POLSTON, J.
Appellee Gulf Power Corporation ("Gulf Power") was granted an economic development ad valorem tax exemption for its proposed plant expansion in Bay County. The exemption was granted through an ordinance adopted by the Bay County Board of County Commissioners (the "Board") pursuant to section 196.1995, Florida Statutes (1999). Appellant Richard Davis, the Bay County Property Appraiser ("Appraiser"), objects to the exemption on the basis that electricity...
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