Pier House Joint Venture v. Higgs

This is an appeal by the property owner Pier House Joint Venture from an adverse final judgment entered after a non-jury trial in an action instituted below challenging the Monroe County Property Appraiser Erwin Higgs’ assessment of the Pier House Inn and Beach Club in Key West, Florida. We reject the property owner’s points on appeal and affirm, thereby rendering moot the property assessor’s cross appeal.

First, we conclude that the property owner failed to establish below either (a) that the property appraiser’s assessment herein was not supported by a reasonable hypothesis, or (b) that the…