GOSHORN, Judge.
The City of Ormond Beach (City) and River Bend Investment Group, Inc. (River Bend) appeal from the final summary judgment entered by the trial court in favor of Volusia County (County) in this action brought by the City and River Bend to challenge the value assessed by the County for purposes of levying ad valorem real property taxes on a parcel of real property owned by the City, but leased to River Bend for use as a privately operated public golf...
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