Electronically Filed 11/22/2013 09:49:47 AM ET IN THE CIRCUIT COURT OF THE FIFTH JUDICIAL CIRCUIT IN AND FOR CITRUS COUNTY, FLORIDA DUKE ENERGY FLORIDA, INC., d/b/a DUKE ENERGY, a Florida corporation, CASE NO.: GENERAL CIVIL DIVISION Plaintiff, vs. GEOFFREY N.D. GREENE, as Property Appraiser of Citrus County, Florida; JANICE A. WARREN, as Tax Collector Of Citrus County, Florida; and MARSHALL C. STRANBURG, as Executive Director of the State of Florida Department of Revenue, Defendants. COMPLAINT Plaintiff, DUKE ENERGY FLORIDA, INC., a Florida corporation, doing business as DUKE ENERGY (hereinafter "Duke Energy Florida"), by and through undersigned counsel, sues GEOFFREY N.D. GREENE, as Property Appraiser of Citrus County, Florida (hereinafter the "Property Appraiser"), JANICE A. WARREN, as Tax Collector of Citrus County, Florida (hereinafter the "Tax Collector"), and MARSHALL C. STRANBURG, as Executive Director of the State of Florida Department of Revenue, and alleges: INTRODUCTION 1. This is an action brought by Duke Energy Florida pursuant to Section 194.171, Florida Statutes, contesting illegal ad valorem tax assessments made by the Property Appraiser for the tax year 2013, to enforce compliance with Florida law, including without limitation Sections 193.011 and 193.461, Florida Statutes, and for refund of ad valorem taxes paid under Page 1 of 8
protest to the Tax Collector in excess of amounts lawfully due. 2. At all times material hereto, Duke Energy Florida was the owner of certain real property located in Citrus County, Florida. 3. Section 193.461(3)(b), Florida Statutes, provides that lands that are used primarily for bona fide agricultural purposes shall be classified agricultural for ad valorem property tax purposes. 4. As of January 1, 2013, Duke Energy Florida owned land within Citrus County that was used primarily for bona fide agricultural purposes and that qualified for agricultural classification under Section 193.461. 5. The Property Appraiser assigned excessive taxable values to Duke Energy Florida's real property located in Citrus County as of January 1, 2013. 6. As a result, the Property Appraiser has made an illegal and excessive valuation of Duke Energy Florida's property. THE PARTIES 7. Duke Energy Florida is a Florida corporation authorized to transact business in the State of Florida, with its principal place of business in St. Petersburg, Florida. At all times material hereto, Duke Energy Florida has been engaged in the generation, transmission, and distribution of electricity to customers in 38 Florida counties, including Citrus County. Prior to a name change effective April 29, 2013, Duke Energy Florida was named Florida Power Corporation and did business as Progress Energy Florida, Inc. 8. The Property Appraiser is and has been the Property Appraiser of Citrus County, Florida, at all times material hereto, and is the official charged by law with rendering assessments of real and tangible personal property for ad valorem tax purposes in Citrus County. Page 2of8
The Property Appraiser is a named defendant pursuant to Sec6on 194. I 81 (2), Florida Statutes. 9. The Tax Collector is and has been the Tax Collector of Citrus County, Florida, at all times material hereto, and is the official charged by law with collecting ad valorem taxes levied on property assessed by the Property Appraiser. The Tax Collector is a named defendant pursuant to Section 194.181 (3), Florida Statutes. 