3. Appraiser is sued herein in his oflcial oapacity and is a necessary party to thc

Transcription

1 Filing # E-Filed 12106/ :39:57 I,M CHRISTOPHER SWEENEY, an individual, Plainiff, IN THE CIRCUIT COURT OFTHE TWENTIETH JLTDICIAL CIRCUIT IN AND FOR COLLIER COUNTY, FLORIDA CIVI DIVISION v. AIIE SKINNRR, as Colier Couny propery Appraiser; LARRY II. RAY, as Co[ier Couny I'ax Collecor and,rlon M. IIIEGALSKI, as Execuive Dirccor of hc F'lorida Deparmen of Revenue, CASTI NO.: Defendans. COMPLAIN'I' Plainifi; CHIUSTOPIIER SV/EENEY, an individual, sues Defbndans, ARFI SKINNrR, as Collier Couny Propery Appraiser ("Appraiscr"), LARRY H. RAY, as Coliier Counly Tax Collecor ("Collecor") and Lr'lON M. IIIEGALSKI, as Execuive f)irecor of'hc l;lorida f)cparmen of Revenue, and alleges: 1. This is an acion o cones an ad valorem ax asscssmen on rcal properly for hc ax year 2A76, and his Cour has jurisdicion pursuan o Clhaper 194, rlorida Saues, and Aricle V, Secions 5 and 20 of he Consiuion of lre Sae olflorida. 2. Plaini{f is he owner of cerain real propery locaed in Collier Couny, F'lorida idenified as follows: Parcel ID No. Address A9 Bay Colony Drive, Naples F'L. 3. Appraiser is sued herein in his oflcial oapaciy and is a necessary pary o hc acion pursuan o Sccion 194.I 81 (2), Florida Saues. { :l )

2 4. Collecor is sued herein in his official oapaciy ancl is a nccessary pary o he acion pursuan o Secion I 94.1 B l (3), Florida Saues. 5. Defbndan Leon M. Biegalski is sued in his oflicial capaoiy as Execuive l)irecor of he Florida Deparmen of Revenue and is a neccssary pary o his asion pursuan o Secion (5), Florida Saues. 6- Appraiser assessed he Subiec l'ropcries for acl valorem purposes in he fbllowing amouns: Parccl Jus Marke[) Value l0 pereen Cap Assessl:rl (Taxahle) Value $12,099,537 55,499,712 $6,599,825 (Non_School) A4 $12,099,537 $5,499,112 $i 12,a99,537 (school) 7. Venue for his acion lies in Collicr Courly, Irlorida pursuan o Se<;ion 1e4.17 r (r ). l. Plainiff, pursuan o Secion lg4.l1l (3) and (4), Florida Saues, has paid 75% of he axes plus non-ad valorem axes lbr 2016 for he Subjec Propery, less he 3olo discoun for early paymen in December. Howevcr, paymen of hese axes is no zur admission ha he axes were duc and does no prejudice Plainiffs righ o bring his acion. A copy of hc paid ax receip for he Subjec Propery is aached hereo as 'rexhibi A". 9. Plainiff has pcrformed all condiions prcceden which arc required o be performed by Plainiff in esablishing is righ o bring his acion. Speoifically, his acion has been filed wihin he ime period prescribed by Secion l94.l7l (2), F'lorida Saucs. COUNT I ACTION TO CONTEST TAX ASSESSMI]NT 10. Plainiff incorporacs he allegaions of paragraphs I hrough 9 as if fully se forh herein. {40l48s2sll }

