EFTA00724207.pdf

Ch. 95 MUTATIONS OF ACTIONS; ADVERSE POSSESSION expire 20 years after the last date the tax may be assessed, after the tax becomes delinquent, or after the filing of a tax warrant, whichever is later. An action to collect any tax enumerated ins. 72.011 may not be commenced after the expiration of the lien securing the payment of the tax. (2) If no lien to secure the payment of a tax is pro- vided by law, no action may be begun to collect. he tax after 5 years from the date the tax is assessed or becomes delinquent, whichever is later. (3)(a) With the exception of taxes levied under chapter 198 and tax adjustments made pursuant to ss. 220.23 and 624.50921, the Department of Revenue may determine and assess the amount of any tax, pen- alty, or interest due under any tax enumerated in s. 72.011 which It has authority to administer and the Department of Business and Professional Regulation may determine and assess the amount of any tax, pen- alty, or Interest due under any tax enumerated in s. 72.011 which it has authority to administer: 1.a. For taxes due before July 1, 1999, within 5 years after the date the tax Is due, any return with respect to the tax is due, or such return is filed, which- ever occurs later, and for taxes due on or after July 1, 1999, within 3 years after the date the tax is due, any return with respect to the tax is due, or such return Is filed, whichever occurs later; b. Effective July 1, 2002, notwithstanding sub- subparagraph a., within 3 years after the date the tax is due, any return with respect to the tax is due, or such return Is filed, whichever occurs later; 2. For taxes due before July 1, 1999, within 6 years after the date the taxpayer either makes a sub- startle; underpayment of tax, or files a substantially incorrect return; 3. At any time while the right to a refund Of credit of the tax is available to the taxpayer; 4. For taxes due before July 1, 1999, at any time after the taxpayer has filed a grossly false return; 5. At any time after the taxpayer has felled to make any required payment of the tax, has failed to file a required return, or has filed a fraudulent return, except that for taxes due on or after July 1, 1999, the limitation prescribed In subparagraph 1. applies if the taxpayer has disclosed in writing the tax liability to the depart- ment before the department has contacted the tax- payer; or 6. In any case In which there has been a refund of tax erroneously made for any reason: a. For refunds made before July 1, 1999, within 5 years after making such refund; and b. For refunds made on or after July 1, 1999, within 3 years after making such refund, or at any time after making such refund if It appears that any part of the refund was induced by fraud or the mis- representation of a material fact. (b) For the purpose of this paragraph, a tax return flied before the last day prescribed by law, including any extension thereof, shall be deemed to have been filed on such last day, and payments made prior to the last day prescribed by taw shall be deemed to have been paid on such last day. F.S. (4) If administrative or judicial proceedings tee review of the tax assessment or collection are initialed by a taxpayer within the period of limitation prescribed in this section, the running of the period shall be roped during the pendency of the proceeding. Administrative proceedings shall Include taxpayer protest proceed. Inge Initiated under s. 213.21 and department rules, mem—. 20. ch. 74-38Z & 37. ch. 26442; & 49. ch. 87-6; ss. Met ,Lt, 87.101; & 4. ch. WM: & 19, ch. 92-315; & 25.ch.1)4453; & 1. Oh %22i1 le. ch. 2000-12.1. t 2. 11. 2000365; S. 1. to 2001.211; t 1. ciN 2026.220. 95.10 Cause of action arising In another state.— When the cause of action arose in another state or terri- tory of the United States, or in a foreign country, and is laws forbid the maintenance of the action because d lapse of time, no action shall be maintained in ees state. rustee—s. ra,d1 1039.1672, GS me; GS 1726; nos MO: oat 4e6t ch. 74.382. 95.11 Limitations other than for the recovery of real property.—Actions other than for recovery of real property shall be commenced as follows: (1) WITHIN TWENTY YEARS.—An action on a judgment or decree of a court of record in this state. (2) WITHIN FIVE YEARS.— (a) An action on a judgment or decree of any cote,. not of record, of this-state or any court of the United States, any other state or territory In the United States, or a foreign country. (b) A legal or equitable action on a contract, obliga- tion, or liability founded on a written instrument, exoecr for an action to enforce a claim against a payment bond, which shall be governed by the applicable provi- sions of se. 255.05(10) and 713.23(1X9). (c) An action to foreclose a mortgage. (d) An action alleging a willful violation of e 448.110. (3) WITHIN FOUR YEARS.