10. Defendant Stranburg is the Executive Director of the State of Florida Department of Revenue and is the official charged by law with the overall supervision of the assessment and collection of ad valorem taxes throughout the State of Florida. JURISDICTION AND VENUE 11. On November 21, 2013, Duke Energy Florida paid to the Tax Collector $588,701.53, wruch is not less than the amount of taxes Duke Energy Florida admits in good faith to be owing. The tax receipts reflecting payment are attached hereto as Composite Exhibit A, as required by Section 194. 171 (3), Florida Statutes. 12. All conditions precedent to the filing of this action have been fulfilled or have occurred. 13. This Court has jurisdiction pursuant to Sections 194.171(1) and 26.012(2)(e), Florida Statutes, and Article V, Section 20(c)(3), of the Florida Constitution. Venue is proper in this Court pursuant to Section 194.1 71 (1) because the property at issue is located in Citrus County, Florida. GENERAL ALLEGATIONS 14. As of January 1, 2013, Duke Energy Florida was the owner of the following property located in Citrus County, Florida which the Property Appraiser has assessed as real Page 3of8
property and assigned the parcel identification numbers and taxable values indicated: PARCEL ID TAXABLE VALUE PER PROPERTY APPRAISER 16E17S03 l COOO 0010 $224,200.00 16E17S03 2AOOO 0211 $233,690.00 16El7S33 11000 $79,025,087.00 16E17S33 14000 $7,402, 730.00 16EI 7S34 11000* $5,302,878.00 16E 17S34 44400 $1,094,540.00 16El 7S35 11000* $1,393,068.00 16E l7s35 41000* $1,867,373.00 16E17S36 11000* $2,885,617.00 17El 7S29 23300 $510,340.00 17E l 7S29 33000 $1,330,401.00 17E17S3111000 $2,700,910.00 l 7El 7S3 I 41000* $955,569.00 17E 17S3 l 44000* $1,522,075.00 17El 7S32 11000 $992,480.00 l 7El 7S32 12300 $585,760.00 17El 7S32 14000 $5,488,400.00 17E17S32 21000 $1,217,820.00 17E17S32 24100 $127,670.00 17El7S33 11100 $1,370,560.00 17E17S33 4 1100 $697,930.00 17El 7S33 44100 $680,360.00 17El 7S33 50000 $2,105,400.00 17E1 7S34 11100 $370,740.00 17E l 7S34 11400 $279,120.00 17E17S34 14100 $1,925,870.00 17El 8S03 50000 $6,365,600.00 I 7El 8S04 54000 $176,770.00 17El8SIO 51000 $1,286,630.00 17El8S10 54100 $3 18,900.00 17El SS 11 50000 $274,510.00 17El8S13 50000 $353,590.00 l 7El 8S 15 43330 $583,200.00 17El 8S24 24122 $396,160.00 17E1 8S240010 OOOCO 0280 $443,680.00 17E18S240010 OOOGO 0010 $155,840.00 17E18S34 23300 $5,321,210.00 17El9S22 33 111 $403,210.00 18E 17S02 14400 0260 $31,590.00 18El 7S02 14400 0270 $121,470.00 18E17S02 14400 0280 $292,130.00 Page 4 of8
18E17S02 14410 $1,085,120.00 l 8E l 7S02 14420 $378,740.00 18El 7S02 41110 $270,080.00 18El 7S02 50000 $4,437,830.00 18E18S 110020 00150 OOAO $59,980.00 18El8S29 33330 $35,750.00 18El8S30 JAOOO 0090 $214,795.00 18E1 8S30 20000 $2,059,200.00 18E18S30 21200 $361,335.00 18EI 8S32 20000 $1,578,810.00 l 8El 9S05 10000 $1,815,330.00 18E 198050020 1090 $526,340.00 18E19S06 11000 $232,040.00 18E l 9S 18 11200 $238,790.00 18El9S 18 2BOOO 0100 $170,820.00 18E 19S29 I 0000 $922,020.00 18El9S32 12120 $906,690.00 18E20S10 laolo OOBO $1,167,580.00 18E20S 15 33300 $1,263,990.00 18E20S21 43300 $91,840.00 18E20S22 33300 $1,267,120.00 18E20S27 33300 $1,262,850.00 18E20S34 33300 $1,268,890.00 19E17S240010 0220 $29,150.00 19El7S240010 0230 $55,650.00 19E l 7S240010 0250 $182,400.00 19El 78240040 0950 $135,640.00 19El 7S3 I 41000 $894,480.00 19E17S31 41300 $190,500.00 19El7S31 41440 $601,940.00 19El 8S270020 0860 $755, 730.00 19E19S020080 00140 0020 $22,120.00 19E19S12 33000 $7' 705,930.00 20E20S2 l l 0000 $104,710.00 15. With respect to the parcels listed above bearing an asterisk next to the identification number, the Property Appraiser determined that portions of such parcels qualified for agricultural classification pursuant to Section 193.461, Florida Statutes, and granted agricultural classification to such parcels. 16. True and correct copies of the 2013 Notices of Proposed Property Taxes and Page 5of8
