Sowell v. State Department of Revenue

Appellant, Dan Sowell, the Bay County Property Appraiser, appeals the “Probable Cause Review by the Department of Revenue” and argues that Appellee, the Department of Revenue (“Department”), erroneously concluded that Appellant’s “Assertion” filed pursuant to section 194.036(l)(c), Florida Statutes (2012), did not establish probable cause that the Bay County Value Adjustment Board (“Board”) committed a consistent and continuous violation of the intent of the law or administrative rules in adopting as final decisions the recommendations of the special magistrates in nineteen cases where…