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IN THE CIRCUIT COURT OF THE
ELEVENTI{ JUDICIAL CIRCUIT IN
AND FOR MIAMI-DADE COLINTY,
FLORIDA
PEDRO J. GARCIA, as Property Appraiser
GENERAL JURISDICTION DTVISION
for Miami-Dade County, Florida,
CASE NO.
Plaintiff,
vs.
NOTICE OF LIS PENDENS
16 SE 2nd STREET, LLC, aDelaware limited
liability company, and LEON M.
BIEGALSKI, as Executive Director of the
State of Florida Department of Revenue,
TO THE DEFENDANTS AND ALL OTHERS WHOM IT MAY CONCERN:
YOU ARE HEREBY NOTIFIED of the institution of this action by Plaintiff, PEDRO
J.
GARCIA, as Property Appraiser for Mianri-Dade County, in the Circuit Court of the Eleventh
Judicial Circuit of Florida in and for Miami-Dade County, by filing a Complaint against:
D efendants/Taxpayers
16 SE 2nd
:
Address of property that is the
subject ofthis action:
STREET,LLC, a Delaware limited
liability company
16 S.E.2nd Streeq Miami, Florida
OFFICE OF COUNTY ATTORNEY, MIAMI.DADE COUNTY, FLORIDA
TELEPHONE 30s.375.5151
By this action, the Property Appraiser
assessment
seeks reinstaternent
of the 2014 preliminary
of that certain property situated in Miami-Dade County, Florida, identified by the
following legal descriptions and assessed under the corresponding tax folio numbers:
01-0100-000-0020
01-011$000-1040
MTAMINORTH PB B-41
BEG X OF E/L OF SO MIAMI AVE &
S/L SE 2 DT TH E35OFT SI49FT
w139.76Fr S55.32FT N 84 DEG
w126.02FTNWLY A/D 49.3sFT N 8l
DEG W13.92FTN 8 DEG E38.75FT
W6IFT N125.I2FT TO POB
LOT SrZE 60i98 SQ FT
FORT DALLAS PARK PB 4.85
LOTS 1 &8 &. E35FT OF LOT 9 LESS
RAPID TRANSIT R/W & BEG NW COR
OF E35FT OF LOT 9 THN17.5OFT
El08.69FT 517.sFT Wl08.69FT TO POB
LOT SIZE 9403 SQ FT
coc 25843-0025 2610't-3840 0707 6
coc
2s843-a025 26307-3840 0707 6
01-0100-000-0030
01-011s-000-1050
MIAMI NORTH PB B-41
BEG 12.2FT !V OF X OF S/L OF SE 2
ST & w/L OF SE I AVE TH 51I.85FT
SWLY AN 72.55FT S52.7IFT
wr08.69FT N10FT W4.6FT N123.52FT
FORT DALLAS PARK PB 4-85
W5FT OF LOT 9 & LOTS 10 & 1I
E137.4F-T TO POB
LOT SIZE 16384 SQ FT
LOT SIZE 6987 SQ FT
coc25843-002s 26307-3840 0707 6
coc
LESSBEGSWCORLOTlOE4OFT i
N45.79FTN 84 DEG WI16.I9F"I
S22.18FT E75FT S4OFT TO POB
25843-0025 26307-3840 0707 6
Dated: lld;ay25,2A16
ABIGAIL PRICE- WILLIAMS
Miami-Dade County Attorney
Stephen P. Clark Center, Suite 2810
111 Northwest First Street
Miami, Florida 33 128-199
Ileana Cruz
Assistant County Attorney
Florida Bar No. 4l9l40
E-mail : ileanac@mj amidade. gov
iudi2@miamidadegov
Telephone: (305) 37 5-5296
Facsimile: (305) 375-561 1
Counsel for Plaintiff Property Appr aiser
Page 2
OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDA
TETEPHONE 305.375.s151
tN THE CIRCUIT COURT OF TI{E
ELEVENTH JUDICIAL CIRCUIT IN
AND FOR MIAMI-DADE COUNTY,
FLOzuDA
PEDRO J. GARCIA, as Property Appraiser
GENERAL JURI SDICTION DIVIS ION
for Miami-Dade County, Florida,
CASE NO.
Plaintiff,
YS.
COMPLAINT
LLC, a Delaware limited
liability company, and LEON M.
BIEGALSKI, as Executive Director of the
State of Florida Department of Revenue,
16 SE 2nd STREET,
Defendants.
Plaintiff, PEDRO J- GARCIA, as Property Appraiser for Miami-Dade Counly, Flqrida,
(the "Property Appraiser') sues defendants, 16 SE 2nd STREET, LLC, a Delaware limited
Iiabilrty company (the "Taxpayer'), ard LEON M. BIEGALSKI, as Executive Director of the
State of Florida Department of Revenue (the "Department'), and alleges:
1.
