Property Appraisers and tax breaks.

• Jurisdiction: United States
• Author: Logue, Thomas W.
• Date: 01 July 2003

In "Fuchs v. Robbins Dictum on Property Appraiser Standing to Challenge Taxing Statutes Inconsistent with Longstanding Precedent Set in Atlantic Coast Line" (May), Vicki Weber contends that property appraisers should not have standing to argue that tax breaks granted by the legislature violate the Florida Constitution. In a line of cases spanning several decades, however, the Florida Supreme Court has ruled on the constitutionality of such statutes when raised defensively by a property appraiser. See Sebring Airport Authority v. McIntyre, 783 So. 2d 238 (Fla. 2001) (property appraiser raised constitutionality of tax statute defensively, and court declared F.S. [section]196.012(6) unconstitutional); Valencia Center, Inc. v. Bystrom, 214 So. 2d 543 (Fla. 1989) (property appraiser raised constitutionality of tax statute defensively, and court declared F.S. [section]193.023(6) unconstitutional); ITT Community Dev. Corp. v. Seay, 347 So. 2d 1024,1029 (1977) (property appraiser raised constitutionality of tax statute defensively, and court declared F.S. [section]194.042 unconstitutional); Interlachen...