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Florida Attorney General Reports

Decided March 8, 1999Published

1Opinion of the Court

Mr. Edgar E. Stephens, III Attorney for the Palm Beach County Property Appraiser Post Office Box 3346 West Palm Beach, Florida 33402

Dear Mr. Stephens:

On behalf of the Property Appraiser of Palm Beach County, Mr. Gary R. Nikolits, you have asked for my opinion on substantially the following questions:

1. Does property owned by a condominium association and used for commercial purposes fall within the definition of a common element in section 718.108(1), Florida Statutes?

2. May the property appraiser include the proportionate value of such property in the assessment for each condominium parcel?

In…

2Cases cited6 opinions

  1. Tower House Condominium, Inc. v. MillmanDistrict Court of Appeal of Florida · 1981
  2. Dept. of Revenue v. Morganwoods Greentree, Inc.Supreme Court of Florida · 1976
  3. Daytona Development Corporation v. BergquistDistrict Court of Appeal of Florida · 1975
  4. Manufacturers National Corp. v. BlakeDistrict Court of Appeal of Florida · 1973
  5. Tower Forty-One Association v. LevittDistrict Court of Appeal of Florida · 1983

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