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CITY OF FERNANDINA BEACH v. PAGE

No. 95-3902.

682 So.2d 573 (1996)

CITY OF FERNANDINA BEACH, Appellant, v. James PAGE, in his capacity as property Appraiser for Nassau County, Florida, and L.H. Fuchs, in his capacity as Executive Director of the Department of Revenue, Appellees.

District Court of Appeal of Florida, First District.

October 8, 1996.

Attorney(s) appearing for the Case

Benjamin K. Phipps and George C. Hamm of The Phipps Firm, Tallahassee; Anthony J. Leggio, Fernandina Beach, for Appellant.

Larry E. Levy and Loren E. Levy, Tallahassee; Robert A. Butterworth, Attorney General; Joseph C. Mellichamp, III, Senior Assistant Attorney General, Tallahassee, for Appellees.

PER CURIAM.

The City of Fernandina Beach appeals a final judgment dismissing its complaint which challenged a decision of the Nassau County Value Adjustment Board (the Board). We affirm.

The trial court dismissed the City's complaint because it had not been filed within 60 days of the rendering of the Board's decision, as required by section 194.171(2), Florida Statutes (1995). The City argues on appeal that the operation of this jurisdictional non-claim statute...

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