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CRESCENT MIAMI CENTER, LLC v. DEPT. OF REVENUE, STATE

No. 3D02-3002.

857 So.2d 904 (2003)

CRESCENT MIAMI CENTER, LLC, Appellant, v. DEPARTMENT OF REVENUE, STATE OF FLORIDA, Appellee.

District Court of Appeal of Florida, Third District.

September 10, 2003.

Attorney(s) appearing for the Case

Berger Singerman, and Fred O. Goldberg, for appellant.

Fowler White Boggs Banker, and Mitchell I. Horowitz, and Tracy R. Gunn (Tampa), Amicus for National Association of Office and Industrial Parks of Florida, Inc., for appellant.

Charles J. Crist, Jr., Attorney General, and Charles Catanzaro, Assistant Attorney General (Tallahassee), for appellee.

Before LEVY, GERSTEN, and GREEN, JJ.

GERSTEN, J.

Crescent Miami Center, LLC ("CMC"), appeals a final order entering summary judgment in favor of the Department of Revenue ("DOR"). We affirm based upon our determination that the transfer of real property from a parent company to a newly created subsidiary limited liability company owned by the general limited partner of the parent company, is subject to Florida's documentary stamp tax statute, Section 201.02(1), Florida Statutes (2000).

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