PER CURIAM.
The Dade County Property Appraiser appeals a final judgment reducing a property owner's tax assessment. For the following reasons, we reverse.
The Summit is a 237-unit apartment complex. The complex is regulated by HUD, and the rent is controlled. In 1988, the property appraiser assessed the property at $7,200,000. Subsequently, the special master reduced the assessment to $6,229,916. The taxpayer challenged that assessment in circuit court, and...
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