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  • 01 2015 CA 004365 - CIRCUIT CIVIL - DIV. K (JUDGE BRASINGTON) JENKINS, WALTER P et al -VS- xxxx xxxxx AS TAX COLLECTOR FOR ALACHUA COUNTY OTHER REAL PROPERTY $50,001 - $249,999 document preview
  • 01 2015 CA 004365 - CIRCUIT CIVIL - DIV. K (JUDGE BRASINGTON) JENKINS, WALTER P et al -VS- xxxx xxxxx AS TAX COLLECTOR FOR ALACHUA COUNTY OTHER REAL PROPERTY $50,001 - $249,999 document preview
  • 01 2015 CA 004365 - CIRCUIT CIVIL - DIV. K (JUDGE BRASINGTON) JENKINS, WALTER P et al -VS- xxxx xxxxx AS TAX COLLECTOR FOR ALACHUA COUNTY OTHER REAL PROPERTY $50,001 - $249,999 document preview
  • 01 2015 CA 004365 - CIRCUIT CIVIL - DIV. K (JUDGE BRASINGTON) JENKINS, WALTER P et al -VS- xxxx xxxxx AS TAX COLLECTOR FOR ALACHUA COUNTY OTHER REAL PROPERTY $50,001 - $249,999 document preview
  • 01 2015 CA 004365 - CIRCUIT CIVIL - DIV. K (JUDGE BRASINGTON) JENKINS, WALTER P et al -VS- xxxx xxxxx AS TAX COLLECTOR FOR ALACHUA COUNTY OTHER REAL PROPERTY $50,001 - $249,999 document preview
  • 01 2015 CA 004365 - CIRCUIT CIVIL - DIV. K (JUDGE BRASINGTON) JENKINS, WALTER P et al -VS- xxxx xxxxx AS TAX COLLECTOR FOR ALACHUA COUNTY OTHER REAL PROPERTY $50,001 - $249,999 document preview
  • 01 2015 CA 004365 - CIRCUIT CIVIL - DIV. K (JUDGE BRASINGTON) JENKINS, WALTER P et al -VS- xxxx xxxxx AS TAX COLLECTOR FOR ALACHUA COUNTY OTHER REAL PROPERTY $50,001 - $249,999 document preview
  • 01 2015 CA 004365 - CIRCUIT CIVIL - DIV. K (JUDGE BRASINGTON) JENKINS, WALTER P et al -VS- xxxx xxxxx AS TAX COLLECTOR FOR ALACHUA COUNTY OTHER REAL PROPERTY $50,001 - $249,999 document preview
						
                                

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Filing # 51435026 E-Filed 01/20/2017 02:24:06 PM IN THE CIRCUIT COURT OF THE EIGHTH JUDICIAL CIRCUIT IN AND FOR ALACHUA COUNTY, FLORIDA CIVIL DIVISION Walter P. Jenkins, and DeVaughn Slone and Milton H, Baxley, II, as Co-Trustees of LLC Church, CASE NO.: 01-2015-CA-004365 Plaintiffs, DIVISION: Kk vs. xxxx xxxxx, as Tax Collector for Alachua County, Defendant. / DEFENDANT’S NOTICE OF FILING ADDITIONAL EVIDENCE AND AUTHORITIES IN SUPPORT OF ITS MOTION TO DISMISS COMES NOW the Defendant, xxxx xxxxx, as Tax Collector for Alachua County, by and through his undersigned counsel, and gives notice of filing of the following additional evidence and authorities in support of Defendant’s Motion to Dismiss for Lack of Subject Matter Jurisdiction, Failure to State a Claim, and Failure to Join Indispensable Party or, in the Alternative, to Stay These Proceedings, that was e-filed and served on January 22, 2016: 1, Evidence (as to lack of subject matter jurisdiction, failure to state a claim, and failure to join indispensable party): See; attached Affidavit of xxxx xxxxx, Alachua County Tax Collector, with attachments A, B, and C, 2. Authorities (as to subject matter jurisdiction): See: Bennett v. Wells, 55 So.3d 666 (2011) Hernandez v. Coopervision, Inc., 661 So.2d 33 (1995) State ex rel. B. F, Goodrich Co. v. Trammell, 140 Fla, 500 (1939) A copy of each authority is attached hereto, "2015 CA 004365" 51435026 Filed at Alachua County Clerk 01/20/2017 02:24:17 PM ESTCERTIFICATE OF SERVICE I HEREBY CERTIFY that a true and correct copy of the foregoing has been electronically filed with the Alachua County Clerk of Court by using the Florida Courts E-filing Portal, and that copies have been served via 1 Class U.S. Mail to each of the following parties, this x ye day of January, 2017. Note: Plaintiff Milton Baxley died on September 18, 2016. Walter P. Jenkins, Plaintiff, Post Office Box 1673 Anna Maria, Florida 34216 DeVaughn Slone, Co-Plaintiff 5429 N.W. 81° Avenue Gainesville, Florida 32653 OFFICE OF THE ALACHUA COUNTY ATTORNEY By: /s/ William E, Harlan, Jr. William E. Harlan, Jr., County Litigation Attorney Florida Bar No. 0282227 12 Southeast Ist Street Gainesville, Florida 32601 Phone: (352) 374-5218 Fax: (352) 374-5216 wharlan@alachuacounty.us CAO@alachuacounty.us Attorney for Defendant Alachua County -2-Evidence - Affidavit of xxxx xxxxx, Alachua County Tax Collector, with Attachments A, B, and CIN THE CIRCUIT COURT OF THE EIGHTH JUDICAL CIRCUIT IN AND FOR ALACHUA COUNTY, FLORIDA CIVIL DIVISION Walter P. Jenkins, and DeVaughn Slone and Milton H. Baxley, II, as Co-Trustees of LLC Church, CASE NO.; 01-2015-CA-004365 Plaintiffs, DIVISION: Kk vs. xxxx xxxxx, as Tax Collector for Alachua County, Defendant. / AFFIDAVIT OF xxxx xxxxx, ALACHUA COUNTY TAX COLLECTOR STATE OF FLORIDA ) COUNTY OF ALACHUA ) Before me personally appeared xxxx xxxxx, who being first duly sworn, deposes and states as follows: 1. My name is xxxx xxxxx, and I am over 18 years of age. I have personal knowledge of the facts contained herein, and, if called as a witness, could testify competently thereto, 2. From November 12, 2014 to the current date, I have served as Tax Collector for Alachua County, Florida (hereinafter referred to as “Tax Collector”). 3. The Tax Collector is responsible for collecting and distributing taxes from information provided on the certified annual tax roll, which is prepared and certified by Edward A. Crapo, the Alachua County Property Appraiser pursuant to Chapter 193. The ad valorem taxroll consists of real estate and tangible personal property accounts. Non-ad valorem assessments are primarily for services such as fire services and solid waste collection and disposal, etc. 4, The Tax Collector is not responsible for the following duties, which are the responsibility of the Alachua County Property Appraiser: (a) assessment of the value of each parcel of real property in Alachua County (Sections 192.001(3) and 192.011, Florida Statutes); (b) determination as to the taxpayer responsible to pay taxes on each parcel (Section 192.001(13), Florida Statutes); (c) determination as to the eligibility for any exemptions or immunities from tax (Section 196.141, Florida Statutes; see also Section 196,193(b), Florida Statutes); and (d) providing the Tax Collector with an annual certification of that year’s tax roll, and any corrections to same, 5. I am familiar with the annual tax roll certifications and corrections that are issued by the Alachua County Property Appraiser for all ad valorem tax rolls. 