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CITY OF GAINESVILLE v. CRAPO

No. 1D05-4253.

953 So.2d 557 (2007)

CITY OF GAINESVILLE, (the "City"), Appellant/Cross-Appellee, v. Ed CRAPO, as Property Appraiser for Alachua County, Florida, Von Fraser; as Tax Collector for Alachua County, Florida; Jim Zingale, as Director of the Florida Department of Revenue, Appellees/Cross-Appellant.

District Court of Appeal of Florida, First District.

Rehearing Denied April 12, 2007.

Attorney(s) appearing for the Case

Elizabeth A. Waratuke, Litigation Attorney, and Marion J. Radson, City Attorney, Gainesville, for Appellant/Cross-Appellee.

Steven L. Brannock of Holland & Knight, LLP, Tampa, Amicus Brief of the Florida League of Cities, Inc. and the Cities of Lakeland, Orlando, St. Petersburg, and West Palm Beach.

Bill McCollum, Attorney General, and Nicholas Bykowsky, Assistant Attorney General, Tallahassee, for Appellee/Cross-Appellant the Florida Department of Revenue; Sherri L. Johnson and John C. Dent, Jr. of Dent & Johnson, Chartered, Sarasota, for Appellee/Cross-Appellant Ed Crapo.

Donna E. Blanton and Susan F. Clark of Radey, Thomas, Yon & Clark, P.A., Tallahassee, Amicus Curiae Brief of the Florida Telecommunications Industry Association Supporting the Appellees/Cross-Appellant(s).

LEWIS, J.

Appellant/Cross-Appellee, the City of Gainesville ("City"), appeals the trial court's order granting final summary judgment partially in favor of appellees/cross-appellants, Ed Crapo, as Property Appraiser for Alachua County, Florida, Von Fraser, as Tax Collector for Alachua County, Florida, and Jim Zingale, as Director of the Florida Department of Revenue ("Department"), arguing that the trial court erred in finding...

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