Legal Opinion
Dan Sowell, etc. v. Panama Commons L.P.
Supreme Court of Florida
Decided June 2, 2016No. SC15-7741PublishedCited by 3 opinions
1Opinion of the CourtPolston, J.
In Stranburg v. Panama Commons L.P., 160 So.3d 160 (Fla. 1st DCA 2015), the First District Court of Appeal held that Panama Commons’ right to due process was violated by applying the 2013 repeal of the ad valorem tax exemption under section 196.1978, Florida Statutes (2012), to the 2013 tax year. 1 However, because Panama Commons’ interest in the tax exemption under section 196.1978 had not vested, we reverse.
I. BACKGROUND
As the First District explained,
[Panama Commons] is a- nonprofit Florida limited partnership that constructed a ninety-two-unit affordable housing project in Panama City.…
2Cases cited16 opinions
- Landgraf v. USI Film ProductsSupreme Court of the United States · 1994
- United States v. CarltonSupreme Court of the United States · 1994
- Metro. Dade County v. Chase Fed. HousingSupreme Court of Florida · 1999
- Florida Hosp. Waterman, Inc. v. BusterSupreme Court of Florida · 2008
- Straughn v. CampSupreme Court of Florida · 1974
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3Cited by3 opinions
- The National Center for Construction Education etc. v. Ed Crapo, as Alachua County etc.District Court of Appeal of Florida · 2018
- BROWN & BROWN, INC. v. JAMES T. GELSOMINO and ACE AMERICAN INSURANCE COMPANYDistrict Court of Appeal of Florida · 2018
- Edward A. Crapo, in his capacity as Alachua County Property Appraiser v. Academy for Five Element Acupuncture, Inc., a Florida Non-Profit CorporationDistrict Court of Appeal of Florida · 2019