HomeMy WebLinkAbout0567 • i
- 3662~9
IN TH8 CIRCUIT COURT OF TNE
NINSTEENTH JUDICTAL CIRCUIT
IN AND FOR ST LUCIE COUNTY
FLORIDA
~ CASE NUMBER: 76~1219~CA
~ .
JAI~S W. BASS, ST Lucie County
Property Appraisor, )
Plaintiff, )
va. )
. EDWARD G, ENNS, JEFFREY S. FURST, )
W, R. McCAIN~ SAMUEL S. GAINES
and E.E. GREBN. conatituting the )
St Lucie County Board of Tax ~
Adjustment, ~ )
Defendants. - .
) .
SU~Y FINAL JUDGEM~NT -
THIS ACTION was submitted to the Court-upon Stipulation
filed March 15, 1977, it being agreed by all parties hereto that
there are no genuine issues as to any material facts. On the
Stipulation and exhibits therein referenced,
IT IS ADJUDGED:
1. That Florida Statute 196,131 (1) requires in part ~
"Each taxpaqer who claims said exemption shall file one of said
form, properlq filled out and executed, with the [Property
~
~ AppraiserJ on or before March I of each -year; and the failure to
` do so sha11 constitute a waiver of said exemption for such year,"
~
~
~ This provision deals with the claiming of Homestead Exemption
under Chapter 196 arid the form provided therein for that
purpose.
2. That F.S, 196.131(1) is a statute of limitations
requiring that the taxpayer "shall" file his application on or
before March 1 or waive his exemption for that year,
3. That in 1976 the relevant provisions of F. S. 196.131
~ (1) and F.S. 196.151 appeared to allow the property appraisor to `
accept for filing applications received up through April 1,
although F.S. 196.131(1) does limit the effectiveness of the
filing of.~pplications filed after Msrch 1,
600X~V0I~CE ~1W
~
: _ . l. r_ _ _ = - ~ ~