Lawrence FUCHS, etc., Appellant,
v.
Joel W. ROBBINS, etc., Appellee.
The Miami Beach Ocean Resort, Inc., Appellant,
v.
Joel W. Robbins, etc., Appellee.
Rob Turner, etc., Petitioner,
v.
Hillsborough County Aviation Authority, etc., et al., Respondents.
Supreme Court of Florida.https://leagle.com/images/logo.png
April 4, 2002.
Rehearing Denied May 31, 2002.
Attorney(s) appearing for the Case
Robert A. Butterworth, Attorney General, and Joseph C. Mellichamp, III, Senior Assistant Attorney General, Tallahassee, FL; Kenneth M. Bloom of Bloom & Minsker, Miami, FL; and Arnaldo Velez, Coral Gables, FL, for Appellants.
Robert A. Ginsburg, Miami-Dade County Attorney, and Jay W. Williams, Assistant County Attorney, Miami, FL, for Appellee.
Larry E. Levy and Loren E. Levy of the Levy Law Firm, Tallahassee, FL, for Property Appraisers' Association of Florida, Inc., Amicus Curiae.
Darrell White of McFarlain, Wiley, Cassedy & Jones, P.A., Tallahassee, FL; and Keith Hetrick, Florida Home Builders Association, Tallahassee, FL, for Florida Home Builders Association, Amicus Curiae.
Stuart H. Singer, Richard J. Brener and Rima Y. Mullins of Kirkpatrick & Lockhart LLP, Miami, FL, for U.S. Home Corp., Pulte Homes Corp., Centex Real Estate Corp., and Landstar Development Corp., Amici Curiae.
Dan R. Stengle, David L. Powell, and T. Kent Wetherell, II of Hopping, Green, Sams & Smith, P.A., Tallahassee, FL; and Robert M. Rhodes, Executive Vice President and General Counsel, The St. Joe Company, Jacksonville, FL, for the St. Joe Company, Amicus Curiae.
Sarah M. Bleakley and Heather J. Melom of Nabors, Giblin & Nickerson, P.A., Tallahassee, FL, for Florida Association of Counties, Florida Association of County Attorneys and Florida League of Cities, Amici Curiae.
Robert S. Goldman of Vickers, Madsen & Goldman, LLP, Tallahassee, FL, for Qwest Communications Corporation, Amicus Curiae.
Victoria L. Weber and Donna E. Blanton of Steel, Hector & Davis LLP, Tallahassee, FL; and Thomas R. Julin and Edward M. Mullins of Steel, Hector & Davis, Miami, FL, for Florida Power & Light Company, Amicus Curiae.
William D. Shepherd, Hillsborough County Property Appraiser's Office, Tampa, FL, for Petitioner.
Donald W. Stanley, Jr., and James S. Eggert, Tampa, FL, on behalf of the Hillsborough County Aviation Authority; Steven L. Brannock and Robert E.V. Kelley, Jr. of Holland & Knight LLP, Tampa, FL, on behalf of New York Yankees Partnership; and John I. Van Voris of Shackleford, Farrior, Stallings & Evans, P.A., Tampa, FL, on behalf of Tampa Sports Authority, for Respondents.
Supreme Court of Florida.
PER CURIAM.
We have for review three cases (two of which are consolidated) which share a common issue. In Turner v. Hillsborough County Aviation Authority,739 So.2d 175 (Fla. 2d DCA 1999), the Second District Court of Appeal determined that, in an action to contest an adverse decision of the Value Adjustment Board (VAB) filed by the tax appraiser pursuant to section 194.036(1)(a)(b), Florida Statutes (1997),
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