68.01 Declaring tax assessment invalid.
62 words·~1 min read·
/fl/title-vi/chapter-68/68-01A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When an assessment is made against any person, body politic or corporate and payment is refused on an allegation of illegality of the assessment, the person, body corporate or politic may file an action in chancery setting forth the alleged illegality. The court has jurisdiction to decide the matter and if the assessment is illegal, shall declare the assessment not lawfully made.