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ZINGALE v. CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT

Nos. 1D06-2026, 1D06-2158.

960 So.2d 20 (2007)

Jim ZINGALE, as Executive Director of the Florida Department of Revenue, an Agency of the State; Wayne Weeks, Clay County Property Appraiser, Appellants, v. The CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, a Unit of Special Purpose Government, and Jimmy Weeks, Tax Collector, Clay County, Florida, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied July 19, 2007.

Attorney(s) appearing for the Case

Bill McCollum, Attorney General, and Nicholas Bykowsky, Assistant Attorney General, Tallahassee; Larry E. Levy, of The Law Firm, Tallahassee, for Appellants.

Robert M. Bradley, Jr. of Kopelousos & Bradley, P.A., Orange Park; Don H. Lester, of Lester & Mitchell, P.A., Jacksonville, for Appellees.

POLSTON, J.

Appellants Wayne Weeks, the Clay County Property Appraiser, and the Florida Department of Revenue, appeal from the trial court's amended final judgment, after a bench trial, finding several properties owned and operated by appellee, The Crossings at Fleming Island Community Development District, exempt from ad valorem taxation for the tax years 2000 through 2002, and ruling that the Appraiser does not have standing...

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