In this action, the Property Appraiser appeals a decision of the Miami-Dade
County Value Adjustment Board ("VAB") that reduced the Property Appraiser's preliminary
assessment
of market value under sections 193.011 and 193.023, Florida Statutes, in connection
with the annual ad valorem tax assessment of cerLain real property owned by the Taxpayer for
tax year 2014.
JURISDICTION, VENUE, PARTIES
2.
This Court has exclusive jurisdiction of this equitable action.pursuant to sections
194.036(1Xa) and (b), and
l94.l7l
of the Florida Statutes.
OFFICE OF COUNTY ATTORNEY, MIAMI.DADE COUNTY, FLORIDA
TELEPHONE 305.37s.5151
3.
The real property that is subject to the challenged ad valorem tax assessment is a
parking lot located at 16 S.E. 2nd Street, Miami, Florida (the "Subjgg! fuapgrty"), which is
assessed under the
following tax folio numbers and corresponding legal descriptions:
01-q.100-000-0020
01-0r1a000-1040
MI,AMI NORTH PB B-4I
BEG X OF E/L OF SO MIAMI AVE &
S/L SE 2 DT TH E35OFT S149FT
FORT DALLAS PARK PB 4-85
LOTS 7 & 8 & E35PT OF LOT 9 LESS
RAPID TRANSIT RJW & BEG NW COR
OF E35FT OF LOT 9 THN17.5OFT
El08.69FT 517.sFT WtOt.Oqrr TO POB
LOT SIZE 9403 SQ FT
wl39.76FT Sss.32FT N 84 DEG
w126.02F"r NWLY A/D 49.35FI N 8l
DEG WI3.92FT N 8 DEG E38.75FT
W6IFTNI25.I2FT TO POB
LOT S\ZE 60198 SQ FT
coc
coc25843-A025 26307-3E40 0707
6
25843 ^002s 26307 -3840 07 07 6
01-0100-000-0030
0l-qlIAoo0-1050
MIAMI NORTH PB B4I
BEG 12.2FT W OF X OF S/L OF SE 2
ST & wll. OF SE I AVE TH S1i.85FT
FORT DALLAS PARK PB 4.85
SWLY AID 72.55FT S52.7I FT
w 1 08.69FT.{S10FT W4.6FT N I 23.52FT
E137.4FT TO POB
LOT SrZE 16384 SQ FT
coc25843-0025 26307-3840 0747 6
WsFT OF LOT 9 & LOTS 10 &
11
LESS BEG SW COR LOT IO E4OFT
N45.79FT N 84 DEG Wl16.19FT
S22.18F"T E75F-f S4OFT TO POB
LOT SIZE 6987 SQ FT
coc25843-002s 26307-3840 0707
6
4.
Venue is proper because the Subject Property is located in Miami-Dade County.
5.
The Property Appraiser is the duly-elected appraiser for Miami-Dade County,
Florida, and is a prcper plaintiff in this action under section 194.181(1Xb), Florida Statutes.
6.
The Taxpayer is the titleholder of record as of the assessment date of January 1,
2014. Thus, it is a proper defendant herein under section
7.
lg4.18l}),Florida
Statutes.
The Depariment is named as a defendant in accordanc,e with section 194.181(5),
Florida Statutes, because the tax assessment is contested on the grounds that it is contrary to the
laws and Constitution of the state of Florida,
8.
This action is timely frled and all conditions precedent have been met.
Page 2
OFFICE OF COUNTY ATTORNEY, MIAMI.DADI COUNTY, FLOBIDA
TELEPHONE 305.375.5151
F'ACTUAL ALLEGATIONS
9.
The Subject Property is a92,972 square foot parking lot located just north of the
I-95 ramp in downtown Miami at SE ltr Avenue.
10.
The Taxpayer obtained title to the Subject Property by deed in lieu of foreclosure
on March 24,2013, as evidenced by that certain Special Warranty Deed recorded on June 20,
2013 in the Official Records of Miami-Dade County at Bk. 28688 Pgs. 1169-1172, A copy of the
Special Wananty Deed is attached hereto as
11.
Exhibit A.
As evidenced by the 2014 TRIM Notices for each folio that make up the Subject
Property, attached hereto as
ft[i!!!!,
the Property Appraiser's preliminary assessment of the
Subject Property's aggregate market value for taxyear 2014 was:
Preliminarv Assessment
-0100-000-0020
$15,056,289
00-000-0030
$4,096,000
01-01 t5-000-1040
$2,350,750
01-01 l5-000-1050
$1,746,750
0
1
01 -01
I
Aggregate
il
Market Value
12.
