Opinion
CASE NO. 1D11-3829
03-26-2012
ED CRAPO, AS PROPERTY APPRAISER OF ALACHUA COUNTY, FLORIDA, ERVIN A. HIGGS, FORMER PROPERTY APPRAISER OF MONROE COUNTY, FLORIDA, NOW KARL BORGLUM, AS PROPERTY APPRAISER OF MONROE COUNTY, FLORIDA, and TIMOTHY "PETE" SMITH, AS PROPERTY APPRAISER OF OKALOOSA COUNTY, FLORIDA, THE PROPERTY APPRAISERS' ASSOCIATION OF FLORIDA, INC. AND FLORIDA ASSOCIATION OF PROPERTY APPRAISERS, Appellants, v. DEPARTMENT OF REVENUE, ROB TURNER, AS HILLSBOROUGH COUNTY PROPERTY APPRAISER, and ROGER A. SUGGS, AS CLAY COUNTY PROPERTY APPRAISER, FLORIDA ASSOCIATION OF PROPERTY APPRAISERS, GARY R. NIKOLITS, AS PALM BEACH COUNTY PROPERTY APPRAISER, ET AL., DEPARTMENT OF REVENUE, AND FLORIDA UNITED TAX MANAGERS, ASSOCIATION (FTMA) and LISA ECHEVERRI, EXECUTIVE DIRECTOR OF THE FLORIDA DEPARTMENT OF REVENUE, Appellee.
John C. Dent, Jr., and Jennifer A. McClain of Dent & McClain, Chartered, Sarasota, for Appellants Ed Crapo, Ervin A. Higgs (now Karl Borglum), and Timothy "Pete" Smith; and Loren E. Levy and Ana C. Torres of The Levy Law Firm, Tallahassee, for Appellant The Property Appraisers' Association of Florida, Inc. R. A. Cuevas, Jr., Miami-Dade County Attorney and Thomas W. Logue, Assistant County Attorney, Miami, for Amicus Curiae Pedro J. Garcia, as Property Appraiser of Miami-Dade County. Pamela Jo Bondi, Attorney General, and Joseph C. Mellichamp, III, Timothy E. Dennis, and Carrol Y. Cherry, Assistant Attorneys General, Tallahassee, for Appellee Department of Revenue; Robert I. Scanlan, Juno Beach, and Victoria L. Weber of Hopping, Green & Sams, Tallahassee, for Appellee, Florida United Tax Managers Association; Jeffrey M. Clyman, General Counsel, West Palm Beach, for Appellee, Gary Nikolits, Palm Beach County Propery Appraiser; William D. Shepherd, General Counsel, Tampa, for Appellee Hillsborough County Property Appraiser; and Thomas M. Findley, Robert J. Telfer, and E. Gary Early of Messer, Caparello & Self, Tallahassee, for Appellee, Florida Association of Property Appraisers.
NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED
An appeal from an order of the Division of Administrative Hearings. Edward T. Baker, Judge.
John C. Dent, Jr., and Jennifer A. McClain of Dent & McClain, Chartered, Sarasota, for Appellants Ed Crapo, Ervin A. Higgs (now Karl Borglum), and Timothy "Pete" Smith; and Loren E. Levy and Ana C. Torres of The Levy Law Firm, Tallahassee, for Appellant The Property Appraisers' Association of Florida, Inc.
R. A. Cuevas, Jr., Miami-Dade County Attorney and Thomas W. Logue, Assistant County Attorney, Miami, for Amicus Curiae Pedro J. Garcia, as Property Appraiser of Miami-Dade County.
Pamela Jo Bondi, Attorney General, and Joseph C. Mellichamp, III, Timothy E. Dennis, and Carrol Y. Cherry, Assistant Attorneys General, Tallahassee, for Appellee Department of Revenue; Robert I. Scanlan, Juno Beach, and Victoria L. Weber of Hopping, Green & Sams, Tallahassee, for Appellee, Florida United Tax Managers Association; Jeffrey M. Clyman, General Counsel, West Palm Beach, for Appellee, Gary Nikolits, Palm Beach County Propery Appraiser; William D. Shepherd, General Counsel, Tampa, for Appellee Hillsborough County Property Appraiser; and Thomas M. Findley, Robert J. Telfer, and E. Gary Early of Messer, Caparello & Self, Tallahassee, for Appellee, Florida Association of Property Appraisers. PER CURIAM.
AFFIRMED. ROBERTS, CLARK, and SWANSON, JJ., CONCUR.