GOSHORN, Judge.
The City of Daytona Beach (City) appeals from the final summary judgment entered by the trial court in favor of Volusia County (County) in this action brought by the City to challenge the value assessed by the County for purposes of levying ad valorem real property taxes against the City on two parcels of real property owned by the City, but leased to Pawnee-Daytona Beach Hotel Venture, a general partnership, for use as a parking facility and a concession...
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