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CVS EGL FRUITVILLE SARASOTA FL, LLC v. TODORA

No. 2D12-2966.

124 So.3d 289 (2013)

CVS EGL FRUITVILLE SARASOTA FL, LLC and Holiday CVS, LLC, Appellants, v. Jim TODORA, as Property Appraiser for Sarasota County; Barbara Ford-coates, as Tax Collector for Sarasota County; and James A. Zingale, as Executive Director of the Department of Revenue, Appellees.

District Court of Appeal of Florida, Second District.

September 18, 2013.

Attorney(s) appearing for the Case

James M. Spoonhour and S. Brendan Lynch of Lowndes, Drosdick, Doster, Kantor & Reed, P.A., Orlando, and Rodolfo Sorondo and Ilene L. Pabian of Holland & Knight LLP, Miami, for Appellants.

Sherri L. Johnson of Johnson Legal of Florida, P.L., Sarasota, for Appellee Property Appraiser of Sarasota County.

Pamela Jo Bondi , Attorney General, Tallahassee, and Carrol Yvonne Cherry , Assistant Attorney General, Tallahassee, for Appellee Department of Revenue.

No appearance for Appellee Tax Collector for Sarasota County.

SILBERMAN, Judge.

This appeal arises out of a final judgment upholding the Sarasota County Property Appraiser's 2006, 2007, and 2008 ad valorem tax assessments of ten properties leased by CVS EGL Fruitville Sarasota FL, LLC, and Holiday CVS, LLC (collectively "CVS"). The Property Appraiser's assessments totaled approximately $97 million while CVS's outside appraisals of the same properties totaled approximately $59 million. We reverse because the trial court erroneously...

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