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SUROMAR CORP. v. PALM BEACH CTY. PROP. APPRAISER

No. 4D03-1993.

872 So.2d 974 (2004)

SUROMAR CORPORATION, Appellant, v. PALM BEACH COUNTY PROPERTY APPRAISER, Palm Beach County Tax Collector, and Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, Fourth District.

May 5, 2004.

Attorney(s) appearing for the Case

Gerald S. Lesher, West Palm Beach, for appellant.

Jay R. Jacknin and Jeffrey M. Clyman of Christiansen & Jacknin, West Palm Beach for appellee Palm Beach County Property Appraiser.

Victoria L. Weber and Gary V. Perko of Hopping Green & Sams, Tallahassee, for Amicus Curiae Florida Home Builders Association.

ON MOTION FOR REHEARING

GROSS, J.

We grant appellant's motion for rehearing, withdraw our previous opinion, and issue the following.

Appellant, Suromar Corporation, is a property owner that challenged the property appraiser's valuation of its property. After a trial, the circuit court found that the "property appraiser's appraiser practices produced an arbitrary and unreasonable assessment when applied to this property." The court ordered...

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