vs. COMPLAINT GENERAL JURI SDICTION DTVISION Plaintiff,
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1 TN THE CIRCUIT COURT OF THE 1lth JUDICIAL CIRCUIT IN AND FOR MIAMI.DADE COI.INTY, FLORIDA GENERAL JURI SDICTION DTVISION CASE NO. PEDRO J. GARCI& as Properry Appraiser of Miami-Dade County, Florida, vs. Plaintiff, COMPLAINT SETAI RESORT ANd RESIDENCES CONDOMINIUM AS SOCIATION, INC; DOUGLAS CHARLES ROGERS & MELISSA RUTH ROGERS; TH ST MIAMI LLC; JOHN BARMAN; BENBO INTERNATIONAL LTD; SETAI T8O1 LLC; FRAN INVESTMENT LLC; LAS CATONAS CORP; JEFFREY T APTER; R BRUCE MCLEAN & RACHEL ADAMS; ELARA CONTINUM CORP; RICCARDO CAPUA & NATASHA VICTORIA ZAMBRANO GALARZA; JAY BLOOM & EILEEN BLOOM; FAREED ASADI; GARDENIA 1 SETAI INC; SETAI MIAMI2801 LLC; VADE RETRO INC; EVAN SACKS; GLENN R HEAD; SOUTH BCH SETAI 3301 LLC; STEVEN C SIMON; SETAI 360l LLC; 3601 SETAI LLC; STEPIIEN SOLOWAY; 3801 INVESTMENTS LLC; O.J.B. TRUST; ONE WAY PROPERTIES LLC; STAN 1r9AZLLC; TYNESIDE PROPERTIES LTD; DESING ITALINO LLC; RICHARD BENNETT &.ANDREW C FRAKE JTRS; SERGEY KALVARSKIY; GRAUS INTERNATIONAL CORP; JAY BLOOM & EILEEN BLOOM; FAREED ASADI; JYANINVEST USA INC;2802/2804 SETAI LLC; SYNDECO INVEST CORP; ALBERT N BRUNO & DENISE BRUNO; IGOR ANTONOV; GOLD FALCON LLC; MADISON K KARLOCK & KENDRA KARLOCK JTRS; OCEAN BOX INC;
2 ECEMIR INC; NYMT Z6O: SETAI MIAMI LLC; DOV GOLDSTEIN & SUSANNA GOLDSTEIN; BLOFELD LLC; NAKASH PROPERTIES LLC; SETAI 2503 LLC; CARL S ROSENDORF; GERSON GOMES; NAKASH FLORIDA PROPERTIES LLC; NISSAN BOURY; SRBEDHAR CHINTAMANENI; STEPHEN SOLOV/AY; SETAI3503 LLC;MHHH LLC; G2OO E,XC}IANGE LLC; DAVID B FRANK; Diane Chang and Pahick Wiesel, as co-trustees of the Chang Family 2012hreyocable Trust U/A dated l2l2l 12012; SETAI 2004 INC; MUKADDES YASEMIN E AKDEMIR; MM HOLDINGS 2204 INC; SETAI 2304 LLC; SETAI Investments LLC; KOHHANN YEE; HANS BRULAND &W JOSIE; Joseph Teseo and Philip Teseo, as Trustees of the Enea Fileno Teseo Irrevocable Trust dated 121 l8l20l2; SETAI LLC; SYNAMON REAL ESTATE LLC; ROD FELDMAN as Trustee of the Ocean Trust Dated April4, 2006; SETAI MIAMI 3304LLC;3404 SETAI LLC; UP ALL NIGHT SOUTH BEACH LLC; DARBLAY INVESTMENTS LIMITED; SETAI3804 OWNERS LLC' LOUIS LEVIN; JOLIA LLC; MARK MILITANA; SCOTT D DRAGOO & ROXANNE DRAGOO; NAKASH PROPERTIES LLC; NAKASH PROPERTIES LLC; JOHN ABBOTT; SETAI UNIT 2405 LLC; DAVID P MICHALSKI; 2705 SETAI INVE,ST LLC; JHC REAL ESTATE HOLDINGS I LLC; SOFTVISION SRL INC; PLEASANT PLACE SOUTH IV LLC; ALI K FARD; ARTI MEDIA HOLDINGS LLC; GRUPO JESSY FLORIDA INC; RAM K SHRIVASTAVA & SARASWATI P SHRTVASTAVA; SETAI INC; SETAI 2206 LLC; SETAI MIAMI BEACH 2206 LLC; HAPPY PLACE SOUTH BEACH LLC; PLEASANT PLACE SOUTH II LLC; MIAMIBOU LLC; SETAI 27O6LLC; STP SETAI LLC; PLEASANT PLACE SOUTH III LLC; RIFFEL FLORIDA PROPERTIES LLC; PRINCESS SERENITY LLC; GARY M SAFADY; MH HOLDINGS II LLC; MARK MILITANA; JOLIA LLC; DENNIS H LEEBOW; ERMINIA LLC; RHOMB2107 LLC; DAVID WNIEMIEC &WMELANIE M; ANDRE ALTHOLZ &NAOMI ALTHOLZ; ROBERT -2-
3 FETTY &W AMELIA TIERNEY; ALEXANDRE VON FURSTENBERG, as Trustee of the Alexandre Von Furstenberg Living Trust; VICIT TRADING CORP; CHRISTOPHER D PARE; SETAI 2907 LLC; CAMBRIA PROPERTIES LLC; MARGARITA RUDYAK, as Trustee of Land Trust of 3107 Setai Trust Dated June 21, 2006; RICHARD E GRIFFIN as Trustee of the RichArd E Griffin Revocable Trust dated April 8th, 1997; RONALD M GOLDSTEIN &V/ DEP; SETAI 1908 LLC; DAVID M & JERI L GOLDSTEN, ffi Trustees of the Goldstein Farnily Trust dated December 3,1997; BLUMARKUS CORP; BK FAMILY ASSOCIATES LLC; WEST BENIDORM LLC; DAVID W. DESMOND and Lisa A. Desrnond as Co-Trustees of the Maryanne Trump Barry 2000 GST Trust u/a/d October 6,2000; SETAI2408LLC; OCEAN FRONT LLC; SETAIZ7D9LLC; REDMARK US CORP; ROBERT ZANGRILLO; SETAI RESORT & RES CONDO ASSN INC; HOLLYBROOK INVEST INC; PLEASANT PLACE SOUTH LLC MATTHEW BAYER TRUST DATED AUGUST 5,2003; PRINCESS SERENITY LLC; UP ALL NIGHT SOUTH BEACH LLC; SETAI3509 LLC; MH HOLDINGS II LLC; SETAI 3709 LLC; ANDREW ROSEN; NIVA HOLDING LLC; FLPH LLC; MH HOLDINGS I LLC; LEON M. BIEGALSKI, as Executive Director of the State of Florida Department of Revenue, Defendants. Plaintiff, PEDRO J. CARCIA, as Property Appraiser of Miami-Dade County, Florida, files this Complaint against the above-named Defendants and alleges: l. This is an action equitable in nature brought by Plaintiff in his official capacity as Property Appraiser of Miami-Dade County, Florida, to contest a change which the Miami-Dade County Value Adjustment Board (V.A.B.) made in the assessment of certain real property for purposes of ad valorem taxation for the year
