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LEE v. HARTSFIELD

No. 1D02-3481.

848 So.2d 430 (2003)

Richard and Patricia LEE, Appellants, v. Bert HARTSFIELD as Leon County Property Appraiser; John F. Chafin as Tax Collector Leon County; and Jim Zingale, as Executive Director of the Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, First District.

July 2, 2003.

Attorney(s) appearing for the Case

J. Riley Davis of Katz, Kutter, Alderman, Bryant & Yon, P.A., Tallahassee, for Appellants.

James J. Dean of Messer, Caparello & Self, P.A., Tallahassee, for Appellee Bert Hartsfield as Leon County Property Appraiser.

Charlie Crist, Attorney General, and Mark T. Aliff, Assistant Attorney General, Tallahassee, for Appellee Department of Revenue.

PER CURIAM.

Richard and Patricia Lee appeal a final summary judgment in which the trial court ruled that, pursuant to section 194.171(2), Florida Statutes (1999), it lacked subject matter jurisdiction over the Lees' action for declaratory and injunctive relief challenging the authority of the Leon County Property Appraiser to correct the assessment of their property. We agree with the trial court that the fundamental nature of the appellant's lawsuit is a challenge...

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