Sunset Harbour North Condominium Ass'n v. Robbins

The taxpayer, a condominium under construction, challenged property appraiser’s valuation for the tax year 1997 in the amount of $22,000,000.00, arguing that, pursuant to Section 192.042, Florida Statutes, it should have received a zero -value for ad valorem taxation because it was not “substantially completed” as of January 1 of the tax year. The property appraiser put up a general denial with an affirmative defense asserting the constitutional invalidity of Section 192.042, Florida Statutes, supra. The trial judge agreed with the property appraiser and held Section 192.042 unconstitutional.…