MILLER v. NOLTE

No. 82-1435.

427 So.2d 248 (1983)

Norman MILLER, Appellant, v. David C. NOLTE, As Property Appraiser of Indian River County, Florida, Appellee.

District Court of Appeal of Florida, Fourth District.

February 16, 1983.


Attorney(s) appearing for the Case

Clifford H. Miller of Miller & Miller, Vero Beach, for appellant.

Robert Jackson of Law Offices of Robert Jackson, P.A., Vero Beach, for appellee.


HURLEY, Judge.

The question presented is whether a taxpayer is foreclosed from contesting a tax assessment because of his failure to file an action within 60 days from the date the assessment was certified for collection. The Supreme Court resolved this question in Coe v. ITT Development Corp., 362 So.2d 8 (Fla. 1978), where it held "that the 60-day time limitation expressed in Section 194.171(2)... is a jurisdictional statute...

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