Venue in Action Challenging Sales Tax Warrant
The Fourth District Court of Appeal reversed the trial court’s venue decision in Cayman Manufacturing, Inc. v. Department of Revenue , 27 Fla. L. Weekly 2529 (Fla. 4th DCA 2002). The Department recorded a tax warrant in Broward County and intercepted a payment due the taxpayer in Broward County. The taxpayer filed suit in Broward County Circuit Court challenging the warrant and other Department actions on constitutional grounds, seeking declaratory and injunctive relief. The Department filed a motion asking for a change of venue to Leon County, asserting the home venue privilege and the trial court granted the motion. The appellate court reversed, finding the sword wielder exception to the privilege applicable by reason of the fact that the Department had taken the official actions being complained of in Broward County.
Posted: 2002-12-03 00:00:00.0
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