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BARRETT TOOL RENTAL INC. v. METROPOLITAN MIAMI DADE

No. 3D00-3642.

802 So.2d 1166 (2001)

BARRETT TOOL RENTAL, INC., Appellant, v. METROPOLITAN MIAMI DADE, etc., Appellee.

District Court of Appeal of Florida, Third District.

December 5, 2001.

Attorney(s) appearing for the Case

Sutton & Montoto and Osvaldo Diaz, Miami, for appellant.

Zack Kosnitzky and Steven A. Schultz; Robert A. Ginsburg, Miami Dade County Attorney, and Scott Fabricius, Assistant County Attorney, for appellee.

Before JORGENSON, LEVY, and GODERICH, JJ.

PER CURIAM.

Barrett Tool Rental, Inc. (BTR) appeals an order dismissing with prejudice its petition for injunctive relief. We affirm.

BTR sought to prevent the county from levying on its property and contested an ad valorem tax assessment for tax years 1997 and 1998. Because BTR's action comes too late, the trial court correctly ruled that it lacked subject matter jurisdiction.1 See § 194.171(2), Florida Statutes (1999...

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