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SOUTHTRUST BANK v. SOUTHFIELD FARMS

No. 90-02036.

579 So.2d 185 (1991)

SOUTHTRUST BANK of Alabama, N.A., As Trustee, Appellant, v. SOUTHFIELD FARMS, Ltd., III, and Palms of Terra Ceia Bay Community Development District, City of Palmetto, Florida, Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied May 15, 1991.

Attorney(s) appearing for the Case

John D. Emmanuel of Fowler, White, Gillen, Boggs, Villareal and Banker, P.A., Tampa, and Burr & Forman, Birmingham, Ala., for appellant.

Harry W. Haskins, Sarasota, and Richard R. Garland and Claire L. Hamner of Dickinson, O'Riorden, Gibbons & Shields, P.A., Sarasota, for appellee Southfield Farms, Ltd., III.

Robert L. Williams, Venice, for appellee Palms of Terra Ceia Bay Community Development Dist.

PARKER, Judge.

SouthTrust Bank of Alabama, N.A., as Trustee, (SouthTrust) appeals from a final summary judgment which ordered the Palms of Terra Ceia Bay Community Development District (the District) to levy ad valorem taxes on property within the District in an amount equal to the total assessed value of the taxable property. We reverse.

On or about March 31, 1983, the District, pursuant to chapter 190, Florida...

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