Florida District Courts of Appeal, 2013

Sowell v. State Department of Revenue

Florida District Courts of Appeal · Decided October 11, 2013 · Makar, Roberts, Swanson

122 So. 3d 996; 2013 WL 5595715; 2013 Fla. App. LEXIS 16286 (Southern Reporter, Third Series)

Cases that cite this one

1 later published case cites this decision.

Sowell v. State (Fla. Dist. Ct. App. 2014)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

PER CURIAM.

DISMISSED.

ROBERTS and SWANSON, JJ., concur; MAKAR, J., concurs with written opinion.

Concurring Opinion

MAKAR, J.,

concurs with written opinion.

The filing of a petition for mandamus, though entailing a separate filing and related expense, is available to the property appraiser to contest the Department’s position that its probable cause review is an agency investigation and not a final agency action subject to judicial review. Students for Online Voting v. Machen, 24 So.3d 1273, 1274 (Fla. 1st DCA 2009) (granting *997mandamus due to university’s “failure to perform its statutory duty to render the order.”). Whatever economic efficiency that might be gained in this case by resolving this issue now is outweighed by muddying the relatively clear doctrinal line that mandamus is the proper vehicle to advance the property appraiser’s legal position, if it chooses to do so.

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