McNeil Barcelona Associates, Ltd. v. Daniel

LEHAN, Judge.

An owner of an apartment complex appeals from a summary judgment in favor of the Hillsborough County Tax Appraiser *629finding that the property owner owed increased taxes based upon a corrected assessment. The correction was to remedy a mistake in the tax appraiser’s office which had involved the multiplication of the square footage of the apartment buildings by a certain factor. The factor which had been erroneously used was 4.5. That factor had been changed for the year in question to 6.0, which was the factor used for all other such property for that year. This was a ministerial…