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BROWARD COUNTY v. ELLER DRIVE LIMITED PARTNERSHIP

No. 4D04-3895.

939 So.2d 130 (2006)

BROWARD COUNTY, Appellant, v. ELLER DRIVE LIMITED PARTNERSHIP, a Florida Limited Partnership, Appellee.

District Court of Appeal of Florida, Fourth District.

September 6, 2006.

Attorney(s) appearing for the Case

Andrew J. Meyers, James D. Rowlee and Paul S. Figg of the Broward County Attorney's Office, Fort Lauderdale, for appellant.

Clifford M. Stein, Miami Beach, for appellee.

STEVENSON, C.J.

This appeal stems from the 1995 lawsuit between Broward County and its property appraiser, wherein Broward County sought a declaratory judgment that county-owned property is immune from taxation. During the litigation, Eller Drive, one of Broward County's lessees, intervened and requested a declaration that (1) Broward County is immune from taxation and (2) neither Broward County nor Eller Drive is liable for taxes assessed on Broward County's properties...

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