Property appraisers in Florida are challenging the constitutionality of long-standing tax laws, even though the courts have said they don’t have the right to do so. The Florida Supreme Court suggested in a previous case that they might be able to challenge a law defensively, but this goes against previous court decisions and general legal principles. It’s causing a lot of confusion and disagreement among the courts. In Florida, property appraisers assess property for tax purposes but do not make tax laws or collect taxes. In the case of Fuchs v. Robbins, a property appraiser challenged a statute that determines when a property is assessed for taxes. The court initially ruled in the property appraiser’s favor, but then reversed its decision, ultimately finding the statute unconstitutional. The Second District Court of Appeal was looking at the Turner case, where the Hillsborough County property appraiser refused to give a tax exemption to government property. The property was owned by the Hillsborough Aviation Authority and leased to the Tampa Sports Authority for a baseball facility. The aviation authority won the exemption from a board, but the property appraiser didn’t agree and took the case to court. The court said that the property appraiser couldn’t challenge the law and that he should have followed it in the first place. The Florida Supreme Court ruled that property appraisers cannot challenge the validity of a taxing statute in court. This means they can’t sue to say a tax law is unconstitutional. This decision affects property appraisers who are unhappy with a tax law. It also means that a property appraiser can’t challenge a decision of the Value Adjustment Board (VAB) in court. This ruling was made in a case involving property appraisers in Florida. In a Florida court case, the judges made a statement that a government appraiser can raise a constitutional defense in a lawsuit about property assessments. However, this goes against the usual rule that government officials should assume laws are valid and not challenge them in court. Another case, Department of Education v. Lewis, also shows that government agencies cannot start a lawsuit to challenge a law. So, the statement in the first case is not a valid rule. In a case called Department of Revenue v. Markham, the Florida Supreme Court said that property appraisers cannot challenge tax laws because of the separation of powers between the branches of government. This means that government officials, like property appraisers, can’t challenge laws that they are supposed to follow in their jobs. This decision was based on an earlier case called Atlantic Coast Line, which set the rule that public officials can’t challenge the constitutionality of laws they have to enforce. In a case involving a taxpayer and a state board, the board tried to challenge a law as unconstitutional. The court said that the board didn’t have the right to do that because they didn’t have a personal or financial interest at stake. The court also said that public officials must obey a law unless a court says it’s unconstitutional, even if they think it might be. This is a legal case about whether or not a government official can challenge a law in court. The court said that if a government official is being sued and has to use public money because of a law, they can argue that the law is not constitutional. This was decided in a few different cases where the officials were required to spend public money according to the law. Issues of separation of powers do not come up when a public official is trying to use powers from the Florida Constitution and challenges a law that goes against those powers. Some later cases wrongly interpret a decision called Cone as allowing any public official to challenge a law if it involves using public money. However, this isn’t always true and the courts should recognize that. Another case, Portland Cement, also made a mistake in saying that any public official can challenge a law if it involves using public funds. A case called King went too far in allowing a challenge by the railroad and public utilities commission to a law that regulated taxicabs, based on the fact that they would have to use public funds to enforce the law. The courts should recognize that this exception goes against the general rule. Another decision, Turner, rejected this same argument and reaffirmed the rule that only the courts can declare a law unconstitutional, not the executive branch. In the past, the Florida Supreme Court said that public officials can’t challenge the constitutionality of a law just because they disagree with it. This is because they have to obey the law, even if they don’t like it, unless a court says it’s unconstitutional. But some property appraisers in Florida are still trying to challenge tax laws based on a statement in a court case. This goes against the court’s earlier decision and shows a lack of respect for the law. The court should confirm its decision and stop public officials from trying to invalidate the laws they’re supposed to enforce. Property appraisers in Florida are challenging certain laws that they believe do not meet the standards of fairness for property values. They are not challenging other laws that deal with similar issues but may be more sensitive politically. The Florida constitution gives property appraisers specific duties, but those duties can be changed by the legislature. The county property appraiser is responsible for determining the value of all property in the county and calculating the tax on taxable property. Other laws govern the process for setting tax rates and collecting taxes. This is a list of court cases and laws related to property appraisal in Florida. The cases show that property appraisers usually cannot challenge laws related to taxation or property appraisal. The Florida Constitution also has rules related to this.
Source: https://www.floridabar.org/the-florida-bar-journal/fuchs-v-robbins-dictum-on-property-appraiser-standing-to-challenge-taxing-statutes-inconsistent-with-longstanding-precedent-set-in-atlantic-coast-line/
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