6. I am familiar with the annual tax roll certifications and corrections issued by the Alachua County Property Appraiser for the real property which is the subject of this action, located at 1603 S.E. 41 Avenue, Gainesville, Alachua County, Florida, and identified as Parcel #16262-001-000. 7, When tax roll certifications and/or subsequent corrections are issued by the Property Appraiser, it is the duty of the Tax Collector to collect the property taxes owed. 8. In order to collect the property taxes owed, the Tax Collector issues property tax bills to the property owner. If the property tax bill is not paid by the property owner, the tax bill becomes delinquent. 2-9. On or about September 11, 2013, the undersigned received, from the Property Appraiser, Certificates of Correction of Tax Roll for Parcel #16262-001-000 for the years 2004, - 2005, 2006, 2007, 2008, 2009, 2010 and 2011. Copies of these Certificates are attached hereto and marked as “Attachment A.” 10. Upon receipt of the above-referenced Certificates of Correction, the Tax Collector mailed revised real estate tax bills for the years 2004, 2005, 2006, 2007, 2008, 2009, 2010 and 2011 to the owner of record for Parcel #16262-001-000, which real property is the subject of this action, Current unpaid copies of said revised real estate tax bills are attached hereto and marked as “Attachment B.” 11, The Tax Collector further attaches copies of unpaid real estate tax bills for Parcel #:16262-001-000 for the years 2012, 2013, and 2014, marked as “Attachment C,” all of which indicate that no homestead exemption was applied to the property which is the subject of this action. FURTHER AFFIANT SAYETH NOT, P Signed: MY SZ Feo hn xxxxx ‘ax Collector for Alachua County, Florida SWORN TO and subscribed before me this Ite day of January, 2017, by xxxx xxxxx, who is: x personally known to me; or produced identification. Type of identification produced: / Ly ‘ ) KobluLbollutik Netty pli, State of Florida My Cominission Expires: KATHY NIEDERLOM Kc Motary Public - State of Florida Commission @ FF 227732i Alea 4 frida a oaiy yn nw CERTIFICATE OF Bafeslleat OF TAX Hou pron 7 . & US Sections 197.181 and 197,122, Florida Statutes aE Ee eer aiid DEPARTMENT To: Tax Collector, Alachua County, Florida Provisional OF REVENUE Tax Roll ID #: Please make the corrections below to the [XJ Real Property [[] Tangible Personal Property Tax Roll for 204 Parcel ID | 16262-001-000 O.R. book [Page Name LLC Trust _ c/o Walter Jenkins Tax roll ‘Address | PO Box 1673 description Anna Maria, Fl 34216 1 Refunds Values Initial Corrected (1 Refund less than $2,500 Just value 20200 20200 Tax collector: determine refund Assessed or classified value, school 19810 Refund $2,800 or more Assessed or classified value, non-school 19810 Tax collector: send to DOR for action Homestead, regular 8 19810 (s. 197.182, F.S.) Homestead, additional 1] Material mistake of fact being Senior homestead, county corrected according to s, 197.122, Senior homestead, municipal F.S., within one year of approval of Economic the tax roll according to s. 193.1142, Exempt value, non-homestead, school FS, on (enter date) Exempt value, non-homestead, non school . Penalty, TPP Correction Type Other: 11 Add to roi C1 Delete from roll Other: —& Back assess [] Correct description Taxable value, school 0 20200 1 Gorrect name, address Taxable value, county Q / 20200 (1 Combine with or [1 Double with Taxable value, municipal 0 / 20200 Parcel [D TOTAL TAX 0 \/ _ 486.07 {] Exemption and Assessment Limitations ( Adjusted Value (1 Deployed military (Veteran spouse (First responder spouse (Save Our Homes change |] Homestead (Widowed J Land C1 Square feet (Disabled O1Blind ) Building O Lot size 2 Governmental C1 Institutional 1 Miscellaneous 0 Acreage (Disabled veteran (Disabled veteran discount (1 Curtilage change J Number of lots (1 Number of residential units [] Tangible personal property C Other: (1 Senior citizen homestead (] Tangible personal property C1 Adjusted Use (C] Veteran service connected [[] Totally & permanently disabled [110% non-homestead limit [] Other: (Disabled veteran confined to wheelchair 1 Vacant C1 Allow agricultural classification 1 Improvement (0 Commercial 01 Other: (Surviving spouse of veteran who died on active duty [Senior citizen homestead — 25 year resident i (Parent, grandparent assessment reduction Reasons for correction Add pages, if needed. (Field will expand online.) Failed to remove Homestead Sy b2 ) EE bgt itld Director, Appraisal Services 9/10/2013 Signature, property appraiser or deputy Title Date Received - 7 by: Signature, tax collector or deputy “ATTACHMENT A rec SEP 11 2013"of || ytd Lilt LA ye CERTIFICATE OF CORRECTION OF T A ehG ‘ A Sections 197.131 and 197.122, Florida Statutes ieee ha DEPARTMENT To; Tax Collector, Alachua County, Florida Provisional OF REVENUE Tax Roll ID #0 Please make the corrections below to the [XJ Real Property [_] Tangible Personal Property Tax Roll for 205. . Parcel ID | 16262-001-000 O.R, book | Page Name LLC Trust _¢/o Walter Jenkins Tax roll Address | PO Box 1673 description Anna Marla, Fl 34216 Refunds Values Initial Corrected (1) Refund less than $2,500 dust value 21900 21900 Tax collector: determine refund Assessed or classified value, school 20400 (J Refund $2,500 or more Assessed or classified value, non-school 20400 Tax collector: send to DOR for action Homestead, regular 20400 (s. 197.182, F.8.) Homestead, additional Material mistake of fact being Senlor homestead, county corrected according to s. 197.122, Senior homestead, municipal F.S., within one year of approval of Economic Aas according to s. 193.1142, Exempt value, non-homestead, school a (enter date). Exempt value, non-homestead, non school Penalty, TPP Correction Type Other: OJ Add to roll C1 Delete from roll Other: Back assess [] Correct description} | Taxable value, school 1 0 21900 (J Correct name, address Taxable value, county {0 / 21900 [J Combine with or (Double with Taxable value, municipal \0 / 21900 Parcel ID TOTAL TAX Na VY 521.40 Exemption and Assessment Limitations C1 Adjusted Value Homestead (Widowed [5 Land CO Square feet (Disabled OBlind D Building D1 Lot size (1 Governmental C1 Institutional Miscellaneous 0 Acreage (Disabled veteran discount Veteran spouse (1 Disabled veteran [Deployed military (C1 First responder spouse (1 Save Our Homes change [J Curtilage change [1 Number of lots [2 Number of residential units (1 Tangible personal property (2 Other: (Senior citizen homestead [] Tangible personal property (Cl Veteran service connected {[] Totally & permanently disabled [1 10% non-homestead limit [1] Other: (CJ Disabled veteran confined to wheelchair C Adjusted Use O Vacant 2 Allow agricultural classification [Improvement LJ Commercial [1 Other: (C1 Surviving spouse of veteran who died on active duty 1] Senior citizen homestead — 25 year resident (CJ Parent, grandparent assessment reduction Reasons for correction Add pages, if needed. (Fleld will expand online. YI Failed to remave Homestead | J Director, Appraisal Services 9/10/2013 Signature, property appraiser or deputy Title Date Received by: Title Date Signature, tax collector or deputy RECD SEP 11.201313[ 3 arable \\ CERTIFICATE OF CORRECTION OF TAX i? ry R09 Rule 12D-16.002, F.A.C. FLORIDA S os Sections 197.131 and 197.122, Florida Statutes Eff, 9/13 DEPARTMENT To: Tax Collector, Alachua County, Florida Provisional vf OF REVENUE Tax Roll ID #: f “Please make the corrections below to the [J Real Property [_] Tangible Personal Property Tax Roll for 206 Parcel ID | 16262-001-000 O.R. book | Page Name LLC Trust _ c/o Walter Jenkins Tax roll yy a ‘Address | PO Box 1673 desoription |p OY, Anna Maria, Fl 34216 ae \ (4, . Vo Refunds Values Initial Corrected C1 Refund less than $2,500 Just value 22500 22500 Tax collector: determine refund Assessed or classified value, school 21010 (Ol Refund $2,500 or more Assessed or classified value, non-school 21010 Tax collector: send to DOR for action Homestead, regular 21010 (s. 197.182, F.S.) Homestead, additional Senlor homestead, county Senior homestead, municipal 1 Material mistake of fact being corrected according to s. 197.122, F.S., within one year of approval of Economic pena according to s. 193.1142, Exempt value, non-homestead, school a Exempt value, non-homestead, non school (enter date). Penalty, TPP Correction Type Other: 1 Add to roll C1 Delete from roll Other: { Back assess [] Correct description Taxable value, school 9 22500 Correct name, address Taxable value, county \ Qo / 22500 (1 Combine with or (J Double with Taxable value, municipat | 0 [22500 Parcel ID TOTALTAX| — \|0| VW 52202 {] Exemption and Assessment Limitations C1 Adjusted Value &] Homestead (Widowed 1 Land 1 Square feet [Disabled Blind ( Buitding C1 Lot size (Co Governmental 1 Institutional Miscellaneous OJ Acreage (Disabled veteran (Disabled veteran discount (i Curtilage change 1 Number of lots (1 Deployed military (Veteran spouse (0 Number of residential units [] Tangible personal property (First responder spouse (1 Save Our Homes change 1 Other: Senior citizen homestead + [] Tangible personal property C2 Adjusted Use [Veteran service connected (Totally & permanently disabled (1 Improvement 0 Vacant 110% non-homestead limit [1 Other: 1 Commercial C1 Allow agricultural classification (C1 Disabled veteran confined to wheelchair (1 Other: (Cd Surviving spouse of veteran who died on active duty Reasons for correction Add pages, if needed. (Field will expand online.) C Senior citizen homestead — 25 year resident Failed to remove Homestead (C1 Parent, grandparent aspessment reduction [oe LE deze Director, Appraisal Services 9/10/2013 Signature, property appraiser or deputy Title Date Received by: \ Signature, tax collector or deputy RE" D SEP 1 1 20 TP"LO q iia CATE re pee von Be Pax ROLL qw\ ) DR-409 CERTI R. 03/13 s A Sections 197.191 and 197.122, Florida Statutes ‘ Fe ET aS DEPARTMENT To: Tax Collector, Alachua County, Florida Provisional OF REVENUE Tax Roll ID #: Please make the corrections below to the [x] Real Property [_] Tangible Personal Property Tax Roll for 207 . Parcel ID_| 16262-001-000. O.R, book [Page Name LLC Trust _c/o Walter Jenkins Tax roll . Address | PO Box 1673 description (od ON Anna Maria, Fl 34216 ~ 4 i ra (2 Refunds Values : Initial Corrected (1 Refund less than $2,500 Just value 23100 23100 Tax collector: determine refund Assessed or classified value, school 21530 Refund $2,500 or more Assessed or classified value, non-school 21530 Tax collector: send to DOR for action Homestead, regular 21530 (s, 197.182, F.S.) Homestead, additional (1 Material mistake of fact being Senlor homestead, county corrected according to s. 197.122, Senior homestead, municipal F.S., within one year of approval of Economic perl according to s, 193.1142, Exempt value, non-homestead, school a Exempt value, non-homestead, non school (enter date). Penalty, TPP. Correction Type Other: 1 Add to roll C1 Delete from roll Other; ®& Backassess (1 Correct description Taxable value, school 0 23100 0 Correct name, address Taxable value, county 10 23100 ( Combine with or L] Double with Taxable value, municipal / 0 ] 28100 Parcel ID TOTAL TAX Yo yf 487.20 {XJ Exemption and Assessment Limitations C1 Adjusted Value |] Homestead Widowed 1 Land O Square feet C Disabled OBlind TC Building O Lot size [Governmental Ti nstitutional C Miscellaneous 1 Acreage (Disabled veteran discount (Veteran spouse [Disabled veteran [Deployed military C1 First responder spouse (Save Our Homes change 1 Curtilage change 1 Number of lots [1 Number of residential units [] Tangible personal property 2 Other: (Senior citizen homestead [1] Tangible personal property LD Adjusted Use (Veteran service,connected [_] Totally & permanently disabled [11 10% non-homestead limit [] Other: [1 Disabled veteran confined to wheelchair O Vacant C Allow agricultural classification Improvement 1 Commercial Other: [C1 Surviving spouse of veteran who died on active duty [1 Senior citizen homestead — 25 year resident (C] Parent, grandparent assessment reduction, Reasons for correction Add pages, if needed, (Field will expand online.) Failed to remove Homestead pet fee Director, Appraisal Services 9/10/2013 Signature, properly appraiser or deputy Title Date Received by: Title Date