Full Opinion

NOT FINAL UNTIL TIME EXPIRES TO FILE REHEARING MOTION AND, IF FILED, DETERMINED IN THE DISTRICT COURT OF APPEAL OF FLORIDA SECOND DISTRICT F.T., LLC, a Florida limited liability) company, ) ) Appellant, ) ) v. ) Case No. 2D19-4423 ) PAM DUBOV, as Property Appraiser, ) DIANE NELSON, as Tax Collector, and ) MARSHALL STRANBURG, as Executive ) Director of the Florida Department of ) Revenue, ) ) Appellees. ) ___________________________________) Opinion filed February 19, 2021. Appeal from the Circuit Court for Pinellas County; Linda R. Allan, Judge. Marie A. Borland and Robert E.V. Kelley, Jr., of Hill, Ward & Henderson, P.A., Tampa for Appellant. Yvette Acosta MacMillan, Senior Assistant County Attorney, and Kelly L. Vicari, Senior Assistant County Attorney, Clearwater (substituted as counsel of record), for Appellee Dubov. No appearance for remaining Appellees. PER CURIAM. Affirmed. SILBERMAN, BLACK, and LABRIT, JJ., Concur. -2-