Florida Department of Revenue v. 1701 Collins Miami Owner, LLC

FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA _____________________________ No. 1D20-127 _____________________________ FLORIDA DEPARTMENT OF REVENUE, Appellant, v. 1701 COLLINS MIAMI OWNER, LLC, Appellee. _____________________________ On appeal from the Division of Administrative Hearings. John G. Van Laningham, Administrative Law Judge. May 17, 2021 PER CURIAM. AFFIRMED. LEWIS, MAKAR, and LONG, JJ., concur. _____________________________ Not final until disposition of any timely and authorized motion under Fla. R. App. P. 9.330 or 9.331. _____________________________ Jacek P. Stramski of Florida Department of Revenue, Tallahassee; Ashley Moody, Attorney General, and Timothy E. Dennis, Chief Assistant Attorney General, Tallahassee, for Appellant. James F. McAuley, Rex D. Ware, Joseph C. Moffa, and Jonathan W. Taylor of Moffa, Sutton, & Donnini P.A., Fort Lauderdale, for Appellee. 2