Hall v. Leesburg Regional Medical Center

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that challenges to the denial of exemptions are subject to the sixty-day rule
• holding that the statute limiting the time to contest a tax assessment was jurisdictional
• rejecting argument that 194.171 applies only to actions contesting tax values, and not denial of not-for profit exemption status
• rejecting argument that 194.171 applies only to actions contesting tax values, and not denial of not-for profit exemption status
• reversing final judgment ordering refund of ad valorem taxes paid, where trial court should have dismissed action for lack of jurisdiction; holding denial of exemption was “assessment” subject to statute of limitations applicable to real property tax assessments
• 60-day time period applied to actions relating to exemptions

Source: CourtListener parenthetical corpus (CC0).