Filing # 53299944 E-Filed 03/0612017 09:39:14 AM
IN THE CIRCUIT COURT OF THE FIFTH JUDICIAL CIRCUIT
IN AND FOR HERNANDO COUNTY, FLOzuDA
FLORIDA POWER DEYELOPMENT, LLC,
a Delaware limited liability company,
Plaintiff,
v.
CASE NO.
?ot4 (4) 144
JOHN C. EMERSON, CFA, as Hernando
County ProperlyAppraiser; LEON M.
BIEGALSKI, as Executive Director of the
Florida Department of Revenue; and
SALLY L. DANIEL, CFC, as Hernando
County Property Appraiser,
Defendants.
COMPI-AINT
Plaintiff, Florida Power Development, LLC, a Delaware limited liability company
("FPD"), sues Defendants, John C. Emerson, CFA, as Hernando County Property
Appraiser ("Appraiser"), Leon
M. Biegalski, as Executive Director of the
Florida
Department of Revenue ("DOR"), and Sally L. Daniel, CFC, as Hernando County Tax
Collector ("Collector") and alleges:
l.
This is an action by FPD contesting the zo16 assessed value of its tangible
personal property located in Hernando County, Florida and the taxes arising therefrom.
The subject property is a wood-fired biomass power plant and appurtenances which has
been converted from
a coal-fired power plant. Appraiser valued the facility
at
$r72,42t,632.oo.
z.
FPD contests the legaliry and validity of the zot6 assessed value under the
Constitution of the State of Florida and the laws of Florida'
3.
L94.L7r, and
4.
Venue and the jurisdiction of the Court is predicated upon Sections 26.012,
r94.r8r, Florida Statutes.
FPD is a Delaware limited liability company authorized to transact business
in the State of Florida.
5.
FPD is now, and was on January r,2or6,the owner of the tangible personal
property which is the subject of the tax bill attached hereto as Exhibit "A" and by reference
made a part hereof.
6.
At all times material, Appraiser was the Property Appraiser for Hernando
County, Florida and responsible for valuing/assessing FPD's tangible personal property
atjustvalue
T.
as
ofJanuary
1,
zot6.
DOR is joined as
a Defendant pursuant to Section tg+.r8t(S), Florida
Statutes.
8.
At all times relevant, Collector was the Tax Collector for Hernando County,
Florida and has the statutory
du$ to collect the taxes resulting from
the
assessment/valuation of FPD's tangible personal property. As a result, Collector is joined
as a
nominal party defendant for jurisdictional purposes pertaining to the refund sought
by FPD.
g.
This action was filed within the time prescribed by Section 194.17r, Florida
Statutes.
10.
The zo16 assessed value of FPD's tangible personal property established by
Appraiser exceeds just value, is unlawful and/or invalid for all or certain of the following
reasons:
A.
The assessed value is unjust, excessive, arbitrary, capricious, and in
violation of Article VII, Section 4, of the Constitution of the State of Florida;
B.
Appraiser failed to lawfully consider all of the eight factors set forth
in Section 193.011, Florida Statutes,
as
well as other applicable statutes and duly
adopted rules;
C.
Appraiser ignored
or failed to apply the definition of
tangible
personal property set forth in Section 192.oo1(11Xd), Florida Statutes;
D.
The value derived by Appraiser was not determined by an appraisal
methodology which complies with professionally accepted appraisal practices, the
criteria of Section 193.ou, Florida Statutes, as well as other applicable statutes and
duly adopted rules; and
E.
Appraiser has unlawfully, systematically, and intentionally
substituted his own substantive assessment policy
for the applicable Florida
Statutes, other applicable general laws of Florida, duly adopted rules, and Article
VII of the Constitution of the State of Florida in valuing FPD's tangible personal
property.
11.
As a result, the zo16 assessment greatly exceeds the just value of the subject
property and the resulting taxes substantially exceed the taxes which should have been
levied on the property.
12.
FPD has complied with all lawful conditions precedent to filing this action,
including the timely filing of a tangible personal property tax return(s) on the approved
form(s) and its good faith payment on March Z, 2or7 of taxes in the amount of
gz,3oo,ooo.oo for its tangible personal property, inclusive of the applicable discount.
The receipt for payment is attached hereto as Exhibit "B."
.WHEREFORE,
A.
FPD requests the entry of
a
judgment:
Decreeing that:
(i)
the subject propert-v was unlarvfully and/or inr.alidly assessed by
Appraiser for theyear aor6; and/or
(ii)
aside
as,
the,assesged value for the year'z016 and the resulting taxes be set
contrary to law or be set aside to the extent of such value as may be
determined based upon a lawful assessment or by the Court.
B.
C.
Establishing the lart{rrl zo16 assessed value.
Providingthat FPD is entitled to a refund of taxes paid to the extent that the
same exceeds.the sum that the Court finds lan{ul and that Col}ector be directed to refund
said surns to FPD.
D.
Granting FPD such other and further relief as the Court may deem proper,
including injunctive relief.
E.
DATED:
Alvarding FPD its costs incurred in this action to be paid b1.'Appraiser,
March
b*
,2rr17I.IARLLEE & BALD, P.A.
.IOHN P. HARLL
Florida Bar No.
BRIAN L.]'RIMYER
Florida Bar No. or8379z
zoz Oltl Main Street
Bradenton, FL 342o5
Telephone : g 4t I T 44-SSS7
Facsimile: 941/ 7 44-SS4Z
B J.YID harll eebald. ctr m
[email protected]
CLW{aharlleebald"cpm
Attorneys for Plaintiff
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