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PALM BEACH GARDENS COMMUNITY HOSP., INC. v. NIKOLITS

No. 98-3992.

754 So.2d 729 (1999)

PALM BEACH GARDENS COMMUNITY HOSPITAL, INC., a Florida corporation, Appellant, v. Gary NIKOLITS, as Property Appraiser of Palm Beach County, Florida and John K. Clark, as Tax Collector of Palm Beach County, Florida and Larry H. Fuchs, as the Executive Director of the Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, Fourth District.

November 3, 1999.

Attorney(s) appearing for the Case

Rebecca H. Steele, Steven L. Brannock and Robert E.V. Kelley, Jr., of Holland & Knight LLP, Tampa, for appellant.

Edgar E. Stephens, III and Jay R. Jacknin of Christiansen & Jacknin, West Palm Beach, for appellee Gary Nikolits, as Property Appraiser of Palm Beach County, Florida.

HAZOURI, J.

Palm Beach Gardens Community Hospital, Inc. (the Hospital) timely appeals from a final summary judgment entered in favor of appellees, Gary Nikolits as property appraiser of Palm Beach County, John K. Clark as tax collector, and Larry H. Fuchs as the executive director of the Florida Department of Revenue. We reverse.

On March 5, 1998, the Hospital filed an action to contest an ad valorem tax assessment for the 1997 tax year. Appellees answered...

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