Kenneth P. Hazouri , of de Beaubien, Simmons, Knight, Mantzaris & Neal, LLP, Orlando, for Appellee Rick Singh.
Ashley Moody , Attorney General, and Robert P. Elson , Assistant Attorney General, Office of the Attorney General Revenue Litigation Bureau, Tallahassee, for Appellee Leon M. Biegalski, as Executive Director of the Florida Department of Revenue.
Chris W. Altenbernd of Banker Lopez Gassler, P.A., and Joseph H. Lang, Jr. , of Carlton Fields Jorden Burt, P.A., Tampa, Amicus Curiae for Chamber of Commerce of the United States of America, the Restaurant Law Center, and the Florida Restaurant & Lodging Association.
Robert S. Goldman , of Dean, Mead & Dunbar, Tallahassee, Amicus Curiae for Florida Chamber of Commerce, Inc.
Gaylord A. Wood, Jr. , of Wood & Stuart, P.A., Bunnell, Amicus Curiae for Larry Bartlett, as Volusia County Property Appraiser.
Loren E. Levy , of The Levy Law Firm, Tallahassee, Amicus Curiae for The Property Appraisers' Association of Florida, Inc.
EVANDER, C.J.,
Darden Restaurants, Inc. and GMRI, Inc. (collectively "Darden") appeal a final judgment that vacated the Value Adjustment Board's ("VAB") rulings and reinstated the Orange County Property Appraiser's ("Property Appraiser") 2013 and 2014 tax assessments on tangible personal property ("TPP")1 located in...
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