3 1 1' Appraiser cerified he values, reducions and exempions ol lre Subjec Properies for ax year 2016 as follows: Parcel Jus (Marke) Value l0 Pcrcen Carr Assessed (Taxable) Value $12.099,537 $5,499,712 $6,599,825 (Non-School) A3104 $ 2.099,537 $5,499,712 $ I 2,099,537 (School) 12. Pursuan o Secion , Florida Saucs, Plainiff is eniled o a deerminaion by he Cour of hc appropriaeness of he appraisal mehodology usecl. 13. The value of he Subjcc Propcry mus be deernined by an appraisal mehodology ha complics wih he crieria oi'secion and professionally acccpable appraisal pracices. 14. This assessmen is in excess of he jus value, in violaion of Florida Saues, including Secion I and Aricle VIl, Secion 4 of hc lrlorida Consiuion. 15. Propery Appraiscr's assessmcn of he Subjec Propery was based arbirarily on appraisal praciccs which aro dil'lercn Iiom he appraisal praciccs gcnerally applied by he Propery Appraiser o compuable propery wihin Collier Couny, I,'lorida. 16. 'fhe assessmen of he Subjec Propcrly is unlawful and invalid becausc he crieria in Secion l, Florida Saucs were no propcrly oonsidcrecl. 17. lhc asscssmen ol he Subjec Propery is inaccurae and illegal and violaes csablished requiremens of law in deennining jus valuaion of rcal propery frrr ad valorcm axaion pulposes. WIIEREFOI{H, Plainiffdemands ha his Cour ake.f urisdicion ovcr his cause and he paries hereo; ener an order seing asilc he assessmen of hc Subjcc Propery on hc basis ha such asscssmcn is excessivc; esablish he proper assessmen for he Subjec Propery in {40148s2s;l)

4 accordance wih he Consiuion of he Sae oi'florida and Secion Florida Saues; direc he Collecor o cancel he original ax bills {'or he Subjec Propery and o issue a new ax bill in said reassessed amoun; cner an order enjoining Collecor from rcaining he amoun of he 2016 axes paid for he Subjcc Propery in excess of he new ax bill and ordering Collecor o re{irnd o Plainiffsuch excess 2016 axes paid for hc Srrbjec Propery; and finally, o award Plainiffis coss incured in bringing his aoion pursuan o Secion , Florida Saues, and o award suoh oher gencral rcliel'as may be jrs and cquiablo. COUNT II DECLARATOITY JUDGMENT 18. Plainilf inc<lqroraes he allcgaions of paragraplrs I hrough 9 as if fully sc brh herein. i9. Plainiff requess he (lour eiher: (l) cleermine hc jus valuc of' hc Subjec Propcry and eiher direc such adjusmcn beween he Plainiffand Defendans as may be jus md proper in cornecion hercwih; or 2) declare flra hc asscssmen of hc Subjcc Propery does no reflcc he jus value of he Subjec Propery and direc he Propery Appraiser o reassess hc Subjcc Propery for he 2016 ax year in compliance wih frloricla larv and o refund he exsess porion of he axes ha were paicl by Plainiff, 20. 'lherc is a bona ide, acual, prescrl, pracical necd lbr hc dcolaraory rclicf. 21. I'hc dcclaraory relicf requcs dcals wih a prescn conroversy as o a concrce se of hcs. 22. Plainiffs righs are dependen npon he flqcs or he Iarv applicablc o he fecs. 23. Plainiff has an acual, presen, adverse and anagonisic ineres in he subjec maer, ciher in fac or law. { ;l )

5 24. Plainiffs anagonisic and adverse ineress are all bclore he Cour by proper process. 25. The relief sough is no merely he giving of legal aclvicc by he Cour or answer o quesions propounded by curiosiy. WHERF.FORFI, Plainiff demands judgmen agains he Dcfendans as I'ollows: 1. Deermining he jus and proper valucs of hc Subjec Prpery and direr:ing such adjusmens bewecn he paries as may bs neccssary in connecion herewih or direcing hc Propery Appraiser o rcasscss he Sulrjec Propery for he 2016 ax year in compliance wih Florida law; 2. Recalculaing he axes ha should have becn paid basccl on an assessmen cqual o he Subjec Propcry's respecive jus and proper valuc, irncl ordcring a rcfund o he plaini'i. oi he excess anroun paid; Awarding coss in favor of Plainif pursuan o Secion I94,L92, Fklrida Saues; and, 4. Graning such oher and llrher relie as his Couf deems jus and propcr. l)a'ed his 6l'clay <lf Decembcr,20l6 AKEITMAN, LLP 9128 Srada Place, Suic Naples, Florida 3410{l 'felcphone: :,..i.,:-- r:---l _...- I (ieorge W. Powcll, Jr., Lisq. Ilkrrida Rar No Primary george.powell(@akennan.oorn Secondary .i oanna. scincr@akerman.com \1 i { ;l }