Proposed or Adopted Non-Ad Valorem Assessments issued by the Property Appraiser to Duke Energy Florida for the parcels listed above are attached hereto as Composite Exhibit B. 17. True and con-ect copies of the 2013 tax bills issued by the Tax Collector to Duke Energy Florida for the parcels listed above are attached hereto as Composite Exhibit C. SUBSTANTIVE ALLEGATIONS 18. The Prope11y Appraiser determined values for Duke Energy Florida's assessable property substantially in excess of its lawful taxable value. For property classified as agricultural, his valuations exceed the agricultural use value of such property. For the remaining parcels his assessments exceed just value. His assessments are therefore illegal and void. 19. Article VII, Section 4, of the Florida Constitution and Sections 192.042 and 193.461, Florida Statutes, generally require that property be assigned its just valuation as of January I of each year for ad valorem tax purposes, except that agricultural property must be assessed based solely upon its agricultural use. 20. Rule l 2D-l.002(2), Florida Administrative Code, defines "just value" and '1ust valuation" as the price at which a property, if offered for sale in the open market, with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent, under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other. 21. Section 193.011, Florida Statutes, establishes eight factors that every property appraiser must consider in deriving the just value of property. With respect to Duke Energy Florida' s property identified above that is subject to assessment at its just value, the Property Appraiser refused and failed to comply with Section 193.011 and with the j ust valuation standard Page 6of8
in deriving his 2013 assessments, resulting in grossly excessive valuations. 22. Section 193.461 (6), Florida Statutes, similarly establishes factors that every property appraiser must consider in assessing property classified as agricultural. With respect to Duke Energy Florida's property identified above that is classified as agricultural, the Property Appraiser refused and failed to comply with Section 193.461(6) in deriving bis 2013 assessments, resulting in grossly excessive valuations. 23. The Property Appraiser's 2013 assessments are not entitled to any presumption of correctness because he failed to properly consider the factors for deriving just value set forth in Section 193.011 and failed to properly consider the factors for deriving agricultural use value set forth in Section 193.461. PRAYER FOR RELIEF WHEREFORE, Duke Energy Florida requests that this Court grant the following relief: A. Take jurisdiction of this matter pursuant to Section 194.171 (I); B. Set aside the 2013 assessments of Duke Energy Florida's property as being illegal and void; C. Establish the correct taxable value of Duke Energy Florida's property for 2013 ad valorem tax purposes; D. Order the Tax Collector to refund to Duke Energy Florida the difference between the taxes paid and the amount due based on the correct taxable value as established by this Court; E. Order the Property Appraiser to modify the records of the county to reflect the proper taxable values as determined by this Court; F. Award Duke Energy Florida its costs and disbursements; and G. Grant any such further relief as this Court deems appropriate. Page 7of8
Respectfully submitted, OLDMAN & HOLCOMB, LLP DATED: November.1.L, 2013 Ro it S. Goldman la. Bar No. 229407 Primary: rgoldman@mgh-law.com Secondary: emotter@mgh-law.com 1705 Metropolitan Blvd., Suite 101 Tallahassee, Florida 32308-3796 Tel. No. (850) 523-0400 Fax No. (850) 523-0401 Attorneys for Plaintiff Duke Energy Florida, Inc. Page 8of8