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STRANBURG v. PANAMA COMMONS L.P.

No. 1D14-1671.

160 So.3d 160 (2015)

Marshall STRANBURG, in his official capacity as Executive Director, Florida Department of Revenue, and Dan Sowell, Bay County Property Appraiser, Appellants, v. PANAMA COMMONS L.P., Appellee.

District Court of Appeal of Florida, First District.

April 8, 2015.

Attorney(s) appearing for the Case

Pamela Jo Bondi , Attorney General, and William H. Stafford , Assistant Attorney General, Tallahassee, for Appellant Marshall Stranburg, as Executive Director of Department of Revenue; Loren E. Levy of the Levy Law Firm, Tallahassee, for Appellant Dan Sowell, as Bay County Property Appraiser.

M. Stephen Turner and David K. Miller of Broad and Cassel, Tallahassee, for Appellee.

Appellants seek review of a final summary judgment concluding that appellee was entitled to a 2013 property tax exemption for its affordable housing project under section 196.1978, Florida Statutes (2012). In granting summary judgment for appellee, the trial court found that the Legislature's attempt to retroactively repeal this property...

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