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VALUE ADJUSTMENT BD. OF BAY CTY. v. SPITZER

No. 1D09-1449.

27 So.3d 116 (2009)

The VALUE ADJUSTMENT BOARD OF BAY COUNTY, Appellant, v. Zane SPITZER, as Property Appraiser of Bay County, Florida, and Florida Department of Revenue, an agency of the State of Florida, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied February 5, 2010.

Attorney(s) appearing for the Case

Benjamin K. Phipps, Phipps & Howell, Tallahassee; and Terrell K. Arline and Donald J. Banks, Office of the County Attorney, Board of Bay County Commissioners, Panama City, for Appellant.

Larry E. Levy, The Levy Law Firm, Tallahassee, for Appellees.

BARFIELD, J.

The Value Adjustment Board of Bay County, Florida (VAB) appeals the decision of the circuit court that the VAB did not have statutory authority to conduct evidentiary hearings for property owners who were dissatisfied with the recommendations of the special magistrates, which recommendations were received and approved by the VAB. The judgment of the circuit court is affirmed.

The Bay County VAB, pursuant...

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