Belden v. TWA LTD. PARTNERSHIP

982 So.2d 721 (2008)

Doug BELDEN, as Hillsborough County Tax Collector, Appellant,

v.

TAMPA WESTSHORE ASSOCIATES LIMITED PARTNERSHIP, a foreign limited partnership, Appellee.

Nos. 2D07-3217 to 2D07-3219.

District Court of Appeal of Florida, Second District.

April 18, 2008.

Rehearing Denied June 2, 2008.

Brian T. FitzGerald, Senior Assistant County Attorney, Tampa, for Appellant.

Robert E.V. Kelley, Jr., and Marie A. Borland of Hill, Ward & Henderson, P.A., Tampa, for Appellee.

CANADY, Judge.

In this case we consider the proper method for calculating the refund due for the overpayment of real estate…