SUNSET HARBOUR NO. CONDO. ASS'N v. ROBBINS

Nos. 3D02-2258, 3D02-2316.

837 So.2d 1181 (2003)

SUNSET HARBOUR NORTH CONDOMINIUM ASSOCIATION and State of Florida, Department of Revenue, Appellants, v. Joel ROBBINS, Property Appraiser for Dade County, Appellee.

District Court of Appeal of Florida, Third District.

February 26, 2003.


Attorney(s) appearing for the Case

Charlie Crist, Attorney General, and Mark T. Aliff, Assistant Attorney General (Tallahassee); Arnaldo Velez, Coral Gables, for appellants.

Robert A. Ginsburg, County Attorney, and Thomas W. Logue and Jay W. Williams, Assistant County Attorneys, for appellee.

Before GREEN, RAMIREZ, JJ., and NESBITT, Senior Judge.


PER CURIAM.

The taxpayer, a condominium under construction, challenged property appraiser's valuation for the tax year 1997 in the amount of $22,000,000.00, arguing that, pursuant to Section 192.042, Florida Statutes, it should have received a zero value for ad valorem taxation because it was not "substantially completed" as of January 1 of the tax year. The property appraiser put up a general denial with an affirmative defense asserting the constitutional invalidity...

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