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BAYFRONT HMA MED. v. DEP'T OF REVENUE

No. 1D20-1445.

325 So.3d 250 (2021)

BAYFRONT HMA MEDICAL CENTER, LLC, Appellant, v. DEPARTMENT OF REVENUE, Appellee.

District Court of Appeal of Florida, First District.

July 28, 2021.

Attorney(s) appearing for the Case

Jeanette Moffa , Joseph Moffa , James F. McAuley , and Gerald Donnini II of Moffa, Sutton & Donnini P.A., Fort Lauderdale, for Appellant.

Ashley Moody , Attorney General, and Randi E. Dincher , Assistant Attorney General, Tallahassee, for Appellee.

Bayfront HMA Medical Center, LLC appeals the final order of the Florida Department of Revenue that sustained the agency's denials of Bayfront's taxpayer contest of assessment and two applications for tax refund. Because Bayfront failed to show the final order was an erroneous interpretation of law or an illegal exercise of discretion by DOR...

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