DOR Win In Significant Litigation Protects Taxpayers Rights

After oral arguments on February 22nd, two business days later, the court issued the following, which affirms the Opinion of the DOAH (administrative law) judge. VAB Training, DOR’s statement(s) on the non-applicability of  Higgs v. Good to VAB process, and PTO Bulletin 11-01 (193.011(8) remain as previously decided.

TURNER v. FLORIDA DEPARTMENT OF REVENUE

ROB TURNER, AS HILLSBOROUGH COUNTY PROPERTY APPRAISER and THE PROPERTY APPRAISERS’ ASSOCIATION OF FLORIDA, INC., Appellants,v.FLORIDA DEPARTMENT OF REVENUE, ROGER A. SUGGS, AS CLAY COUNTY PROPERTY APPRAISER, FLORIDA ASSOCIATION OF PROPERTY APPRAISERS, GARY R. NIKOLITS, AS PALM BEACH COUNTY PROPERTY APPRAISER, etal. and FLORIDA UNITED TAX MANAGERS ASSOCIATION, (FUTMA); SARA E. CUCCHI, Appellees.

Case No. 1D11-3848.

District Court of Appeal of Florida, First District.

Opinion filed March 26, 2012.

William D. Shepherd, General Counsel, Hillsborough County Property Appraiser’s Office, Tampa, for Appellant Rob Turner, as Hillsborough County Property Appraiser; 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, Florida Department of Revenue; Grady H. Williams of Grady H. Williams, Jr., L.L.M., Orange Park, for Appellee Roger A. Suggs, as Clay County Property Appraiser; Benjamin K. Phipps of Phipps & Howell, Tallahassee, for Appellee, Sarah Cucchi; Robert I. Scanlan, Juno Beach, for Appellee, Florida United Tax Managers Association; Jeffrey M. Clyman, General Counsel, Palm Beach County Property Appraiser’s Office, West Palm Beach, for Appellee, Gary Nikolits, as Palm Beach County Property Appraiser; and Thomas M. Findley and E. Gary Early, of Messer, Caparello & Self, P.A., Tallahassee, for Appellee, Florida Association of Property Appraisers.

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PER CURIAM.

AFFIRMED.

ROBERTS, CLARK, and SWANSON, JJ., CONCUR.

NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED.