1. This is an action to contest an ad valorem tax assessment for the tax year

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1 Filing' # E-Filed LZllSlZOl7 04:14:tZPM IN THE CIRCUIT COURT OF THE NINTH JUDICIAL CIRCUIT IN AND FOR ORANGE COUNTY, FLORIDA CIVIL DIVISION RARE HOSPITALITY MANAGEMENT, LLC, a foreign limited liability company/ Plaintiff, Case No: 20L7- CA-0r V. Division: 3z RICK SINGH, as Property Appraiser; SCOTT RANDOLPH as Tax Collector and LEON M. BIEGALSKI as the Executive Director of the Florida Department of Revenue; Defendants. COMPLAINT Plaintiff, RARE HOSPITALITY MANAGEMENT, LLC, a foreign limited liability company, sues Defendants, RICK SINGH as Property Appraiser ("Appraiscr"), SCOTT RANDOLPH as Tax Collector ("Collector"), and LEON M. BIEGALSKI ("Biegalski") as the Executive Director of the Florida Department of Rer.enue, and alleges: Allegations Common to All Counts 1. This is an action to contest an ad valorem tax assessment for the tax year 2017 and this Court has jurisdiction pursuant to Chapter 194, Florida Statutes, and article V section 5 and 20 of the Florida Constitution. 2. Plaintiff is a Delaware limited liability company. 3. Appraiser is sued herein in his official capacity and is a necessary party to the action pursuant to section (2), Florida Statutes.

2 4. Collector is sued herein in his official capacity and is a necessary party to the action pursuant to section ,(3), Florida Statutes. 5. Defendant Biegalski is sued in his official capacity as Executive Director of the Florida Department of Revenue and is a necessary party to this action pursuant to section (5), Florida Statutes. 6. Plaintiff has performed all conditions precedent which are required to be performed by Plaintiff in establishing their rights to bring this action. Specifically, this action has been filed within the time period prescribed by section ,(2), Florida Statutes, COUNT I Plaintiff re-alleges and incorporates the allegations contained in Paragraphs L - 6 as if specifically set forth in full and re-alleged herein. 7. Plaintiff is the owner of certain tangible personal property used in connection with its Longhorn Steakhouse restaurants located in Orange County, Florida, hereinafter referred to as the "Subject Property." 8. Appraiser identified and estimated the Subject Properfy's just and assessed value for ad valorem purposes as follows: hereafter (the "assessments"). Iust/Assessed Value REG $190,6M REG-1968L6 $408,316 2

3 9. Plaintiff has paid the taxes which have been assessed in full, pursuant to section ,(3\(4), Florida Statutes. Copies of the receipts are attached hereto as Plaintiff's Composite Exhibit "A." 10. Appraiser failed to comply with section , Florida Statutes, and professionally acccptcd appraisal practices in assessing the Subject Property. 11. The assessments do not represent just value and therefore violate article VI[, section 4 of the Florida Constitution because they exceed the market value of the Subject Property as of the lien date. WHEREFORE, Plaintiff demands that this Court take jurisdiction over this cause and the parties hereto; enter an order setting aside the assessments on the Subject Property as excessive; establish the proper assessments of the Subject Property in accordance with the Constitution of the State of Florida and section , Florida Statutes; direct the Collector to cancel the original bill and issue new tax bills in said reasscssed amount; and finall/, to award Plaintiff its costs incurred in bringing this action pursuant to section , Florida Statutes, and award such other general relief as may be just and equitable. COUNT II 12. Plaintiff re-alleges and incorporates the allegations contained in Paragraphs'1-, - 6 as if specifically set forth in full and re-alleged herein. 13. Appraiser notified Plaintiff's agent that he intended to back assess Plaintiff pursuant to section , Florida Statutes, contending that Plaintiff failed to

4 render certain real estate fixtures for taxation as tangible Personal property (the "disputed items"). 14. The disputed items consist of a range hood/ duct /fan as well as a walk in freezer.these items are annexed to the restaurant building, are applopriate for the use of the premises as a restaurant and Plaintiff intended for them to remain a permanent part of the real estate when initialiy installed' 15. section 1g2.oo1,(12), Florida statutes, defines "real propetty" as including "fixtures". Real property is assesscd separately from tangible personal property' 76. From the time the restaurant buildings was completed' Appraiser had assessed and classified the disputed items as real property' lt. The back assessments are unlawful because the disputed items are not tangible personal property as defined in section "tg2.au'$1)(d), Florida statutes - they are fixtures to real estate- 1g. The disputed items have alrearly been assessed for the tax year(s) in question through the assessment of the real estate to which they have been affixed' Consequently, the back assessments constitute a second assessment of property' contrary to law. 19. Appraiser has back assessed the disputed items for tax year 2014 as follows: REG REG-I"76784 REG REG REG-L091"29 Back Assessment 940,221 $43,897 $25,925 fi12,630 fi12,744 4

5 20. Plaintiff has paid the taxes on the back assessments in fuil as permitted by section ,(3) and (4), Florida Statutes. Copies of the receipts are attached hereto as Plaintiff's Composite Exhibit "B". 2L. Appraiser has back assessed the disputed items for tax year 201[5 as follows: REG REG REG REG REG REG Back Assessment $3Ooe5 $8e/20 $38,444 $21,353 $10,322 $13, Plaintiff has paid the taxes on the back assessments in full as permitted by section (3) and (4), Florida Statutes. Copies of the receipts are attached hereto as Plaintiff's Composite Exhibit "C". WHEREFORE, Plaintiff demands that this Court take jurisdiction over this cause and the parties hereto; set aside the proposed back assessments on the Subject Property; direct the Collector to cancel the original bills and refund the taxes paid to Plaintiff; and finally, to award Plaintiff its costs incurred in bringing this action pursuant to section , Florida Statutes, and award such other general relief as may be just and equitable. Robert E. V. Kelley, Jr. Florida Bar No HILL, WARD & HENDERSON, P.A. 101 E. Kennedy Boulevard, Suite 3700 Tampa, FL (813) 221-3e00 (813) 22'^ FAX corn Attorney for Plaintiff