GUNTHER, Judge.
111 Properties, Inc., and Henry D. Vara, Jr., seek the reversal of an adverse final judgment for $105,174.84 entered in favor of A & M Partnership (A & M). The $105,174.84 equals the amount of back taxes owed on an A & M property, which A & M sold to 111 Properties. We reverse and address the arguments pertinent to our disposition of this appeal.
The A & M property in dispute was first leased to Frank A. Cashman, who then...
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