Signature, tax collector or deputy ec SEP 11 2018(AIS ol ny DR-409 CERTIFICA CORRECTION OF TAX ROLL Posie BREA Sections 197.131 and 197.122, Florida Statutes ee eee ae |} BEpARTMENT To: Tax Collector, Alachua County, Florida Provisional we DE FEVESITE Tax Roll 1D #: : Please make the corrections below to the [XJ Real Property [] Tangible Personal Property Tax Roll for 208 . Parcel ID | 16262-001-000 O.R. book | Page Name LLC Trust _c/o Walter Jenkins Tax roll Lo Address | PO Box 1673 description (| Anna Maria, Fl 34216 ~ Refunds Values Initial Corrected C Refund less than $2,500 Just value 48200 48200 Tax collector: determine refund Assessed or classified value, school 22170 CO Refund $2,500 or more Assessed or classified value, non-school 22170 Tax collector; send to DOR for action Homestead, regular 22170 (s. 197.182, F.S.) Homestead, additional [] Material mistake of fact being Senlor homestead, county corrected according to s, 197.122, Senior homestead, municipal F.S., within one year of approval of Economic the tax roll according to s. 193.1142, Exempt value, non-homestead, school F.S.,on (enter date), Exempt value, non-homestead, non school Penalty, TPP Correction Type Other: (2 Add to roll O Delete from roli Other: \ { Back assess [J Correct description} | Taxable value, school (0 48200 1 Correct name, address Taxable value, county \ oO 48200 (1 Combine with or [] Double with Taxable value, municipal \ 0 48200 Parcel ID TOTAL TAX a) 1009.45 {X] Exemption and Assessment Limitations CO Adjusted Value [1 Disabled veteran discount Veteran spouse DDisabled veteran (Deployed military (First responder spouse (Save Our Homes change Kl] Homestead (Widowed [9 Land (1 Square feet (C1 Disabled OBling [J Building T Lot size 1 Governmental O Institutional (1) Miscellaneous i Acreage (C Curtilage change (Number of lots [) Number of residential units [] Tangible personal property ~ (1 Other: (J Adjusted Use Senior citizen homestead [1] Tangible personal properly (veteran service connected [Totally & permanently disabled 10% non-homestead limit [J Other: D1 Disabled veteran confined to wheelchair ( Vacant 2 Allow agricultural classification 1 Improvement (1 Commercial [1 Other: (Surviving spouse of veteran who died on active duty (Senior citizen homestead — 25 year resident (Parent, grandparent assessment reduction Reasons for correction Add pages, if needed. (Field will expand online.) Failed to remove Homestead 4 A) eA» La ti Director, Appraisal Services 9/10/2013 ‘Signature, property appraiser or deputy Title Date Received by: Signature, tax collector or deputy Title REC'D SEP 1 1 2013 aalia CERTIFICATE OF CORRECTION OF TAX ROLL 2 Mp bew qa oe Eat R. 03/18 -~-& A Sections 197.131 and 197.122, Florida Statutes ala tro "DEPARTMENT. To: Tax Collector, Alachua County, Florida Provisional 7, OF REVENUE Tax Roll |D #: Please make the corrections below to the [X] Real Property [_] Tangible Personal Property Tax Roll for 209. . Parcel ID | 16262-001-000 O.R. book [Page Name LLC Trust _ c/o Walter Jenkins Tax roll . Address | PO Box 1673 description Anna Maria, Fl 34216 Refunds Values Initial Corrected (1 Refund less than $2,500 Just value 44900 44900 Tax collector: determine refund Assessed or classified value, school 22190 Refund $2,500 or more Assessed or classified value, non-school 22190 Tax collector: send to DOR for action Homestead, regular 22190 (s, 197.182, F.S.) Homestead, additional C1 Material mistake of fact being Senior homestead, county corrected according to s, 197.122, Senior homestead, municipal F.S,, within one year of approval of Economic re - 7 according to s. 193.1142, Exempt value, non-homestead, school a Exempt value, non-homestead, non school (enter date). Penalty, TPP. Correction Type Other: [1 Add to roll C1 Delete from roll Other: [J Back assess [J Correct description Taxable value, school 0 44900 OG Correct name, address Taxable value, county 0 j__ 44900 1 Combine with or [] Double with Taxable value, municipal 0 f 44900 Parcel ID TOTAL TAX o| VY 1020.06 Exemption and Assessment Limitations (1 Adjusted Value [1 Deployed military (First responder spouse 1 Senior citizen homestead [1 10% non-homestead limit [1] Other: Cl Disabled veteran confined to wheelchair oO Parent grandparent assessment reduction (Veteran spouse Save Our Homes change Tangible personal property (veteran service connected [J Totally & permanently disabled [CJ Surviving spouse of veteran who died on active duty [J Senior citizen homestead ~ 25 year resident ] Other: Homestead (Widowed O Land 1 Square feet Disabled OBlind (Building 1 Lot size (1 Governmental Institutional [4 Miscellaneous OD Acreage (Disabled veteran (Disabled veteran discount [4 Curtilage change 1 Number of lots (O Number of residential units [7] Tangible personal property CD Adjusted Use 1 Improvement (1 Commercial Other: 0 Vacant [ Allow agricultural classification 2 Reasons for correction Add pages, if needed. (Field will expand online.) Falled to remove Homestead Director, Appraisal Services 9/10/2013 OA property a= ‘or deputy Title Date Received ( o™ Title Date ‘Signature, tax collector or deputy pec SEP 11 2013Alia nmbeoue a AM yo CERTIFICATE OF CORRECTION OF Da-Aoo a ow. 44 Sections 197.131 and 197.122, Florida Statutes ia at { ) BepaRTMeNT To: Tax Collector, Alachua County, Florida Provisional 7 OF REVENUE : Tax Roll ID#: Please make the corrections below to the J Real Property [] Tangible Personal Property Tax Roll for 2010 _. Parcel ID | 16262-001-000 O.R, book | Page Name LLC Trust _ c/o Walter Jenkins Tax roll Address | PO Box 1673 description - Anna Maria, Fl 34216 | Refunds Values Initial Corrected CO Refund less than $2,500 Just value 44600 44600 Tax collector: determine refund Assessed or classified value, school 22780 CO Refund $2,500 or more Assessed or classified value, non-school 22780 Tax collector: send to DOR for action Homestead, regular 22780 (s, 197.182, F.S.) Homestead, additional 1 Material mistake of fact being Senior homestead, county corrected according to s, 197.122, Senlor homestead, municipal F.S., within one year of approval of Economic the tax roll according to s. 193.1142, Exempt value, non-homestead, school a a (enter