— (a) An action founded on negligence. (b) An action relating to the determination of pater• nity, with the time running from the date the cold reaches the age of majority. (c) An action founded on the design, planning, or construction of an improvement to real property, with the time running from the date of actual nneeeesion by the owner, the date of the issuance of a certificate of occupancy, the date of abandonment of construction if not completed, or the date of completion or termination of the contract between the professional engineer. rag' istered architect, or licensed contractor and his or het employer, whichever date is latest; except that, when the action involves a latent defect, the time runs from the time the defect Is discovered or should have been discovered with the exercise of due diligence. In any event, the action must be commenced within 10 years after the date of actual possession by the owner, the date of the issuance of a certificate of occupancy. " date of abandonment of construction if not completed. or the date of completion or termination of the contract between the professional engineer, registered orar. tect, or licensed contractor and his or her emploYer, whichever date Is latest. 798 Limn An action to recover Pubb I, by a public officer or emplo .sjer or employee, and obtainer .-i. . Of her public office or emr An action for injury to a p n, distributue iiee tti rry that is not permanent 4ipVernent to real property, in ';7_.,e.a ...! cil 1 pAil An nwAAniseaegai di ce rty7oi nlIQu orndeci trespatee: t. lie An action for taking, de fie) A legal or equitable acti action to recover ere d c Paragraph in which it c eto the action occum the. discovery adi tie;k3nhscawirethvinothideisrsauir 'tient or intentional mi volt)y wmithaction the protoferss med ioni. fothat (eoinoinortAon,:n.pev.amocteivionis4ht4O a tsil that tli equitable hi: e c:h rescind a.eetk apcta . lithority by mistake or inadvi .1m) An action for Money r medical, care ID adneynplarlOvici:u( otal ciaiomrilnor for monedioca r blema torter An) An action for a statue ous t(o) pAronseaccutitioonir, malicious tijmen30 t,moraactnioynoathellegr Intenta Any action Net speed ileed in subsections (4). (5). •-• ) WITHIN TWO YEAF liana)meAsicaeletmiownpriOarcticeprof, ye des. should have been discove -trom the time the cause eagence proiessio.nal Homweavverar,coth;li: frn essecove thereincid dxtheisetiewn revath ars from ton or in contract for d tented within 2 years fro 4..year period shall not t injury, or monetary loss 'rider of health care. I ee" , or liability not founder eluding an action for the sali 'iires, and merchandise, and fi.xtended ,_ onvaoirdth2ey :;?•exe !*ccv rciseeorteduoer cistillidtgr EFTA00724207 f 5. 2009 LIMITATIONS OF ACTIONS; ADVERSE POSSESSION An action to recover public money or property hid (p)by a public officer or employee, or former public dicer or employee, and obtained during, or as a result st, his or her public office or employment. I (e) An action for injury to a person founded on the j design, manufacture, distribution, or sale of personal ; property that is not permanently incorporated in an j oprovement to real property, including fixtures. (f) An action founded on a statutory liability. (g) An action for trespass on real property. ; (h) An action for taking, detaining, or injuring per- sonal property. (i) An action to recover specific personal property. (j) A legal or equitable action founded on fraud. (k) A legal or equitable action on a contract, oblige- ern, or liability not founded on a written instrument, including an action for the sale and delivery of goods, wares, and merchandise, and on store accounts. (I) An action to rescind a contract. (m) An action for money paid to any governmental authority by mistake or Inadvertence. (n) An action for a statutory penalty or forfeiture. (o) An action for assault, battery, false arrest, mali- cious prosecution, malicious interference, false impris- onment, or any other intentional tort. except as pro- vided ii subsections (4), (5), and (7). (p) Any action not specifically provided for in these Mutes. (q) An action alleging a violation, other than a willful Notation, of s. 448.110. (4) WITHIN TWO YEARS.— (a) An action for professional malpractice, other than medical malpractice, whether founded on contract er tort provided that the period of limitations shall run from the time the cause of action is discovered or should have been discovered with the exercise of due diligence. However, the limitation of actions herein for Professional malpractice shall be limited to persons In Privily with the professional. (b) An action for medical malpractice shall be com- menced within 2 years from the time the incident giving rise to the action occurred or within 2 years from the fare the incident Is discovered, or should have been discovered with the exercise of due diligence; however, n no event shall the action be commenced later than 4 Years from the date of the incident or occurrence out of which the cause of action accrued, except that this 4-Year Period shall not bar an action brought on behalf of a minor on or before the child's eighth birthday. An 'action for medical malpractice* is defined as a claim in tort or in contract for damages because of the death, eliolY, or monetary loss to any person arising out of any „rneckel, dental, or surgical diagnosis, treatment, or by any provider of health care. The limitation of lea within this subsection shall be limited to the .. Ith care provider andpersons in privity with the this paragraph of health care. In those actions covered by this P4I creldi in which It can be shown that fraud, conceal- ii`e :intentional misrepresentation of fact prevented