1". This is an actibn to contest an ad valorem tax assessments for the tax year. limited liability company and SOUTHEASTERN.

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1 Filing # E-Filed A :01 PM IN THE CIRCUIT COURT OF THE ELEVENTH JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA CIVIL DIVISION WINN DIXIE STORES, INC., A Florida corporation, WINN DIXIE LOGISTICS, LLC, a $lorida limited liability company, and SOUTHEASTERN GROCERS, LLC, A foreign limited liability company, Plaintiffs, Case No: CA-01 v. Division: ob PEDRO I. GARCIA, as Pro MARCUS SAIZ de la MOR and LEON M. BIEGALSKI Director of the Florida ty Appraiser; as Tax Collector the Executive of Revenue; Defendants. COMPLAINT Plaintiffs, WINN DI TE STORES, INC., a Florida corporation and WINN DIXIE LOGISTICS, LLC, A limited liability company and SOUTHEASTERN GROCERS, LLC, A limited liability company, sue Defendants, PEDRO J. GARCIA as Property eppjraiser ("Appraiser"), MARCUS SAIZ de la MORA as Tax Collector ("Collecto r"), anrd LEON M. BIEGALSKI ("Biegalski") as the Executive Director of the Florida Department of Revenue, and allege: 1". This is an actibn to contest an ad valorem tax assessments for the tax year 201,6 and this Court has jurisdiction pursuant to Chapter 194, Florida Statutes, and article V, section 5 and 20 of the Florida Constitution.

2 Plaintiffs are related business entities with cofiunon elements of ownership and business interests. 3. Appraiser is sued herein in his official capacity and is a necessary party to the action pursuant to sectiorr L(2), Florida Statutes. 4. Collector is supd 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. Plaintiffs own certain tangible personal property located in Miami Dade County, Florida, hereinafter referred to as the "Subject Property." 7. Plaintiff WINN DIXIE STORES, INC. is the owner of the tangible personal property identified as rty Control Nos , , 24'387000, 24' , ,, , , , , , , 24,50088L, , , 24-5m815, , , , A, , , , , , , , , {, , , , , , 40- a57 407, , 40-1, and Plaintiff WI DIXIE LOGISTICS, LLC owns the tangible personal property identified as Control Nos Appraiser assessed the property to Win Dixie Logistics, Inc., but that entity converted itself to a lirnited liability company on January 2'1.,20'16.

3 9. Plaintiff SOUTHEASTERN GROCERS, LLC owns the tangible personal property identified as Property Control Nos 't, and 40-0\2669. Appraiser erroneously assessed this property to "Fresco Y Mas", which is a fictitious name owned by Winn DiXre Stores, Inc. Southeastern Grocers, LLC changed its name from Bi-Lo Holdings, LLC April Appraiser mated the Subject Property's just and assessed value for ad valorem purposes as f Folio No AA A t \ Assessed Value $253,237 $ 520,400 $ 628,747 fi557,5t7 $597,534 $743,726 $ 344,409 $ 883,188 $764,816 $ 468,864 $ 432,668 $ 511,366 $ s12816 $ 591,876 $s32a28 $ 537,755 $ 340,609 $527,226 $ 630,853 $ 664,930 $ 540,388 $582,729 $ 674,04'1. $ 443,1.61

4 Folio No \ a A TOTAL (hereinafter, the "assessmet,r"). Assessed Value $ 422,267 g 475,297 $ 640,699 $ 644,03'1, $792,626 $ 666,853 $ 651.,773 $7,7,69,345 $7,053,921 $735,762 $5s7127 fi 607,824 $710,817 fi636,254 $726,422 $ 906,945 $571.,423 $723,758 $28,272 $ $ 26,068, Plaintiffs hav$ paid the taxes which have been assessed in full, pursuant to section ,(3)(4), Florifla Statutes. Copies o{ the receipts are attached hereto as Plaintiffs' Composite Exhibit "A." 12. Plaintiffs havf performed all conditions precedent which are required to be performed by Plaintiffs in establishing their rights to bring this action. Specifically, this action has been filed within the time period prescribed by section (2), Florida Statutes. 4

5 13. Appraiser failed to comply with section , Florida Statutes, and professionally accepted appraisal practices in assessing the Subject Property The assessments do not represent the just value of the Subject Property as of the lien date because thelv exceed the market value and therefore violate article VII, section 4 of the Florida titution. WHEREFORE, Plainfiffs demand that this Court take jurisdiction over this cause and the parties hereto; Property as excessive; an order setting aside the assessments on the Subject ish the proper assessments of the Subject Property in accordance with the Constitlution of the State of Florida and section L93.011, Florida Statutes; direct the to cancel the original bills and issue new tax bills in said reassessed amounts; and fidally, to award Plaintiffs their costs incurred in bringing this action pursuant to section \P4.192, Florida Statutes, and award such other general relief as may be just and equita E. V. Kelley', Jf. HILL, WARD & HENDERSON, P.A. 101 E. Kennedy Boulevard, Suite 3700 Tampa, FL (813)221,-3900 (813\ FAX rob.kelley@hwhlaw.com relitrevk@hwhlaw.com Attorney for Plaintif{s I I