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PIER HOUSE JOINT VENTURE v. HIGGS

No. 90-2356.

579 So.2d 392 (1991)

PIER HOUSE JOINT VENTURE, a Florida General Partnership, Appellant, v. Ervin HIGGS, Monroe County Property Appraiser, Harry F. Knight, Monroe County Tax Collector, and John Herndon, Executive Director of the Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, Third District.

May 21, 1991.

Attorney(s) appearing for the Case

Abrams, Anton, Robbins, Resnick & Schneider, and Jack F. Weins, Hollywood, for appellant.

Dent, Antrim-Berger, Cook & Weber, and John C. Dent, Jr., Sarasota, for appellee Ervin Higgs.

Robert A. Butterworth, Atty. Gen., and Jean R. Wilson, and Ralph R. Jaeger, Asst. Attys. Gen., for appellee Dept. of Revenue.

Before FERGUSON, JORGENSON and GERSTEN, JJ.

PER CURIAM.

Appellant, Pier House Joint Venture, appeals a dismissal of its complaint contesting its ad valorem tax assessment. We affirm.

Appellant's bold contentions of error fade to a whisper under the analysis of Markham v. Neptune Hollywood Beach Club, 527 So.2d 814 (Fla. 1988). In Markham, the Florida Supreme Court interpreted the applicable provisions of chapter 194:

We agree that ... subsection...

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