CROSSINGS AT FLEMING ISLAND COMMUNITY DEV. DIST. v. ECHEVERRI

No. SC07-1556.

991 So.2d 793 (2008)

The CROSSINGS AT FLEMING ISLAND COMMUNITY DEVELOPMENT DISTRICT, etc., Petitioner, v. Lisa Reinhardt ECHEVERRI, etc., et al., Respondents.

Supreme Court of Florida.

Rehearing Denied September 19, 2008.


Attorney(s) appearing for the Case

Don H. Lester of Lester and Mitchell, P.A., Jacksonville, Florida, and Robert M. Bradley, Jr. of Kopelousos and Bradley, P.A., Orange Park, FL, for Petitioner.

Larry E. Levy and Loren E. Levy of The Levy Law Firm, Tallahassee, FL, for Respondent Wayne Weeks, Clay County Property Appraiser.

Bill McCollum, Attorney General, Tallahassee, Florida, and Louis F. Hubener, Chief Deputy Solicitor General, Tallahassee, FL, for Respondent Lisa Echeverri, Executive Director of the Florida Department of Revenue.

Victoria L. Weber and Sarah M. Doar of Hopping, Green and Sams, P.A., Tallahassee, Florida, and Roy C. Young of Young van Assenderp, P.A., Tallahassee, Florida, on behalf of the Florida Chamber of Commerce; Gaylord A. Wood, Jr., B. Jordan Stuart, and J. Christopher Woolsey of Wood and Stuart, P.A., Bunnell, Florida, on behalf of Abe Skinner, Collier County Property Appraiser, Kristina Kulpa, Hendry County Property Appraiser, Alvin Mazourek, Hernando County Property Appraiser, Ed Havill, Lake County Property Appraiser, Francis Akins, Levy County Property Appraiser, Laurel Kelly, Martin County Property Appraiser, Sharon Outland, St. Johns County Property Appraiser, David Johnson, Seminole County Property Appraiser, Ronnie Hawkins, Sumter County Property Appraiser, and Morgan B. Gilreath, Jr., Volusia County Property Appraiser; Elliott Messer and Thomas M. Finley of Messer, Caparello and Self, P.A., Tallahassee, Florida, on behalf of Greg Brown, Santa Rosa County Property Appraiser, and Chris Jones, Escambia County Property Appraiser; and Sherri L. Johnson of Dent and Johnson, Chartered, Sarasota, Florida, on behalf of the Florida Association of Property Appraisers, Inc., as Amici Curiae.


WELLS, J.

This case is before the Court for review of the decision of the First District Court of Appeal in Zingale v. Crossings at Fleming Island Community Development District, 960 So.2d 20 (Fla. 1st DCA 2007) (Crossings). The district court certified that its decision is in direct conflict with the decision of the Second District Court of Appeal in Sun `N Lake of Sebring Improvement District v. McIntyre,...

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