exi,ceeery of the injury the period of limitations Is - "eel forward 2 years from the time that the injury ee; ed or should have been discovered with the 'cise of due diligence, but in no event to exceed 7 Ch. 95 years from the date the incident giving rise to the Injury occurred, except that this 7-year period shall riot bar an action brought on behalf of a minor on or before the child's eighth birthday. This paragraph shall not apply to actions for which as. 766.301-766.316 provide the exclusive remedy. (c) An action to recover wages or overtime or dam- ages or penalties concerning payment of wages and overtime. (d) An action for wrongful death. (e) An action founded upon a violation of any provi- sion of chapter 517, with the period running from the time the facts giving rise to the cause of action were dis- covered or should have been discovered with the exer- cise of due diligence, but not more than 5 years from the date such violation occurred. (0 An action for personal Injury caused by contact with or exposure to phenoxy herbicides while serving either as a civilian or as a member of the Armed Forces of the United States during the period January 1, 1962. through May 7, 1975; the period of limitations shall run from the time the cause of action Is discovered or should have been discovered with the exercise of due diligence. (g) An action for libel Of slander. (5) WITHIN ONE YEAR.— (a) An action for specific performance of a contract. (b) An action to enforce an equitable lien arising from the furnishing of labor, services, or material for the improvement of real property. (c) An action to enforce rights under the Uniform Commercial Code—Letters of Credit, chapter 675. (d) An action against any guaranty association and its insured, with the period running from the date of the deadline for filing claims in the order of liquidation. (e) An action to enforce any claim against a pay- ment bond on which the principal is a contractor, sub- contractor, or sub-subcontractor as defined in s. 713.01, for private work as well as public work, from the last furnishing of labor, services, or materials or from the last furnishing of labor, services, or materials by the contractor if the contractor is the principal on a bond on the same construction project, whichever is later. (f) Except for actions described in subsection (8), a petition for extraordinary writ, other than a petition challenging a criminal conviction, filed by or on behalf of a prisoner as defined In s. 57.085. (g) Except for actions described In subsection (8), an action brought by or on behalf of a prisoner, as defined in S. 57.085, relating to the conditions of the prisoner's confinement. (6) LACHES.—Laches shall bar any action unless it is commenced within the time provided for legal actions concerning the same subject matter regardless of lack of knowledge by the person sought to be held liable that the person alleging liability would assert his or her rights and whether the person sought to be held liable is injured or prejudiced by the delay. This subsec- tion shall not affect application of lashes at an earlier time In accordance with law. (7) FOR INTENTIONAL TORTS BASED ON ABUSE.—An action founded on alleged abuse, as defined in s. 39.01, s. 415.102, ors. 984.03. or incest, 799 EFTA00724208 t, Ch. 95 LIMITATIONS OF ACTIONS: ADVERSE POSSESSION as defined in s. 826.04, may be commenced at any time within 7 years after the age of majority, or within 4 years after the injured person leaves the dependency of the abuser, or within 4 years from the time of discov- ery by the injured party of both the injury and the causal relationship between the injury and the abuse, which- ever occurs later. (8) WITHIN 30 DAYS FOR ACTIONS CHALLENG- ING CORRECTIONAL DISCIPLINARY PROCEED- INGS.—Any court action challenging prisoner disciplin- ary proceedings conducted by the Department of Cor- rections pursuant to s. 944.28(2) must be commenced within 30 days after final disposition of the prisoner disciplinary proceedings through the administrative grievance process under chapter 33, Florida Adminis- trative Code. Any action challenging prisoner disciplin- ary proceedngs shall be barred by the court unless it is commenced within the time period provided by this sec- tion. HIsfory.--• 16 et Met IBM 6.1. ch. 3900, 11199; FLS 1294; 081726; & 10, <07303.1919; SIGS 2939; CGL46(et s. 1,& 21,a2, 19114.7.ch. 24337.1947; 8.24. dt 574; & t. dt 80-19t s. 1. est 67464; s. I. ch. 71.254; s, 30.0. ism 6.1. di. 7408Z e. 7, di 754, • 1. St 77-174; s. ch. 71-435; • 1, dl. 8032E s.34, s. 1. MEW-13;0.1.dt 13543; & 13303h.88-2204.1. ch.136431; s. I, eh 46-27t s, 1. ch 66.307. it 20. s:Fo 90.10% & I. ch. 92-102. • 620. dt 96-147; S. 2. dt 95-28t s. 96-196: & t. dt 90167; S.15. ch. 96-260 • 2. 996: & 12. di_ 09-137; • 2. dt 2001.211; • 15. & 2006-23t S. I. at 2035-35t I. 1, ch. 20:43-145 95.111 Limitations after death of a person served by publication.—In all suits or actions when a decree pro confesso or default was duly entered against a defendant on whom constructive service was duly obtained and the defendant died after the entry of the decree pro confesso or default and before the entry of final decree or judgment, and the death was not sug- gested to the court before the entry of the final decree or judgment, the final decree or judgment shall be bind- ing and conclusive against persons claiming under the deceased defendant 1 year after its date ds if the death had been suggested and the suit or action revived or continued against the proper parties. 