the appraiser may, within an appeal .pursuant to section 194.036, Florida Statutes (1997), challenge the validity of a statute on the basis that such statute is contrary to limitations imposed by the United States Constitution or the Florida Constitution. We conclude that an appraiser may not, in that context, challenge the constitutionality of an applicable valuation statute. Historically, it has been recognized that an appraiser acting in his or her official capacity cannot ordinarily initiate an independent action challenging the validity of a taxing statute which allegedly provides for an ad valorem tax exemption (express or de. facto) which is contrary to limitations imposed by the Florida Constitution. See Markham v. Yankee Clipper Hotel, Inc., 427 So.2d 383 (Fla. 4th DCA) (<HOLDING>), review denied, 434 So.2d 888 (Fla.1983). The
holding that an action for consequential damages to property whether the action is brought in contract or in tort is an action for injury to property within the threeyear statute of limitations holding that a property appraiser who is dissatisfied with the wisdom of a taxation statute cannot challenge the validity of the statute in an action for declaratory relief holding that the title of the statute did not limit the reach of the statute holding that the statute is mandatory holding that the property appraiser was estopped from asserting the statute of limitations where the failure to bring the action within the limitations period was the direct result of the property appraisers failure to timely perform a related duty owed to plaintiff