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PALM BEACH COMMERCE CENTER ASSOCIATED, LTD. v. WALKER

No. 91-1796.

598 So.2d 165 (1992)

PALM BEACH COMMERCE CENTER ASSOCIATED, LTD., a Florida limited partnership, Appellant, v. Rebecca E. WALKER, as Property Appraiser for Palm Beach County, Florida, and John K. Clark, as Tax Collector of Palm Beach County, Florida, Appellees.

District Court of Appeal of Florida, Fourth District.

April 29, 1992.

Attorney(s) appearing for the Case

John C. Dent, Jr., Dent, Cook and Weber, Sarasota, for appellant.

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

Richard A. Kupfer, Wagner, Nugent, Johnson, Roth, Kupfer and Rossin, P.A., for appellee John K. Clark.

ANSTEAD, Judge.

Palm Beach Commerce Center Associates, Ltd., appeals from an order denying its motion to temporarily enjoin the Palm Beach County tax collector from issuing tax certificates for the 1990 taxes claimed to be due after appellant's alleged good faith payment of a portion of the taxes pending appellant's legal challenge of the 1990 assessed valuation of its property. We reverse and certify an issue of great public importance.

FACTS

Appellant...

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