GULF ATLANTIC v. DEPARTMENT OF REVENUE

No. 2D12-6072.

133 So.3d 537 (2014)

GULF ATLANTIC OFFICE PROPERTIES, INC., a Florida corporation, Appellant, v. DEPARTMENT OF REVENUE and City of St. Petersburg, Florida, a municipal corporation of the State of Florida, Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied February 20, 2014.


Attorney(s) appearing for the Case

Dan R. Stengle and Elliott A. Smith of Dan R. Stengle, LLC, Tallahassee, for Appellant.

Pamela Jo Bondi , Attorney General, Jeffrey M. Dikman , Senior Assistant Attorney General, and William H. Stafford , Assistant Attorney General, Tallahassee, for Appellee Department of Revenue.

No appearance for remaining Appellee.


CRENSHAW, Judge.

At issue in this appeal is the circuit court's determination of Gulf Atlantic Office Properties, Inc.'s (Gulf Atlantic) entitlement to a tax refund. Because the trial court did not err in granting summary judgment on the issue of Gulf Atlantic's lack of entitlement to the refund, we affirm.

Background

Gulf Atlantic worked on a redevelopment project in the City of St. Petersburg to construct a condominium building. The project...

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