GULFSTREAM PARK RACING ASSOCIATION, INC. v. STATE, DEPARTMENT OF REV.

No. 93-61.

633 So.2d 554 (1994)

GULFSTREAM PARK RACING ASSOCIATION, INC., Appellant, v. STATE of Florida, DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

March 15, 1994.


Attorney(s) appearing for the Case

J. Riley Davis of Katz, Kutter, Haigler, Alderman, Marks & Bryant, Tallahassee, for appellant.

Robert A. Butterworth, Atty. Gen., Joseph C. Mellichamp III, Sr. Asst. Atty. Gen., Tallahassee, for appellee.


JORGENSON, Associate Judge.

In this case, the appellant, Gulfstream Park Racing Association, raised the issue of whether its challenge to the validity of a tax assessment against the appellant by the Department of Revenue was timely initiated under sections 120.575 and 72.011(2), Florida Statutes (Supp. 1992). The statutes and department rules provide for a 60-day jurisdictional filing period, and require filing with the Department of Revenue within that 60 days....

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