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HAVILL v. LAKE PORT PROPERTIES, INC.

No. 97-2496.

729 So.2d 467 (1999)

Ed HAVILL, as Lake County Property Appraiser, Appellant, v. LAKE PORT PROPERTIES, ETC., INC., Appellee.

District Court of Appeal of Florida, Fifth District.

Rehearing Denied April 22, 1999.

Attorney(s) appearing for the Case

Gaylord A. Wood, Jr., and B. Jordan Stuart, of Law Offices of Wood & Stuart, P.A., New Smyrna Beach, for Appellant.

Benjamin K. Phipps, of The Phipps Firm, Tallahassee, and Walter S. McLin, III, of McLin, Burnsed, Morrison, Johnson, Newman & Roy, P.A., Leesburg, for Appellee.

GRIFFIN, C.J.

Edward E. Havill, as Property Appraiser of Lake County ["Property Appraiser"], has appealed a final judgment in favor of Lake Port Properties, Inc. ["Lake Port"] in an action below contesting the 1995 ad valorem tax assessment on Lake Port Square, a total life care and residential facility for retired persons, or continuing care retirement community. Lake Port alleged in its complaint below that in assessing the property, the Property Appraiser failed...

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