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HIGGS v. ARMADA KEY WEST LTD. PARTNERSHIP

No. 3D05-768.

903 So.2d 303 (2005)

Ervin HIGGS, Monroe Co. Prop. Appraiser, et al., Petitioners, v. ARMADA KEY WEST LTD. PARTNERSHIP, Respondent.

District Court of Appeal of Florida, Third District.

June 8, 2005.

Attorney(s) appearing for the Case

Sherri L. Johnson and John C. Dent, Jr., (Sarasota) for petitioners.

Fergeson, Skipper, Shaw, Keyser, Baron & Tirabassi and David S. Maglich, (Sarasota) for respondents.

Before FLETCHER, WELLS, and SUAREZ, JJ.

WELLS, J.

The Monroe County Property Appraiser, the Monroe County Tax Collector, and the Florida Department of Revenue petition for a writ prohibiting the Circuit Court of the Sixteenth Judicial Circuit from continuing to exercise jurisdiction over an action filed by Armada Key West Limited Partnership contesting a 2001 ad valorem tax assessment. Because the circuit court lacks subject matter jurisdiction over this action, we grant the relief requested.

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