Sowell v. Panama Commons L.P.

The First District held that Panama Commons’ right to due process was violated by applying the 2013 repeal of the ad valorem tax exemption under section 196.1978, Florida Statutes (2012), to the 2013 tax year. The court reversed and remanded, holding that applying the repeal to Panama Commons for the 2013 tax year does not violate due process. In this case, Panama Commons’ right to the tax exemption under section 196.1978 had not vested before the Legislature repealed the exemption for limited partnerships in 2013. View "Sowell v. Panama Commons L.P." on Justia Law