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GULF COAST SOLAR CENTER I, LLC v. BUSBEE

No. 1D20-1439.

326 So.3d 120 (2021)

GULF COAST SOLAR CENTER I, LLC, Appellant, v. Mack BUSBEE CFA, as the Okaloosa County Property Appraiser, State of Florida, Ben Anderson, as the Okaloosa County Tax Collector, and Jim Zingale, as the Executive Director of the Florida Department of Revenue, Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied August 30, 2021.

Attorney(s) appearing for the Case

J. Riley Davis of Akerman, LLP, Tallahassee and George W. Powell, Jr. of Akerman, LLP, Naples, for Appellant.

Loren E. Levy of the Levy Law Firm, Tallahassee, for Appellee Mack Busbee CFA, Okaloosa County Property Appraiser.

Gulf Coast Solar Center I, LLC, ("Gulf Coast") appeals an order granting final summary judgment in this case concerning ad valorem taxes in a federal enclave. The trial court ruled Gulf Coast's tangible personal property used in connection with a solar energy generating facility located on a ground lease within the territorial confines...

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