The Property Appraiser of Sarasota County issued back taxes on DeFrances’ property after he discovered a clerical error that had caused her property to be undervalued in a prior tax year. DeFrances challenged the Property Appraiser’s authority to issue the back taxes on her property. The trial court concluded that DeFrances’ property was subject to back taxes. On appeal, the Second District Court of Appeal reversed the trial court and held that the property was not subject to back taxes. Furst, the Property Appraiser, asks this Court for review based on district conflict and because this issue affects a class of constitutional officers.

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