Mercado v. Florida Department of Revenue

FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D2024-0680 _____________________________ AMY MERCADO, Orange County Property Appraiser, Appellant, v. STATE OF FLORIDA, DEPARTMENT OF REVENUE, Appellee. _____________________________ An appeal from an order of the Department of Revenue. James Zingale, Executive Director. June 10, 2026 NEFF, J. In this appeal, the Orange County Property Appraiser (OCPA) seeks review of an action of the Department of Revenue (DOR). The action in question is a self-styled “Probable Cause Review” which was filed with the agency’s…