$23,249,789
To arrive at the Subject Property's preliminary assessment for 2014, the Property
Appraiser applied professionally accepted appraisal practices, including the sales comparison,
cost and income approaches to real property valuation, while simultaneously considering the
criteriasetforthinsections193.011and193.023'FloridaStafutes.
13.
Applying this methodology, the Property Appraiser examined recent sales of
comparable properties, construction costs, and the Subject Property's location and condition,
among other factors.
Page 3
MIAMI-DADE COUNTY, FTORIDA
TELEPHONE 30s.375.5151
OFFTCE OF COUNTY ATTORNEY,
14.
The Taxpayer filed petitions with the VAB appealing the Properfy Appraiser's
preliminary assessment of the Subject Property's market value for tax year 2014.
15.
After hearings on the Taxpayer' VAB petitions, held on December 16, 2015, and
December 28,2015, Special Magistrates, Moses C. Florencel and Kalle Petrick,2 respectively,
recommended that the Subject Property's market value be reduced by
forty and sixty percent
(40%-60%) for tax y ear 2014.
16.
The VAB adopted the Special Magistrates' recommendations. Consequently, the
Property Appraiser's preliminary assessment of the Subject Property for tax year 2014 was
unlawfirlly reduced to the following values:
VAB Adiusted Assessment
00-000-0020
$5,725,599
01-0100-000-0030
$1,556,480
01-01 15-000-1040
$1,345,032
01-01 15-000-1050
$1,006,128
Aggregate
Market Yalue
$9,633,239
01 -01
11.
The reduction represents a 600/o percent decrease from the Property Appraiser's
aggregate preliminary assessment, which exceeds the variance thresholds set forth
in
section
194.036(1Xb) of the Florida Statutes and meets the criteria thereunder for the instant appeal.
18.
The market value adopted by the VAB was unlawful given that
it is below
the
Subject Property's true 'Just value."
t
2
Special Magistrate Florence made recommendations regarding folios 0l-0115-000-1040 & 0l-0115-000-1050.
Special Magistrate Petrick made recommendations regarding folios 01-0100-000-0020 & 01-0100-000-0030-
Page 4
OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDA
TELEPHONE 305.375.51s1
19.
Therefore, the VAB's adjusted assessment of the Subject Property for tax year
2Al4 violates Florida statutory and constitutional law, including without limitation,
193.011 and 193.155
of the Florida Statutes, and Article VII,
Section
sections
4 of the Florida
Constitution.
WHEREFORE, Property Appraiser respectfully requests that this Court enter an order:
a.
finding that the Property Appraiser's preliminary assessment was determined by
an appraisal methodology that complies with the criteria of section 193.011 and
professionally accepted appraisal practices;
b.
finding that the VAB's adjusted assessment does not represent the just value of
the Subject Property; and is arbitrarily based on appraisal practices tlat are
dif[erent from the appraisal practices generally applied by the Property Appraiser
to comparable property within Miami-Dade County;
e.
reinstating and certiSing the Property Appraiser's preliminary assessment for tax
d.
directing the Department to approve the
furtax y ear 201 4 ;
year2014;
i
Property Appraiser's preliminary
assessmeTlf
e.
directing the Tax Collector to issue a revised tax bill to the Taxpayer for the
deficiency in outstanding taxes and interest for tax year 2014 in accordance with
g 194.192,F1a. Stat.;
f.
g.
awarding Property Appraiser's costs pursuant to $ 194.192,F1a. Stat.; and
granting such other and further relief as this Court deems just and proper.
Page 5
OFFICE OF COUNIY ATTORNEY. MIAMI.DADE COUNTY, FLORIDA
TELEPHONE 30s.375.5151
DESIGNATION OF E-MAIL ADDBESSES
Pursuant
to Florida Rute of Judicial Administration2.516, undersigned corursel hereby
designates the following primary and secondary e-mail addresses for purposes of e-mail service:
Primary e-mail address:
ileanac@miamidade. gov
Secondary e-mail address:
[email protected] amidade. gov
Respectfully submitted
ABIGAIL PRICE-WILLIAMS
Miami-Dade County Attorney
Stephen P. Clark Center, Sqite 2810
I l1 Northwest First Ske
Miami. Fldrida
By:
33tzBA
Jt^*
Assistant County Attorney
Florida Bar No. 419140
E-mai I : ileanac@miamidade. gov
[email protected]
Telephone: (305) 37 5-5296
Facsimiie: (305) 375-5611
Page 6
OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORTDA
TELEPHONE 305.375.5151