l. In this action, the Property Appraiser seeks to reverse a decision of the Miami-

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1 Filing # E-Filed :21:30 PM IN THE CIRCUIT COURT OF THE I lth JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA GENERAL JURISDICTION DIVISION CASENO. 20r CA-01 PEDRO J. GARCIA, as Property Appraiser of Miami-Dade County, Florida, Plaintiff, VS NEWPORT MIAMI BEACH CONDOMINIUM ASSOCIATION, INC., A Florida not for profit corporation; FIVE SEAS INVESTORS, INC., a Florida profit corporation; NEWPORT OPERATING CORPORATION, a Florida profit corporation; WESTGATE MIAMI BEACH, LTD., a Florida limited partnership; and LEON M. BIEGALSKI, as Executive Director of the State of Florida Department ofrevenue, COMPLAINT Defendants Plaintiff, PEDRO J. GARCIA, as Property Appraiser of Miami-Dade County, Florida, (the "Property Appraiser") sues the above-captioned Defendants (the Taxpayers"), and LEON M. BIEGALSKI, as Executive Director of the State of Florida Department of Revenue (the "Department"), and alleges: l. In this action, the Property Appraiser seeks to reverse a decision of the Miami- Dade County Value Adjustment Board ("VAB") that reduced the Property Appraiser's assessments of market values for 2017 ad valorem taxation purposes of those certain condominium units owned, operated, or managed by the Taxpayers, which are more fully described inthe Schedule of Subject Units attached hereto as "Exhibit,A.."

2 JURISDICTION. VENUE. PARTIES 2. This Court has exclusive jurisdiction of this equitable action pursuant to sections (lXa) and (b), and of the Florida Statutes (2016). 3. The real property at issue is a hotel-condominium building located at Collins Avenue, Sunny Isles Beach, Florida (the "subject Property"). Each individual unit within the Subject Property (each a "subject Unit") is subject to the challenged ad valorem tax assessments. Each Subject Unit is identified by unit number and corresponding tax folio number inthe Schedule of Subject Units attached hereto as Exhibit "A." 4. Venue is proper because the Subject Property is located in Miami-Dade County. 5. The Property Appraiser is the duly-elected appraiser for Miami-Dade County, Florida and is a proper plaintiff in this action under section (1Xb), Florida Statutes. 6. As of January l,2ol7,the Taxpayers were the legal titleholders of record of the Subject Units assessed under the tax folios listed in in the attached Schedule of Subject Units. Thus, the Taxpayers are the proper defendants herein under section (2), Florida Statutes. 7. The Department is responsible for overall supervision of the assessments and collection of ad valorem taxes and is named as a defendant in accordance with section (5), Florida Statutes, because the tax assessments are contested on the grounds that they are contrary to the laws and Constitution of the State of Florida. 8. This action is timely filed and all conditions precedent have been met. FACTUAL ALLEGATIONS 9. The Subject Property is a hotel-condominium located on Collins Avenue in Sunny Isles Beach and is known as the Newport Beachside Hotel & Resort. 10. The Property Appraiser assessed each Subject Unit and the aggregate assessment for the market value for tax year 2077 was $68,63 1, The Property Appraiser's assessment of market value for each Subject Unit is set forth in the attached Schedule of Subiect Units.., -L' c

3 12. To arrive at the Subject Property's assessments for 2017, the Property Appraiser applied professionally accepted appraisal practices, including the sales comparison, cost, and income approaches to real property valuation, while simultaneously considering the criteria set forth in sections , , and , Florida Statutes. 13. Applying this methodology, the Property Appraiser examined recent sales of comparable properties, construction costs, and the Subject Property's location and condition, among other factors. 14. The Taxpayers filed a petition with the VAB seeking to reduce the Property Appraiser's assessment of each Subject Unit's market value for tax year After a hearing on the VAB petitions held on February 27,2018, Special Magistrate Pedro M. Alvarez recommended that the Subject Units' aggregate market value be reduced substantially. 16. The VAB adopted the Special Magistrate's recommendations. Consequently, the Property Appraiser's aggregate assessment of the Subject Units for tax year 2017 was reduced to s26,660, The VAB's reduced assessment of market value for each individual Subject Unit is set forth in the attached Schedule of Subject Units. 18. The VAB's reductions represent an average decrease of sixty one percent (61%) frorn the Property Appraiser's assessments. Each reduction exceeds the variance thresholds set forth in section (1Xb). 19. The market values adopted by the VAB were unlawful given that they are below each Subject Unit's true 'Just value." 20. The VAB's unlawful reductions will negatively impact the Subject Units' assessed values not only in tax year 2017, but also in subsequent years as a result of the assessment cap contained in Article VII, Section 4 of the Florida Constitution of 1968, and its implementing statutes, including , , and of the Florida Statutes. -3-

4 21. Therefore, the VAB's adjusted assessments of the Subject Units for taxyeat 2017 violate Florida statutory and constitutional law, including without limitation, sections , , and of the Florida Statutes, and Article VII, Section 4 of the Florida Constitution. WHEREFORE, the Property Appraiser respectfully requests that this Court enter an order: a, b c. d. e f. finding that the Property Appraiser's market value assessments for the contested tax year were determined by an appraisal methodology that complies with the criteria ofsection I and professionally accepted appraisal practices; finding that the VAB's adjusted assessments do not represent the just values of the Subject Units; and are arbitrarily based on appraisal practices that are different from the appraisal practices generally applied by the Property Appraiser to comparable property within Miami-Dade County; reinstating and certifying the Property Appraiser's assessments for tax year 2017; directing the Department to approve the Property Appraiser's assessments for tax year 2017; directing the Tax Collector to issue revised tax bills for the deficiency, if any, in outstanding taxes and interest for tax year 2017 in accordance with S , Florida Statutes; awarding all of the Property Appraiser's costs pursuant to $ , Fla. Stat.; and g. granting such other and further relief as this Court deems just and proper. DESIGNATION OF ADDRESSES Pursuant to Florida Rule of Judicial Administration 2.516, undersigned counsel hereby designates his/her prirnary and secondary addresses for purposes of service as follows: Primary address: Mastrucc@miamidade.gov Secondary address: Wilma.Morillo@miamidade.gov -4-

5 Respectfully submitted, ABIGAIL PRICE.WILLIAMS Miami-Dade County AttorneY Stephen P. Clark Center, Suite 2810 l l l Northwest First Street Miami, Florida By: -I Mo..strucci Michael J. Mastrucci Assistant County AttorneY Florida Bar No Mastrucc@miarnidade. gov Telephone: (305) Facsimile: (305)