RANDOLPH v. MAGNOLIA FLORIDA TAX

No. 1D14-5320.

163 So.3d 666 (2015)

Scott RANDOLPH as Orange County Tax Collector; Marcus Saiz De La Mora as Miami-Dade County Tax Collector; Broward County, Florida; and Larry D. Hart as LEE County Tax Collector; Barbara Ford-Coates as Tax Collector in and for the Sarasota County political subdivision; Peggy Brannon, as Tax Collector in and for the Bay County political subdivision; Lisa Tuten, as Tax Collector in and for the Madison County political subdivision; Mary Sue Adams, as Tax Collector in and for the Hamilton County political subdivision; Sherry A. Brown, as Tax Collector in and for the Jackson County political subdivision; Teresa G. Phillips, as Tax Collector in and for the Bradford County political subdivision; Kathryn J. Hill, as Tax Collector in and for the Desoto County political subdivision; W. Dale Summerford, as Tax Collector in and for the Gadsden County political subdivision; Shirley Jenkins, as Tax Collector in and for the Gulf County political subdivision; Jacki Johnson, as Tax Collector in and for Hardee County political subdivision; Harry B. Bell, III as Tax Collector in and for the Holmes County political subdivision; Celeste Watford, as Tax Collector in and for Okeechobee County political subdivision; CHERYLL OLAH, as Tax Collector in and for the Wakulla County political subdivision; Ken Naker, as Tax Collector in and for the Washington County political subdivision; and Anne M. Gannon, Palm Beach County Tax Collector, Petitioners, v. MAGNOLIA FLORIDA TAX CERTIFICATES, LLC, a Florida Limited Liability Company, ALEXA1, a Florida General partnership, and all similarly situated Florida General Partnerships, Respondents.

District Court of Appeal of Florida, First District.

April 29, 2015.


Attorney(s) appearing for the Case

Benjamin C. Iseman of Swann Hadley Stump Dietrich & Spears, P.A., Winter Park, attorney for petitioner Scott Randolph as Orange County Tax Collector; R.A. Cuevas, Jr. , Miami-Dade County Attorney and Ileana Cruz , Assistant County Attorney, Miami, attorneys for petitioner Miami-Dade County Tax Collector; Timothy R. Qualls and John David Holt of Young van Assenderp, P.A., Tallahassee, attorneys for petitioners Barbara Ford-Coates, Peggy Brannon, Lisa Tuten, Mary Sue Adams, Sherry Brown, Teresa Philips, Kathryn Hill, Dale Summerford, Shirley Jenkins, Jacki Johnson, Celeste Watford, Cheryll Olah, Ken Naker and Harry Bell, III; Joni Armstrong Coffey , Broward County Attorney, and Mark A. Journey , Assistant County Attorney, Fort Lauderdale, for petitioner Broward County; R. Noelle Branning , Fort Myers, attorney for petitioner Lee County Tax Collector; James M. Brako , Office of the Tax Collector, for petitioner West Palm Beach; and Robert H. Hosay and James A. McKee of Foley & Lardner LLP, Tallahassee, attorneys for petitioner Palm Beach County Tax Collector.

James W. Middleton of Smith, Gambrell & Russel, LLP, Jacksonville, for Respondents.


The petition for writ of certiorari is DISMISSED. This Court's jurisdiction has not been properly invoked because petitioners have failed to demonstrate that the circuit court's non-appealable non-final order denying their motions to abate caused them material harm that cannot be corrected on postjudgment appeal. See Bd. of Trs. of the Internal...

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