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SCHOOL DISTRICT OF ESCAMBIA v. SANTA ROSA

No. 1D18-91.

274 So.3d 492 (2019)

The SCHOOL DISTRICT OF ESCAMBIA COUNTY, Florida, Appellant, v. SANTA ROSA DUNES OWNERS ASSOCIATION, INC., Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied July 11, 2019.

Attorney(s) appearing for the Case

David C. Willis , Daniel J. Gerber , and Christian H. Tiblier of Rumberger, Kirk & Caldwell, P.A., Orlando; William A. VanNortwick, Jr. of Akerman LLP, Jacksonville; and Diane G. DeWolf of Akerman LLP, Tallahassee, for Appellant.

Edward P. Fleming and R. Todd Harris of McDonald Fleming Moorhead, Pensacola, for Appellee.

The Santa Rosa Dunes Owners Association, Inc., sued the Escambia County Property Appraiser and Escambia County Tax Collector, disputing a tax assessment of property underlying the Association's condominium development. The Association claimed that its property was exempt from ad valorem taxation...

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