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WAL-MART STORES, INC. v. TODORA

Nos. 2D99-3779, 2D99-4324.

791 So.2d 29 (2001)

WAL-MART STORES, INC., a Florida corporation d/b/a Wal-Mart Super Center, Appellant/Cross-Appellee, v. Jim TODORA, as Property Appraiser of Sarasota County, Florida; Barbara Ford-Coates, as Tax Collector of Sarasota County; and Larry Fuchs, Executive Director of the Florida Department of Revenue, Appellees/Cross-Appellants.

District Court of Appeal of Florida, Second District.

April 18, 2001.

Attorney(s) appearing for the Case

Steven L. Brannock, Robert E.V. Kelley, Jr., David C. Borucke, Joseph H. Weissman, and Stacy D. Blank of Holland & Knight, LLP, Tampa, for Appellant/Cross-Appellee.

John C. Dent, Jr. and Sherri L. Johnson of Dent & Cook, P.A., Sarasota, for Appellees/Cross-Appellants Todora and Fuchs.

Jorge L. Fernandez, County Attorney, Sarasota, and Milan Brkich, Assistant County Attorney, Sarasota, for Appellee Ford-Coates.

Gaylord A. Wood, Jr. and B. Jordan Stuart of Wood & Stuart, P.A., New Smyrna Beach, for Amicus Curiae Mzaourek, H.W. "Bill" Suber, Douglas Putnam, Abe Skinner and Ed Crapo, as state-wide property appraisers.

THREADGILL, Acting Chief Judge.

Wal-Mart Stores, Inc., plaintiff in an action contesting an ad valorem tax assessment, appeals a final judgment that upheld the assessment. Wal-Mart also appeals an order awarding costs to the defendants/appellees, who are the Property Appraiser of Sarasota County, the Tax Collector of Sarasota County, and the Executive Director of the Florida Department of Revenue. These appeals have been consolidated, and the appellees cross-appeal...

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