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BRAZILIAN COURT HOTEL CONDOMINIUM OWNERS ASS'N, INC. v. WALKER

No. 90-2892.

584 So.2d 609 (1991)

BRAZILIAN COURT HOTEL CONDOMINIUM OWNERS ASSOCIATION, INC., and Sunbelt Savings, Fsb, Appellants, v. Rebecca E. WALKER, As Property Appraiser of Palm Beach County, Florida; Allen C. Clark, As Tax Collector of Palm Beach County, Florida; and J. Thomas Herndon, As Executive Director of the Department of Revenue, State of Florida, Appellees.

District Court of Appeal of Florida, Fourth District.

August 7, 1991.

Attorney(s) appearing for the Case

Douglas R. Bald and David J. Baron, Fergeson, Skipper, Shaw, Keyser, Baron & Tirabassi, P.A., Sarasota, for appellants.

Willa A. Fearrington, Arnstein & Lehr, West Palm Beach, and Law Offices of Gaylord A. Wood, Jr., Fort Lauderdale, for appellee Rebecca E. Walker, Property Appraiser.

Robert A. Butterworth, Atty. Gen., and Jean R. Wilson and Lee R. Rohe, Asst. Attys. Gen., Tallahassee, for appellee J. Thomas Herndon, Dept. of Revenue.

PER CURIAM.

Brazilian Hotel Condominium Owners Association, Inc. (the Association) and Sunbelt Savings, FSB (Sunbelt) filed a complaint against the property appraiser and the tax collector of Palm Beach County and the executive director of the Department of Revenue of Florida. They alleged that the assessed valuation of the property for the year 1988 was excessive and that the property appraiser assessed the property without considering the statutory criteria for...

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