Redford v. State, Department of Revenue

NESBITT, Judge.

These consolidated appeals by the Property Appraisal Adjustment Board (Board) and the Property Appraiser, defendants below, challenge a summary judgment in favor of the Department of Revenue (DOR). We affirm.

The Dade County Property Appraiser granted ad valorem tax exemption to certain leasehold- interests on real property located at the Miami International Airport. Thereafter, he submitted the tax roll to the DOR for review. § 193.114(5), Fla.Stat. (1977). Florida Administrative Code Rule 12D-8.20 specifically allows the DOR to review the tax roll to determine whether the…