4 2. This Court has jurisdiction of this equitable action pursuant to Sections 194.Q36 and I, Florida Statutes. This action is timely filed and all conditions precedent to bringing this action have been met. 3. Defendant LEON M. BIEGALSKI, Executive Director of the State of Florida Department of Revenue ("BIEGALSKI"), is the official of the state government responsible for overall supervision of the assessment and collection of ad valorem taxes. BIEGALSKI is joined herein pursuant to Section (5), Florida Statutes, because the tax assessment, as reduced by the V.A.B., is being contested on the grounds that it is contrary to the laws and Constitution of the State of Florida. 4. As of January 7,2014, Defendants, along with their respective folios, as seen in Exhibit A, were the legal titleholders of record of the real property at issue, hereinafter collectively refemed to as the "Subject Property." 5. Defendants referenced in Paragraph 4 above were the taxpayers to whom the Subject Property was assessed for 2014 and were responsible for the payment of all ad valorem taxes levied thereon. 6, Plaintiff s 2014 assessment was arrived at by complying with Section 193,011 of the Florida Statutes, any other applicable statutory requirements relating to classified use values or assessment caps, and professionally accepted appraisal practices. Plaintiff legally arrived at his assessment, and his assessment represents just values for the Subject Property for , Defendant-To<payers filed a petition with the V.A.B. contesting Plaintiffs assessment. The petition was heard by a Special Magistrate, who recommended reductions to amounts less than Plaintiffs assessment. 8. Thirteen Defendants described in Exhibit A and Paragraphs 4-5, above, conveyed their units to the new owners in These subsequent owners who held an interest in the property in2014 are identified on Exhibit A and, while not the owners of record as of January l, -4-
5 2014, ue joined herein because said Defendants may be affected by the outcome of this litigation, reinstatement of the preliminary assessment and enforcement of the resulting lien. 9. The V.A.B. adopted the recommendation of the Special Magistrate. Consequently, Plaintiff s assessment for the Subject Property was reduced from a market value of $409,374,740 to a market value of $245,624,844 (see Exhibit B for each unit) a reduction in excess of the thresholds provided in Section (lxb). Each folio was reduced in excees of the thresholds provided in Section 194.A36 (1)O). 10. Additionally, pursuant to Section (1Xa) of the Florida Statutes, the Plaintiff has determined and afhrmatively asserts that the values approved by the V,A,B, are below just value, violate Florida Statutes, including Section 193,011, and violate Article VII, Section 4 of the Florida Constitution of Furthermore, the V.A.B. reductions will incorrectly impact subsequent years' determination of assessed values pursuant to the application of Article VII, Section 4 of the Florida Constitution of 1968, and the implementing statutes, including Sectiors , , and of the Florida Statutes. WIDREI'ORE, Plaintiff prays that this Court: 1. Inquire into and deteunine the illegality of the tax assessment as reduced by the V.A.B. 2. Order that Plaintiffs assessment upon the Subject Property be reinstated and certified to the Miami-Dade County Tax Collector for the issuance of a revised tax bill for the deficiency in taxes and interest, including all appropriate adjustments to subsequent years' market and/ot assessed value, ir accordance with Article VII, Section 4 of the Florida Constitution of Order BIEGALSKI to approve Plaintiffs assessment of the Subject Property as reinstated by the Court. 4, Grant Plaintiff his costs and such other relief as is just and proper. -5-
6 DESIGNATION O[' E.MAIL ADDRESSES Pursuant to Florida Rule of Judicial Administration2.516, undersigned counsel hereby designates his/her primary and secondary addresses for purposes of service as follows: Primary address: Secondary address: May 26h,201,6, Respectfu lly submitted, ABIGAIL PRICE.WILLIAMS Miami-Dade County Attomey Stephen P. Clark Center, Suite Northwest First Street Miami, Florida Assistant County Attorney Florida BarNo Abokor@miamidade. gov Telephone: (305) Facsimile: (305)
l. In this action, the Property Appraiser seeks to reverse a decision of the Miami-
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