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KARAYIANNAKIS v. NIKOLITS

No. 4D09-8.

23 So.3d 844 (2009)

Anna K. KARAYIANNAKIS, Appellant, v. Gary R. NIKOLITS, CFA, as Property Appraiser for Palm Beach County; Ann Gannon, as Tax Collector for Palm Beach County; and Jim Zingale, as Executive Director of the Department of Revenue, State of Florida, Appellees.

District Court of Appeal of Florida, Fourth District.

December 9, 2009.

Attorney(s) appearing for the Case

Nicholas E. Karatinos and Theodore "Ted" E. Karatinos of Holiday, Bomhoff & Karatinos, P.L., Lutz, for appellant.

Jeffrey M. Clyman, West Palm Beach, for appellee, Gary R. Nikolits, as Property Appraiser for Palm Beach County, Florida.

Bill McCollum, Attorney General, and Mark T. Aliff, Assistant Attorney General, Tallahassee, for appellee, Department of Revenue.

DAMOORGIAN, J.

The appellant, Anna K. Karayiannakis, appeals the trial court's entry of final summary judgment in favor of the appellees, Gary Nikolits (Property Appraiser for Palm Beach County), Ann Gannon (Tax Collector for Palm Beach County), and Jim Zingale (Executive Director of the Department of Revenue, State of Florida). We affirm.

The focus of this appeal is the property appraiser's treatment of the appellant's real property for taxation purposes...

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