Condominium associations regularly represent all of their unit owners as a consolidated class of litigants in cases challenging their local county ad valorem property tax appraisal assessments. However, a vital segment of the representation that associations provide their owners in such actions may soon be coming to an end as a result of a recent Florida appellate court ruling.
The ruling in March by the Third District Court of Appeal in Central Carillon Beach Condominium Association v. Garcia surprised many of the attorneys who focus on this highly specialized area involving condominium and real estate tax law. It found that unit owners cannot join together as a class to respond to a county appraiser’s appeal of an assessment reduction because the law requires that the defendant in such appeals must be the taxpayer. The result could be deleterious for Florida property owners and circuit courts, and it demands a legislative fix during next year’s session.
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