________________

Christine A. Kelly of Lynchard & Seely, PLLC, Milton, for
Appellant.

                                  2
Codey L. Leigh, Pensacola, for Appellee Pam Childers, as
Escambia County Clerk of Court and Comptroller; and Thomas M.
Findley of Carlton Fields, Tallahassee, for Appellee Scott
Lunsford, as Escambia County Tax Collector.

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