date) Exempt value, non-homestead, non school * Penalty, TPP Correction Type ~ Other: 1 Add to roll C1 Delete from roll Other: ( ®& Back assess [] Correct description} | Taxable value, school 0 44600 1 Correct name, address Taxable value, county o i 44600 CJ Combine with or [] Double with Taxable value, municipal 0 / 44600 Parcel ID TOTAL TAX o| Vi 1027.82 Exemption and Assessment Limitations C0 Adjusted Value (XJ Homestead Widowed () Land 1 Square feet (C1 Disabled OBlind [1] Building C Lot size (C Governmental O institutional Oi Miscellaneous CO Acreage 1 Curtitage change O Number of lots (1 Number of residential units [1] Tangible personal property O Other: (1 Disabled veteran discount Veteran spouse [J Disabled veteran (Deployed military C1 First responder spouse (Save Our Homes change (Senior citizen homestead ~] Tangible personal property (Veteran service connected {Totally & permanently disabled - |[110% non-homestead limit [7] Other: (C1 Disabled veteran confined to wheelchair (1 Surviving spouse of veteran who died on active duty (J Senior citizen homestead — 25 year resident (J Parent, grandparent assessment reduction ( Adjusted Use ( Vacant © Allow agricultural classification [Improvement (Commercial () Other: Reasons for correction Add pages, jf needed. (Field will expand online.) Falled to remove Homestead Director, Appraisal Services 9/10/2013 ‘Signature, property appraiser or deputy Title Date Recelved by: : Title Date Signature, tax collector or deputy rec SEP 11 2013SEE V alighis nradtcurecayyyy \ CERTIFICATE OF CORRECTION OF TAX ROLL vs BOs Rule 12D-16,002, F.A.C. Sections 197.131 and 197.122, Florida Statutes Se ee ent Site DEPARTMENT To: Tax Collector, Alachua County, Florida Provisional OF REVENUE Tax Roll |D #: Please make the corrections below to the [XJ] Real Property [_] Tangible Personal Property Tax Roll for 2011__. Parcel ID | 16262-001-000 OR, book Name LLC Trust c/o Walter Jenkins Tax roll description Address | PO Box 1673 Anna Maria, Fl 34216 Refunds Values Initial Corrected Refund less than $2,500 Just value 35900 | 85900 Tax collector: determine refund Assessed or classified value, school 23120 C Refund $2,500 or more Assessed or classified value, non-school 23120 Tax collector: send to DOR for action Homestead, regular 23120 (s. 197.182, F.S.) Homestead, additional Senior homestead, county Senior homestead, municipal © Material mistake of fact being corrected according to s, 197,122, F.S., within one year of approval of Economic faa according to s. 193.1142, Exempt value, non-homestead, school = Exempt value, non-homestead, non school (enter date), Penalty, TPP Correction Type Other: C1 Addtoroll — () Delete from roll Other: { & Backassess [[] Correct description Taxable value, school 0 36900 1 Correct name, address Taxable value, county 0 (85900 Combine with or [J Double with Taxable value, municipal 0 °//35900 Parcel ID TOTAL TAX 0 V 831.82 & Exemption and Assessment Limitations ~ CO Adjusted Value Homestead C1Widowed , (Land O Square feet Disabled OBling (Building O Lot size Cl Governmental’ Ci Institutional C1 Miscellaneous CO Acreage (Disabled veteran (Disabled veteran discount C1 Curtilage change 1 Number of lots (Deployed military Veteran spouse (C1 Number of rasidential units +[[] Tangible personal property (CJ First responder spouse (Save Our Homes change © Other: [[] Senior citizen homestead [] Tangible personal property CO Adjusted Use (Veteran service connected [J Totally & permanently disabled |[] Improvement © Vacant [110% non-homestead limit [J Other: O Commercial O Allow agricultural classification C1 Disabled veteran confined to wheelchalr (1 Other: (Surviving spouse of veteran who died on active duty Reasons for correction Add pages, if needed, (Field will expand online.) Senior citizen homestead — 25 year resident Failed to remove Homestead (Parent, grandparent assessment reduction se a : [OE Director, Appraisal Services 9/10/2013 Signature, property appralser or deputy Title Date Received by: “ LU Signature, tax collector or deputy Title Date RECD SEP 11 2018(Dat rh COLLECTOR 2004 DELINQUENT REAL ESTATE 04540 Serving Alachue County NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS ACCOUNT NUMBER fetasfol fed >} MILLAGE CODE 16262 001000 | APPLICABLE VALUES AND EXEMPTIONS BELOW 0400 No Personal or Business Checks for Delinquent Taxes. Piease Pay with Cash, Cashier's Check or Certified Funds Only. 1603 SE 41ST AVE Corrected N 735 FT OF E 240 FT OF W 570 FT EXCN 289 FT OF W 150 FTL See Additional Legal on Tax Roll LLC TRUST PO BOX 1673 ANNA MARIA, FL 34216-1673 ‘AD VALOREM TAXES TAXING AUTHORITY. pew ers SSNS EXEMPTION(S) TAXABLE VALUE. Uses 39) BOARD OF COUNTY COMMISSIONERS CNTY DEBT LL (eat 0.2500 20,200 0 20,200 5,05 CNTY GENERAL { 8.9887 20) 200 0 20, 200 181.57 ALACTUA CNTY, it BRA ‘YY DISTRICT LIBRARY BONDS 0.1566 20,200 0 20,200 3.16 LIBRARY GENERA wi 1.5000 20,200 0 20,200 30.30 SCHOOL BOARD OF Mie UA COUNTY Sch BOND 4 aot 0.4320 20,200 0 20,200 8.73 SCHL BOND 5 (SO1 0.6100 20,200 0 20,200 12.32 SCHL CAP20 PROJECT (ae) 2.0000 20,200 9 20,200 40.40 SCHL Biers rouary (SOL) 0.6830 20,200 0 200° 13.80 SCHL GENERAL (0a 5.4990 20,200 0 200 111.08 MUNICIPAL SERVICES TAXING UNIT UNINCORP. SERVICES (MO1) 1.7001 20,200 0 20,200 34.34 SHERIFF LAW ENFORCE (MOL 1.7816 20,200 0 20,200 35,99 ST JOHNS RIVER WATER MGT DISTR 0.4620 20,200 0 20,200 9.33 : TOTAL MILLAGE 24.0630 AD VALOREM TAXES $486.07 WANT TO RECEIVE YOUR BILL ELECTRONICALLY NEXT YEAR? VISIT www.AlachuaCollector.com AND SIGN UP FOR E-BILLS! ( NON-AD VALOREM ASSESSMENTS PAY ONLINE WITH E-CHECK pees Le) Be UNIT RATE CTE Bese) R164 164 REFUSE URBAN @ 196.9400 196.94 R710 710 SOLID WASTE MGMT @ 15.4400 15.44 a el SCAN TO PAY NON-AD VALOREM ASSESSMENTS Ce 38 PAY ONLY ONE AMOUNT. () COMBINED TAXES AND ASSESSMENTS [go98.45.