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Town orders unpaid business-tax receipts for nursery at 1555 Folsom Road totaling $250
Summary
Magistrate found J and J Realty Investment Holdings LLC failed to obtain required business tax receipts for 2023 and 2024 and ordered payment of $250 (licenses plus statutory penalties); respondents were not present at the Sept. 8 hearing.
A special magistrate for the Town of Loxahatchee Groves ordered Sept. 8 that J and J Realty Investment Holdings LLC must pay delinquent business-tax receipts and statutory penalties totaling $250 for 2023 and 2024 for the property at 1555 Folsom Road (doing business as PBA Nursery).
Deanna Thomas, the town’s code compliance officer, told the magistrate the town’s records show the business tax receipts were unpaid for 2023 and 2024 and that the town’s system and a site visit in July 2025 identified operation at the address. Thomas submitted company annual reports (2022–2025) showing the principal business operation at 1555 Folsom. The respondent was not present at the hearing; the magistrate admitted the town’s evidentiary file without objection.
The magistrate found the delinquencies for both 2023 and 2024 exceed 150 days and assessed the license amounts ($100 for 2023 and $100 for 2024) plus the maximum 25% penalty authorized under state law for each year, for a combined total of $250. The magistrate did not award administrative costs for this matter because they were not requested in the town’s remedy statement.
The town asked that the $450 figure (including penalties) be paid within two weeks; the magistrate’s order specifies the $250 total the town established during the hearing and will reflect the required payment in the written order. The magistrate advised the town to include explicit year-by-year notices in future NV/NOH documents to make the lookback period clear.
No motion or vote was required; the magistrate entered an administrative order after admitting evidence. The town may pursue collection through the town’s standard procedures if the respondent does not pay as ordered.
