Continental Developers & Conversions, Inc. v. Department of Revenue

OPINION OF THE COURT

HUGH D. HAYES, Circuit Judge.

THIS CAUSE came on for the Court’s review based upon a Motion for Summary Judgment having been filed by both the Plaintiff and the Defendant pursuant to Rule 1.510, Florida Rules of Civil Procedure. Based upon argument of counsel for each party, as well as a review of the memos of law filed by respective counsel, the Court finds that the *9Plaintiffs Motion for Summary Judgment should be granted and concomitantly, the Defendant’s Motion for Summary Judgment must be denied. The basis of the Court’s opinion follows:

I. JOINT STIPULATION OF FACTS

Initi…