SHEVIN, Judge.
Taxpayers appeal an amended final summary judgment denying them an ad valorem tax exemption. We affirm.
In 1987 and 1988, Tacolcy Economic Development Corporation ["Tacolcy"] acquired three parcels of property from Dade County. Tacolcy did not provide Dade County with any monetary consideration for the properties. Instead, Tacolcy accepted a restrictive deed obligating it to build low-income housing governed by rental regulatory agreements with...
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