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The Florida Statutes

The 2023 Florida Statutes (including Special Session C)

Title VI
CIVIL PRACTICE AND PROCEDURE
Chapter 68
MISCELLANEOUS PROCEEDINGS
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F.S. 68.01
68.01 Declaring tax assessment invalid.When an assessment is made against any person, body politic or corporate and payment is refused on an allegation of illegality of the assessment, the person, body corporate or politic may file an action in chancery setting forth the alleged illegality. The court has jurisdiction to decide the matter and if the assessment is illegal, shall declare the assessment not lawfully made.
History.s. 4, ch. 151, 1848; RS 1542; GS 2006; RGS 3274; CGL 5082; s. 22, ch. 67-254.
Note.Former s. 69.01.