Wal-Mart Stores, Inc. v. Mazourek

ON MOTION FOR CLARIFICATION

This cause came before this court on Wal-Mart Stores, Inc.’s (“Wal-Mart”) motion for clarification of our order dated December 20, 2002. Mazourek, the property appraiser, previously appealed a portion of this court’s prior decision1 to the Florida.Supreme Court. Specifically, the review by the supreme court was limited to only two of the three issues on appeal. The first issue concerned the property appraiser’s inclusion of sales taxes in an appraisal conducted pursuant to the cost approach. Our holding was that sales taxes paid are external costs and add nothing to…