HILLTOP RANCH, INC. v. BROWN

No. V-169.

308 So.2d 124 (1975)

HILLTOP RANCH, INC., a Florida Corporation, Appellant, v. John P. BROWN, Tax Assessor, et al., Appellees.

District Court of Appeal of Florida, First District.

February 25, 1975.


Attorney(s) appearing for the Case

Thomas M. Ervin, Jr. of Ervin, Varn, Jacobs & Odom, Tallahassee, for appellant.

J. Terrell Williams of Lewis & Lewis, C. Graham Carothers of Ausley, McMullen, McGehee, Carothers & Proctor, F.E. Steinmeyer, III, of Folsom & Steinmeyer, and Peter Guarisco, Tallahassee, for appellee.


JOHNSON, Judge.

Appellant seeks reversal of the trial court's order dismissing with prejudice its amended complaint challenging a tax assessment for the reason that said complaint did not show a compliance with F.S. § 194.171.

Essentially, this appeal involves one question: Must a taxpayer suffer denial of access to the courts for failure to pay his taxes within 60 days of the certification of the tax roll for collection?

The portions of F.S....

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