Provident Group-Continuum Properties, L.L.C. Ex Rel. University of Florida v. Crapo

Appellant, Provident Group-Continuum Properties, L.L.C., appeals an order dismissing its declaratory action against ap-pellees, Ed Crapo, Alachua County Property Appraiser, and Von Fraser, Alachua County Tax Collector, seeking to establish immunity from liability for ad valorem taxes assessed for 2010, 2011, 2012, 2013, and 2014, on a Gainesville property that appellant owns and operates as graduate student apartments for the University of Florida. We reverse and remand for further proceedings.

Appellees filed a motion to dismiss the complaint for lack of jurisdiction under section 194.171(2),…