—s—‘S™sSCS*™Y 45 IfPaidBy [Jan 31, 2017 |Feb 28, 2017 |Mar 31, 2017 Please Pay [$1,521.40 $1,528.69 «| $1535.98 xxxx xxxxx, CFC 2004 DELINQUENT REAL ESTATE 94540 ALACHUA COUNTY TAX COLLECTOR NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS. PLEASE PAY IN U.S, FUNDS (NO POSTDATED CHECKS) TO xxxx xxxxx, TAX COLLECTOR + PO BOX 142340 + GAINESVILLE, FL 32614-2340 ACCOUNT NUMBER USS MESSAGE 16262 001 000 [1603 SE 41ST AVE No Personal or Business Checks for Delinquent Taxes. Please Pay with Cash, Cashier's Check or Certified Funds Only. LLC TRUST ale PO BOX 1673 LJ Jan34, 2017. ANNA MARIA, FL. 34216-1673 Feb 28, 2017 $1,528.69 535,98 ‘Mar 31, 2017 at 1 Ub2b2001000 2004 b Prvpc Partial Payments Applied “auljUO alqeyleay Idia.ay “spuovay ANOA 104 UOIHOY Si] UIEIaY esRa[q\ he mt COLLECTOR 2005 DELINQUENT REAL ESTATE 936697 Serving Alachua County NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS ACCOUNT NUMBER ESCROW CD: | MILEAGE CODE 16262 001 000 APPLICABLE VALUES AND EXEMPTIONS BELOW 0400 No Personal or Business Checks for Delinquent Taxes. >*DELINQUENT TAXES DUE Please Pay with Cash, Cashier's Check or Certified Funds Only. 1603 SE 41ST AVE Corrected LLC TRUST og re wase HELL W 570 FT EXC N PO BOX 1673 ANNA MARIA, FL 34246-1673 See Additional Legal on Tax Roll ‘AD VALOREM TAXES TAXING AUTHORITY. LYRE Nel Siateviss LSE es EXEMPTION(S) VCE RTE) TAXES LEVIED: BOARD OF COUNTY COMMISSIONERS : cNTy DEBT Hk iG ot 0.2500 21,900 0 21,900 5.48 ifs k 8.9887 21,900 0 21,900 196:85 atacada, cut LIBRARY DISTRICT B {LOL 0.1445 21,900 9 21,900 3.16 oltBRARY GENERA AC d 1.4475 21,900 0 21,900 31.70 CHOOL BOARD LACHUA COUNTY Sch BOND 4 $8 0.3790 21,900 0 21,900 8.30 0.5400 21,900 0 21,900 11.83 SCHL CAPE i OIECT ( ($01), 2.0000 21,900 0 21,900 43.80 SCHL BIRCRGTIONSRY (SOf) 0.7600 21,900 0 21,900 16.64 SCHL GENERAL 5.3550 21,900 0 21,900 117.27 MUNICIPAL SERV ces “raxiv UNIT NCORP. SERVICES. OL) 1.7001 21,900 0 21,900 37.23 SHERIFE LAW_ENFORC MOL 1.7816 21,900 0 21,900 39,02 ST JOHNS RIVER WATER MGT DISTR 0.4620 21/900 0 21,900 10.12 TOTAL MILLAGE 23.8084 AD VALOREM TAXES . $521.40 WANT TO RECEIVE YOUR BILL ELECTRONICALLY NEXT YEAR? VISIT www.AlachuaCollector.com AND SIGN UP FOR E-BILLS! NON-AD VALOREM ASSESSMENTS. PAY ONLINE WITH E-CHECK LEVYING AUTHORITY. COE ta COE R164 164 REFUSE URBAN @ 200.3600 200.36 R710 710 SOLID WASTE MGMT @ 16.6600 16.66 SCAN TO PAY (7 NON-AD VALOREM ASSESSMENTS Loy ES 02 PAY ONLY ONE AMOUNT. @) Cries $738.42 = =—C t—~—s—CSY If Paid By Jan 31, 2017 |Feb 28, 2017 [Mar 31, 2017 Please Pay [$1,538.13 $1,545.95 $1,553.77 aS : xxxx xxxxx, CFC 2005 DELINQUENT REAL ESTATE 96697 ALACHUA COUNTY TAX COLLECTOR NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS PLEASE PAY IN U.S. FUNDS (NO POSTDATED CHECKS) TO xxxx xxxxx, TAX COLLECTOR + PO BOX 142340 + GAINESVILLE, FL 32614-2340 PNe eo STS SITUS MESSAGE 16262 001 000 603 SE 41ST AVE 2» DELINQUENT TAXES DUE**** No Personal or Business Checks for Delinquent Taxes. Please Pay with Cash, Cashier's Check or Certified Funds Only. LLC TRUST IF PAID dé ae ok Was LUNE PO BOX 1673 C1 Jan 31, 2017 ANNA MARIA, FL 34216-1673 Feb 28, 2017 O Mar 31, 2017 1 Lb2be001000 2005 3 Partial Payments Applied “OUIJUO aIqeIleAy Idledey “spi0d9y ANOA 404 UOIVO Siy} UIEJaY Bseajqpane in \ESELECTOR 2006 DELINQUENT REAL ESTATE : 100086 Serving Aluchua County NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS. ACCOUNT NUMBER ESCROW. CD: MILLAGE CODE 16262 001 000 | APPLICABLE VALUES AND EXEMPTIONS BELOW 0400 No Personal or Business Checks for Delinquent Taxes. 6 DELINQUENT TAXES DUB Please Pay with Cash, Cashier's Check or Certified Funds Only. 1603 SE 41ST AVE Corrected wrest Seater C eee PO BOX 1673 ANNA MARIA, FL 34216-1673 See Additional Legal on Tax Roll AD VALOREM TAXES: TAXING AUTHORITY. (YIM E el av =s USES ASS EXEMPTION(S): TAXABLE VALUE: asses) BOARD OF COUNTY COMMISSIONERS CNTY DEBT LL io} 0.2500 22,500 0 22,500 5.63 CNTY GENERAL 8.8887 22/500 0 22,500 200.00 ALACHUA CNTY, il a Y DISTRICT LIBRARY BOND: 0.1140 22,500 0 22,500 2.57 gEBRARY, GENERA meet 1.4475 22,500 0 22/500 32.57 BOARD OF Atachua COUNTY SAO BOND # (S01 0.3200 22,500 0 22,500 7.20 SCHL BOND 5 (SOL 0.4300 22,500 0 22,500 SCHL CAP22 PROJECT (S01) 2.0000 22,500 0 22,500 45:00 SCHL DISCRETIONARY (S01) 0.7600 22,500 0 22,500 17:10 SCHL GENERAL (S01 5.0610 22,500 0 22,500 4113.87 MUNICIPAL SERVICES TAXING UNIT UNINCORP. SERVICES (M01) 0.4470 22,500 0 22,500 10.06 SHERIFF LAW ENFORCE (MOL 1.7676 22,500 0 22/500 39.77 FIRE PROTECTION SERV (MO1) 1.2531 22,500 0 22/500 28.19 ST JOHNS RIVER WATER MGT DISTR 0.4620 22,500 0 22,500 10:40 TOTALMILLAGE 23.2009 AD VALOREM TAXES : $522.04 ) WANT TO RECEIVE YOUR BILL ELECTRONICALLY NEXT YEAR? VISIT www.AlachuaCollector.com AND SIGN UP FOR E-BILLS! NON-AD VALOREM ASSESSMENTS PAY ONLINE WITH E-CHECK LEVYING AUTHORITY. MES as Velie R164 164 REFUSE URBAN @ 208.3000 208.30 R710 710 SOLID WASTE MGMT @ 19.2800 19.28 SCAN TO PAY {C"NON-AD VALOREM ASSESSMENTS $227.58 PAY ONLY ONE AMOUNT. ¢) COMBINED TAXES AND:ASSESSMENTS EYZSRcy If Paid By dae 34, aay cet 28) pant Mar 31, 2017 : Please Pay _|$1,4: $14 $1,461.71 : xxxx xxxxx, CFC 2006 DELINQUENT REAL ESTATE "100086 ALACHUA COUNTY TAX COLLECTOR NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS PLEASE PAY IN U.S. FUNDS (NO POSTDATED CHECKS) TO xxxx xxxxx, TAX COLLECTOR - PO BOX 142340 « GAINESVILLE, FL 32614-2340 ACCOUNT NUMBER SS MESSAGE 16262 001 000 1603 SE 41ST AVE 6 DELINQUENT TAXES DUE**** No Personal or Business Checks for Delinquent Taxes. Please Pay with Cash, Cashier's Check or Certified Funds Only. coeeuer aoe mao PO BOX 1673 (] Jan34,2017.2————~*«*SGSi: 4G ANNA MARIA, FL 34216-1673 1 Feb 28, 2017 $1,453.88 Cl Mar31,2017,——~«SHL AGA. 1 16262001000 200b 1b Partial Payments Applied “SUIIUC aIGeLEAY Idlasay “Sp10d9y INOA 40) UOIPOg SIY} UIEIOY OSBAldDalit CSU ECTOR 2007 DELINQUENT REAL ESTATE 104310 “ng Alacha County NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS Sasi Rtas Sanka imines 16262 001 000 | APPLICABLE VALUES AND EXEMPTIONS BELOW | 0400 No Personal or Business Checks for Delinquent Taxes. 