Gulf Atlantic Office Properties, Inc. v. Department of Revenue

CRENSHAW, Judge.

At issue in this appeal is the circuit court’s determination of Gulf Atlantic Office Properties, Inc.’s (Gulf Atlantic) entitlement to a tax refund. Because the trial court did not err in granting summary judgment on the issue of Gulf Atlantic’s lack of entitlement to the refund, we affirm.

Background

Gulf Atlantic worked on a redevelopment project in the City of St. Petersburg to construct a condominium building. The project was in an area that had, until 2005, been in an “enterprise zone” (EZ). See § 290.0055, Fla. Stat. (1999), repealed by Ch. 94-136, § 37, at 817, Laws of…