January 28, 2020
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The Florida Statutes

The 2001 Florida Statutes

Title VI
Civil Practice And Procedure
Chapter 68
Miscellaneous Proceedings
View Entire Chapter
Section 68.01, Florida Statutes 2001

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.

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