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GENESIS MINISTRIES, INC. v. BROWN

No. 1D15-1310.

186 So.3d 1074 (2016)

GENESIS MINISTRIES, INC., Appellant, v. Gregory S. BROWN, As Property Appraiser for Santa Rosa County, Florida, Stan Colie Nichols, As Tax Collector for Santa Rosa County, Florida, and Marshall Stranburg, As Executive Director of the Department of Revenue of the State of Florida, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied March 28, 2016.

Attorney(s) appearing for the Case

Douglas L. Smith of Burke, Blue, Hutchison, Walters & Smith, P.A., Panama City, for Appellant.

Thomas M. Findley and Robert J. Telfer III of Messer Caparello, P.A., Tallahassee for Appellees Gregory S. Brown and Stan Colie Nichols.

Pamela Jo Bondi , Attorney General, and Timothy E. Dennis , Chief Assistant Attorney General, Tallahassee for Appellee Marshall Stranburg.

Genesis Ministries, Inc. (Genesis) appeals the dismissal of its complaint challenging the ad valorem taxes imposed on its property for 2005 to 2013. Genesis argues that the trial court erred in finding that its challenge was barred by section 194.171(2), Florida Statutes. We agree. Accordingly, we reverse the dismissal order and remand...

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