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Florida's approach to class actions is similar to the Federal Rules of Civil Procedure, Rule 23. [19] Two differences are that Florida requires that the pleading alleges that the class action prerequisites are met in a specific formulaic way, and Florida usually requires class members to be notified in all class actions. [20]
At common law, and under some earlier tax statutes, the filing of a protest at the time of payment of an erroneous tax was a requirement in order for the payor to recover a refund of the tax at a later time. In the case of U.S. federal taxes, the rule was abolished by Congress in 1924. [8]
Forum non conveniens (Latin for "an inconvenient forum" [1] [2] [3]) (FNC) is a mostly common law legal doctrine through which a court acknowledges that another forum or court where the case might have been brought is a more appropriate venue for a legal case, and dismisses the case.