Garcia v. Dadeland Station Associates, Ltd.

Miami-Dade County, its Property Appraiser, and its Tax Collector (collectively, the “County”), appeal an adverse final summary judgment in favor of Dadeland Station Associates, Ltd. (“Dadeland Station”) regarding the County’s property tax assessment of the land (“Land”) leased by Dadeland Station from the County in 1994. We affirm the trial court’s determination that the County improperly assessed and collected property taxes from Dadeland Station on the Land based on the County’s flawed extrapolation from controlling precedent.

Dadeland Station constructed substantial buildings and other…