NIKOLITS v. NEFF

No. 4D15-2423.

184 So.3d 538 (2015)

Gary R. NIKOLITS, as Property Appraiser for Palm Beach County, Florida, Petitioner, v. Sarah B. NEFF, a/k/a Susan B. Neff, a/k/a Sally B. Neff, Respondent.

District Court of Appeal of Florida, Fourth District.

December 9, 2015.


Attorney(s) appearing for the Case

Jeffrey M. Clyman , West Palm Beach, for petitioner.

Jack J. Aiello of Gunster, Yoakley & Stewart, P.A., West Palm Beach, for respondent.

Pamela Jo Bondi , Attorney General, and Carrol Y. Cherry Eaton , Assistant Attorney General, Revenue Litigation Bureau, Tallahassee, for Amicus Curiae, State of Florida Department of Revenue.


Gary R. Nikolits, as Property Appraiser of Palm Beach County, Florida, petitions for a writ of prohibition to prevent the trial court from further hearing respondent Sarah B. Neff's declaratory judgment action. We agree with the Property Appraiser that the circuit court lacks jurisdiction to grant the relief requested because Neff's action...

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