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1701 COLLINS MIAMI v. DEP'T OF REVENUE

No. 1D20-1188.

321 So.3d 875 (2021)

1701 COLLINS MIAMI OWNER, LLC, Appellant, v. DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied July 16, 2021.

Attorney(s) appearing for the Case

Rex D. Ware , Joseph C. Moffa , Jonathan W. Taylor of Moffa, Sutton, & Donnini, P.A., Fort Lauderdale, for Appellant.

Jacek P. Stramski of Florida Department of Revenue, Tallahassee; Ashley Moody , Attorney General, and Timothy E. Dennis , Chief Assistant Attorney General, Tallahassee, for Appellee.

Appellant, 1701 Collins Miami Owner, LLC, appeals the final order of Appellee, the Department of Revenue, sustaining the denial of its application for a refund of documentary stamp tax and discretionary surtax it had paid on the transfer of certain property. We affirm the final order as to all three issues raised on appeal and write only to...

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