6 DELINQUENT TAXES DUEM*=* Please Pay with Cash, Cashier's Check or Certified Funds Only. 1603 SE 41ST AVE Corrected ee TRUST N 735 FT OF & 240.57 OF W 570 FT EXC N PO BOX 1673 ean ANNA MARIA, FL 34216-1673 See Additional Legal on Tax Roll AD VALOREM TAXES TAXING AUTHORITY. MILLAGE RATE: ASSESSED VALUE: EXEMPTION(S), Aes eA NOLS TAXES LEVIED. BOARD OF COUNTY COMMISSIONERS CNTY DEBT LL fe } 0.2500 23,100 Oo 23,100 5.78 CNTY GENERAL 7.6468 23, 100 0 23, 100 176.64 ee NY it SRA Y DISTRICT 0.0915 23,100 0 23,100 2.44 CIBRARY GENERA AC uy, 1,2645 23, 100 0 23,100 29,21 SCH a BoA RD gb LACHUA COUNTY C) 0.2850 23,100 0 23,100 6.58 SHE BOND § 0.3900 23,100 0 23,100 9.01 SCHL CAP23 PI CECT (so1 } 2.0000 23,100 Qo 23,100 46.20 SCHL GENERAL SOL CS ) 0.7430 23,100 0 23,100 17.16 SCHL GENERAL 4.9770 23,100 0 23,100 114.97 MONT A SERV. ees TAXING UNIT CORP Fen aske, 01) 0.3869 23,100 0 23,100 8.94 She AF FF LAW EN! Ml 01) 1.5329 23,100 Qo 23,100 35.41 FIRE CROTECTION ERY MO1) 1.1077 23,100 0 23,100 25.59 ST JOHNS RIVER WATER MGT DISTR 0.4158 23,100 0 23,100 9,60 TOTAL MILLAGE 21.0911 AD VALOREM TAXES $487.20 WANT TO RECEIVE YOUR BILL ELECTRONICALLY NEXT YEAR? VISIT www.AlachuaCollector.com AND SIGN UP FOR E-BILLS! NON-AD VALOREM ASSESSMENTS. PAY ONLINE WITH E-CHECK | fapsnrseremrermiay ies UG R164 164 REFUSE URBAN @ 208.3000 208.30 R710 710 SOLID WASTE MGMT @ 22.4600 22.46 SCAN TO PAY ( NON-AD VALOREM ASSESSMENTS $230.76 If Paid By Jan 31,2017 |Feb 28,2017 |Mar 34), au PAY ONLY ONE AMOUNT. @) CRMC $717.96 ——~*d 96 _ Please Pay | $1,261. ‘85 $1,269.16 $1,276.41 xxxx xxxxx, CFC 2007 DELINQUENT REAL ESTATE 104310 ‘ALACHUA COUNTY TAX COLLECTOR NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS PLEASE PAY IN U.S. FUNDS (NO POSTDATED CHECKS) TO xxxx xxxxx, TAX COLLECTOR + PO BOX 142340 + GAINESVILLE, FL 32614-2340 AGCOUNT NUMBER ALE Ws S 16262 001 000 1603 SE 41ST AVE wee DELINQUENT TAXES DUE**** No Personal or Business Checks for Delinquent Taxes. Please Pay with Cash, Cashier's Check or Certified Funds Only. LLC TRUST OESTRONE cee es us PO BOX 1673 Jan 31, 2017 ANNA MARIA, FL 34216-1673 Feb 28, 2017 $1, 269. 16 ‘Mar 31, 2017 $1276.46 1 1b2be2001000 2007 4 Partlal Payments Applied z 3 8 a 8 wD a 5 z a 2 g 2 8 8 z SCHL Disa & CN (SOL 0.7480 29,800 Q 29,300 2.29 | = SCHL GI 5.3010 29,800 0 29,800 157.97 | $ SCHOOL VOTED SOL 1.0000 29,800 0 29,800 s§ ST JOHNS RIVER WATER MGT DISTR 0.3313 29,800 0 29,800 9.87 | a 8 $ 2 TOTAL MILLAGE 22.6252 AD VALOREM TAXES $674.24 2 WANT TO RECEIVE YOUR BILL ELECTRONICALLY NEXT YEAR? VISIT www.AlachuaCollector.com AND SIGN UP FOR E-BILLS! > NON-AD VALOREM ASSESSMENTS. s. PAY ONLINE WITH E-CHECK ) fapsrsnrrramrerniny Cine as Ms = R164 164 REFUSE URBAN @ 209.5100 209.51 7 R710 710 SOLID WASTE MGMT @ 17.6200 1762 | 2 5 8 SCAN TO PAY (C_NON-AD VALOREM ASSESSMENTS SS 13 PAY ONLY ONE AMOUNT. @) COMBINED TAXES AND ego [soo1.37 td 37 ifPaidBy [Mar 31, 2013 $0.00 Please Pay xxxx xxxxx, CFC 2012 PAID REAL ESTATE 1090213 ALACHUA COUNTY TAX COLLECTOR NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS PLEASE PAY IN U.S, FUNDS (NO POSTDATED CHECKS) TO xxxx xxxxx, TAX COLLECTOR + PO BOX 142340 + GAINESVILLE, FL 32614-2340 ACCOUNT NUMBER SUES WEES 16262 001 000 1603 41ST AVE SE ee DELINQUENT TAXES DUE**** LLC TRUST Gi . eA eS PO BOX 1673 Mar 31, 201 ANNA MARIA, FL 34216-1673 oO Oo oO Oo Oo “PrTTACHMENT c Receipt # 12-0098133 $901.37 Paid 03/06/2013TAX ; aie on eG LLECTOR 2013 PAID REAL ESTATE 1090339 Serving Alachua County NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS PASS oLU MENU TEL : ESCROW CD. 2 MILLAGE CODE 16262 001 000 APPLICABLE VALUES AND EXEMPTIONS BELOW 0400 2" DELINQUENT TAXES DUE**** 1603 SE 41ST AVE N 735 FT OF E 240 FT OF W S70 FT EXCN 289 FT OF W LSO FTL See Additional Legal on Tax Roll LLC TRUST © PO BOX 1673 ANNA MARIA, FL 34216-1673 ‘AD VALOREM TAXES TAXING AUTHORITY: MILLAGE RATE USN a l= Masel) BIN C\sse AV NSU TAXES LEVIED, uv e BOARD OF COUNTY COMMISSIONERS a uty Ge ENERA 8.7990 29,800 0 29,800 262.21 | ® 0.2500 29/800 0 29/800 7.45 | 2 MURICIPAL Seavices Aba SCS UNIT gt UNINCORPORATED SERVI 0.5038 29,800 0 29,800 15.01 | 5 SHERTET LAW ENFORG cE 2.1531 23/800 0 29/800 64:16 | = FIRE PROTECTIO! 1/3979 29/800 0 29,800 41.66 | z ALACHUA CNTY PTBRARY DISTRICT ‘i LIBRARY BONDS 0.0950 9,800 0 29,800 2.83 | 8 cEIBRARY, GENERAL 1/3638 29/800 0 23,800 40.64 | & BOARD OF ALACHUA COUNTY gs Seno ADS PROJECT (SO1 1.5000 29,800 0 29,800 44.70 | SCHL DISCRNRY & CN (S01 0.7480 29,800 0 29/800 22129 | & SCHL GENER 511540 29/800 0 29,800 153159 | § SCHOOL VOTED (S00) 1.0000 29,800 0 29,800 § ST JOHNS RIVER WATER MGT DISTR 0.3283 29/800 0 29,800 9:78 | 3 & a TOTALMILLAGE 23.2929 AD VALOREM TAXES $604.12) 8 WANT TO RECEIVE YOUR BILL ELECTRONICALLY NEXT YEAR? VISIT www.AlachuaCollector.com AND SIGN UP FOR E-BILLS! > NON-AD VALOREM ASSESSMENTS: a PAY ONLINE WITH E-CHECK PU SYAd eH NOs le) a ne ONES AMOUNT: a R164 164 REFUSE URBAN 1,000 @ 209.5100 209.51 7 R710 710 SOLID WASTE MGMT 1.000° @ 19.3800 19.38 2 5 ® SCAN TO PAY (C_NON-AD VALOREM ASSESSMENTS $228.89 PAY ONLY ONE AMOUNT. @ oN CNP SSSI $923.01 If Paid By Feb 28, 2014 : | : = Please Pay {$0.00 xxxx xxxxx, CFC 2013 PAID REAL ESTATE 1090339 ALACHUA COUNTY TAX COLLECTOR NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS PLEASE PAY IN U.S. FUNDS (NO POSTDATED CHECKS) TO xxxx xxxxx, TAX COLLECTOR + PO BOX 142340 + GAINESVILLE, FL 32614-2340 ACCOUNT NUMBER ais MESSAGE 16262 001 000 _ 11603 SE 41ST AVE DELINQUENT TAXES DUE**** LLC TRUST EY eae PO BOX 1673 Feb 28, 2014 ANNA MARIA, FL 34216-1673 O oO O oO Oo Receipt # 13-0085786 $913.78 Pald 02/05/2014TAX init wr CStLeCTOR 2014 PAID REAL ESTATE 1090649 Serving Alachua County NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS eta OTS | ESCROW CD: MILLAGE CODE 16262 001 000 | APPLICABLE VALUES AND EXEMPTIONS BELOW 0400 **DELINQUENT TAXES DUE**** 1603 SE 41ST AVE N 735 FT OF E 240 FT OF W 570 FT EXC N 289 FT OF W 150 FTL See Additional Legal on Tax Roll LLC TRUST PO BOX 1673 ANNA MARIA, FL 34216-1673 ‘AD VALOREM TAXES TAXING AUTHORITY. MILLAGE RATE (SENS EXEMPTION(S) TES ONSEN) = TAXES LEVIED. a eer OF EOQNTY COMMISSIONERS a GENE! 8.7990 29,800 Qo 29,800 262.21 | & 0.2500 29), 800 0 29), 800 7.45 | 0 MUNTCIDAL S Seavices Aba Siuice UNIT a UNINCORPORATED SERVIC 0.5038 29,800 9 29,800 15.01 |} 5 SHERIFF LAW. ENFORCE 2.2235 29,800 0 29,800 66.26 | = FIRE PROTECTION SER’ 1.4736 29,800 0 29,800 43.91 | ® ALACHUA CNTY SORARY DISTRICT v LIBRARY BONDS 0.0950 29,800 0 29,800 2.83 | 9 oeleRere GENERAL 1,3638 29,800 0 29,800 40.64 | & JOOL. BOARD OF ALACHUA COUNTY 3 SCHL CAP30 PROJECT (SOL 1.5000 29,800 0 29,800 44.70 | > SCHL DISCRNRY & CN (SO1 0.7480 29,800 0 29,800 2.29 | = SCHL GENERAL 5.1620 29,800 Oo 29,800 153.83 | $ SCHOOL VOTER Wat 1.0000 29,800 0 29,800 § ST JOHNS RIVER WATER MGT DISTR 0.3164 29,800 0 29,800 9.43 1 a & a TOTAL MILLAGE 23.4351 AD VALOREM TAXES $698.36 & WANT TO RECEIVE YOUR BILL ELECTRONICALLY NEXT YEAR? VISIT www.AlachuaCollector.com AND SIGN UP FOR E-BILLS! > NON-AD VALOREM ASSESSMENTS. a PAY ONLINE WITH E-CHECK LEVYING AUTHORITY. CON he la yank= AMOUNT. > R164 164 REFUSE URBAN 1.000 @ 209,5100 209.51 o -|R710 710 SOLID WASTE MGMT 1,000 @ 18.9500 18.95 2 5 ° SCAN TO PAY NON-AD VALOREM ASSESSMENTS ja ES 46 PAY ONLY ONE AMOUNT. (3 if Paid By Dec 31, 2014 Please Pay 0.00 ss xxxx xxxxx, CFC 2014 PAID REAL ESTATE 1090649 ALACHUA COUNTY TAX COLLECTOR NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS PLEASE PAY IN U.S. FUNDS (NO POSTDATED CHECKS) TO xxxx xxxxx, TAX COLLECTOR + PO BOX 142340 + GAINESVILLE, FL 32614-2340 ACCOUNT NUMBER SITUS MESSAGE 16262 001 000 _ 1603 SE 41ST AVE ****DELINQUENT TAXES DUE**** LLC TRUST TAN ee aS PO BOX 1673 Dec 31, 2014 ANNA MARIA, FL 34216-1673 Oo oO Oa o O Receipt # 14-0054498 $899.02 Paid 12/18/2014Authorities: Bennett v. Wells, 55 So.3d 666 (2011) Hernandez v. Coopervision, Inc., 661 So.2d 33 (1995) State ex rel. B. F. Goodrich Co. v. Trammell, 140 Fla. 500 (1939)Bennett v. Wells, 55 So.3d 666 (2011) sekly D39T 55 So.3d 666 District Court of Appeal of Florida, Second District, Ernest D. BENNETT, Appellant, v. Mike WELLS, Pasco County Property Appraiser; Ann Hildebrand, Chairman, Value Adjustment Board; and Jed Pittman, Clerk, Value Adjustment Board, Appellees. No. 2Do09—2996. | Feb, 18, 2011. Synopsis Background: Taxpayer who was denied a homestead exemption for particular year brought action against the county property appraiser, the value adjustment board (VAB), and the clerk of the VAB. The Circuit Court, Pasco County, W. Lowell Bray, Jr., J., granted motions to dismiss filed by appraiser, VAB, and clerk. Taxpayer appealed. Holding:] The District Court of Appeal, Black, J., held that appraiser's motion to dismiss was insufficient to establish that the lawsuit was untimely filed. Reversed and remanded, Attorneys and Law Firms *667 Ernest D, Bennett, pro se. Loren E. Levy and Larry E. Levy of The Levy Law Firm, Tallahassee, for Appellee *668 Mike Wells, Pasco County Property Appraiser. Catherine P. Teti, Tampa, for Appellee Ann Hildebrand, Chairman, Value Adjustment Board. No appearance for Appellee Jed Pittman, Clerk, Value Adjustment Board. WESTLAW Opinion BLACK, Judge. Ernest D. Bennett appeals the order dismissing with prejudice his complaint against the Pasco County property appraiser and the chairman of the Value Adjustment Board (VAB). Mr. Bennett also sued the clerk of the VAB, who was formerly clerk of the circuit court. The dismissal as to the clerk was a nonfinal order, the clerk is not a party to this appeal, and we do not address any claims against him. We affirm the circuit court's dismissal of Mr. Bennett's suit against the chairman of the VAB without comment but reverse and remand the dismissal of the suit against the property appraiser. Mr. Bennett filed his lawsuit pursuant to section 194.171 Florida Statutes (2008), challenging the denial of a homestead exemption for the 2007 tax year. Section 194.171 governs suits against the property appraiser contesting tax assessments and provides that a taxpayer must file his complaint within sixty days from the date the tax assessment is certified for collection or within sixty days from the date a decision is rendered by the VAB as to such assessment, § 194.171(2). In Mr. Bennett's case, he was required to file his lawsuit within sixty days of January 7, 2008, the date of the VAB's decision upholding the property appraiser's denial of the homestead exemption. Following the filing and service of Mr. Bennett's complaint, all three defendants filed motions to dismiss, The property appraiser's motion was filed pursuant to Florida Rule of Civil Procedure _1.420(b), involuntary , dismissal, and was intended: to dismiss the entire action, Two bases for dismissal were raised: first, that the circuit court lacked subject matter jurisdiction because Mr. Bennett's lawsuit was date-stamped August 2008, well beyond the March 2008 deadline; and second, that service of process was untimely, in violation of rule 1.070(j). “Lhe motion. was not verified and no affidavits were filed: Following a twenty-three-minute hearing on all three defendants’ motions, at which counsel for the defendants argued their positions and Mr. Bennett, appearing pro se, was given an opportunity to respond, the circuit court granted the motions to dismiss. The court expressly granted the property appraiser's motion based upon section 194.171 but denied-it as to the service of process issue. 6 Thomsen Reuters. No claim to original U.S, Government Works. 1Bennett v. Wells, 55 So.3d 666 (2011) 36 Fla. L. Weekly D391 [1] - [2] We first note that the appropriate vehicle for shown by the filing stamp is only the presumptive date of the property appraiser's motion to dismiss was rule 1.140, * filing and that such presumption may be rebutted by other not rule 1.420(b). A rule 1.420(b) “motion for involuntary dismissal is the proper method by which a defendant may obtain a judgment in his favor following the presentation of the plaintiff's case in chief.” Valdes v. Ass'n LN.ED. H.M.0., Inc., 667 So.2d 856, 856 n. | (Fla. 34 DCA 1996); see also Day y. Amini, 550 So.2d 169, 171 (Fla, 2d DCA 1989) (concluding a motion to dismiss pursuant to rule 1.420(b) is used in nonjury trials and was previously referred to as a motion for directed verdict). Here, no evidence or testimony was presented to the court prior to or during the hearing. Because Mr. Bennett had not been afforded the opportunity to present his case to the court, a rule 1.420(b) motion to dismiss was improper. In contrast, axule 1.140 motion to dismiss for lack of subject matter jurisdiction may be made at any time or may be stated as, an affirmative defense in a responsive pleading. Fla. R.’ Civ. P. 1.140(b), (h)(2). [3] Nevertheless, in his motion to dismiss, the property appraiser correctly argue