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Mr. James G. Yaeger Lee County Attorney Post Office Box 398 Fort Myers, Florida 33902-0398

Dear Mr. Yaeger:

You have asked the following questions:

1. Where conveyances are made in lieu of, or under threat of, a valid and proper condemnation, must an actual "condemnation proceeding" be filed in circuit court in order to establish that a real property transfer was a conveyance not subject to tax because of its "transactional immunity" as that phrase is used in Florida Department of Revenue v. Orange County?1

2. What documentary or record evidence would be sufficient to establish an immune real…