Lewis Ward v. Gregory Brown, Property Appraiser of Santa Rosa County

Summary

The Supreme Court of Florida affirmed the circuit court’s dismissal of a class‑action challenging ad valorem taxes, holding that the mandatory sixty‑day filing period in §194.171(1) applies to all tax assessment challenges, including those alleging denial of exemptions. The Court approved the First District’s decision in Ward and overruled the contrary rulings in Day and Pepperidge Farm.