1. di. 11990,1927; COL 4947, e. 46. ch. 67-254,1 at ch. 74662, Note.—Forma & SLOB. 95.12 Real property actions.—No action to recover real property or its possession shall be maintained unless the person seeking recovery or the person's ancestor, predecessor, or grantor was seized or pos- sessed of the property within 7 years before the com- mencement of the action. Ifsslost—s. 2. eh- 1859,157E 051287.6317ft RGS 2932 CGL 4652 s. 8, ch. 74-362; 5.621. dt 95-147 95.13 Real property actions; possession by legal owner presumed.—In every action to recover real property or its possession, the person establishing legal title to the property shall be presumed to have been possessed of it within the time prescribed by law. The occupation of the property by any other person shall be in subordination to the legal title unless the property was possessed adversely to the legal title for 7 years before the commencement of the action. History,-s. 4. eh_ 1869. 1972. 85 1289. GS 1720; RGS 2931; C01.4664. & 9, dt 74442. 95.14 Real property actions; limitation upon action founded upon title.—No cause of action or F..5.2009 defense to an action founded on the title to real erty, or to rents or service from it, shall be maintain-I d unless: (1) The person prosecuting the action or rnekny, the defense, or under whose title the action is tuned or the defense is made, or the ancestor, weds. cessor, or grantor of the person, was seized or pos. sassed of the real property within 7 years before corn. mencement of the action; or (2) Title to the real property was derived from the United States or the state within 7 years before corn, mencement of the action. The time under this subseo lion shall not begin to run until the conveyance of the title from the state or the United States. Westayris. 3, ott 1869.1872; RS 1286; 65171919es 2933: cat ass% di. 74-362. 95.16 Real property actions; adverse possession under color of tide.— (1) When the occupant, or those under whom the occupant claims, entered into possession of real prop- erty under a claim of title exclusive of any other right, founding the claim on a written instrument as being a conveyance of the property, or on a decree or judg- ment, and has for 7 years been in continued posses- sion of the property included In the instrument, decree, or judgment, the property is held adversely. If the prop- erty is divided Into lots, the possession of one lot shall not be deemed a possession of any other lot of the same tract. Adverse possession commencing after December 31, 1945, shall not be deemed adverse pos- session under color of title until the instrument upon which the claim of title Is founded is recorded in the office of the clerk of the circuit court of the county where the property is located. (2) For the purpose of this section, properly is deemed possessed in any of the following cases: (a) When It has been usually cultivated or improved. (b) When It has been protected by a substantial enclosure. Al land protected by the enclosure must be included within the description of the property in the written instrument, judgment, or decree. If only a por- tion of the land protected by the enclosure is included within the description of the property in the written instrument, judgment, or decree, only that portion is deemed possessed. (c) When, although not enclosed, It has been used for the supply of fuel or fencing timber for husbandry or for the ordinary use of the occupant. (d) When a known lot or single farm has been partly improved, the part that has not been cleared or enclosed according to the usual custom of the county is to be considered as occupied for the same length of time as the part improved or cultivated. 5. th.1869. 1974 G51293; GS 1721. FIGS 2935; CGL 4(dt s. 1. ch.19253. 1959; s 1. eh 220)7.1945.n 11.12. eh 74.352; s. 1, di 77.47k s 1, St 877104; tt. 522, ch. 95-14! 95.18 Real property actions; adverse possession without color of title.— (1) When the occupant or those under whom the occupant claims have been in actual continued occu- pation of real property for 7 years under a claim of de 800 F.s 2009 exclusive of any tan instalment, jt thy occupied st darning advers „warty by pro rappraiser of the alter entering in paid all taxes ; ipprovement Ile sage, county, ar (2) Forthep denied to be p (a) When It enclosure. (b) When I IISmved. iy.--•. 7. CR 14 its co. tese: s. 1, e ch. 95-147. .5.191 LIMB resslon.—Whe dual possessi tax deed, no ac arty shall be rr adverse claim; begun within 4 has gone Into erly is adverse stall be broug rction is begun ils10114-3- Si 312407.1927; CC* 41, d1, 77.174. 1141/4.--FOrmet Is.' 95.192 Um (1) When a under s. 197.5! by the former eider the form (2) When tempting to c been issued If conveyance Ix) United States he person to claimant uncle t claimant un axes for 4 six ante of the grantee, and Santee shall property and ;Joh abando claimant uncle d the propert (3) This grantee or am teen in actue he tax deed property in It Ind the legal continues in e to tax deed tegun, sober 11141ory.—S, 27.. EFTA00724209