Pagenet, Inc. v. Fla. Dept. of Revenue,. 896 So.2d 824 (Fla. 1st DCA 2005)
Feb 22, 2005OUTCOME: REVERSED and REMANDED
The First District Court of Appeals reversed the ruling of the trial court, agreeing that when a taxpayer files suit in the circuit court to challenge a tax assessment, the taxpayer has the right under ... section 72.011(1)(a), Florida Statutes (2001), to petition the court to hold a hearing in order to allow the taxpayer to make other security arrangements in lieu of paying the full assessed contested taxes or posting a bond for the full amount. This necessarily includes the possibility that the court could set a bond sum less than the full assessed taxes, or none at all, if such requirements would deny an impoverished taxpayer access to the court to challenge a tax assessment.
