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MASSACHUSETTS LIFE INSURANCE CO., FLORIDA CONFERENCE CENTER ASSOCIATES, INC., AND STATE OF FLORIDA, BOARD OF REGENTS V. ED CRAPO, VON FRASER, AND JAMES ZINGALE CASE NO. 01-04-CA-4822 (NB)
recommendation
The City Commission authorize the City Attorney to file an appeal from the Court's denial of the City's motion to intervene in the above styled case.
explanation
On December 21, 2004, the Hilton Hotel filed a lawsuit challenging the imposition of ad valorem taxes on the hotel located at 1714 S.W. 34th Street. The owners of the Hilton Hotel had previously challenged the decision of the Property Appraiser to tax the real property improvements that constitute the hotel. The challenge was heard by a special master for the County's Value Adjustment Board. The City Attorney's Office represented the position of the Property Appraiser at the hearing at his request, as well as the City's interests in the proceeding, as the interests were the same. The Special Master found the real property improvements that constitute the hotel to be taxable and this finding was accepted by the County's Value Adjustment Board.
A lawsuit contesting the assessment of ad valorem taxes was filed in Circuit Court naming the Property Appraiser, Tax Collector and Department of Revenue as Defendants. The lawsuit asks the Court to prohibit the Defendants from assessing and collecting ad valorem taxes against the Hilton Hotel. It is the City's position, as well as the Property Appraiser's, that the real property improvements constituting the hotel, which are owned and operated by a private entity, are subject to ad valorem taxation just as any other commercial establishment.
The City Attorney's Office sought and received authorization from the Commission to intervene in the lawsuit to protect the City's interests. The City would receive a little over $91,000 in 2005 from the taxation of the hotel. The total amount of revenues due all the taxing authorities in Alachua...
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