Miami Atlantic Development Corp. v. Blake

Plaintiff appeals a summary final judgment finding that the defendant tax assessor properly assessed its property as individual condominium units for the 1973 tax year.

Plaintiff, Miami Atlantic Development Corporation, is the owner of the Crystal House, a luxury residential high rise located on Collins Avenue, Miami Beach, Florida. Having decided to change the status of the building from an apartment house to a condominium, plaintiff on December 29, 1972, executed and recorded a declaration of condominium in the public records of Dade County. The tax assessor, for the 1973 tax year beginning…