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 SUNCOAST MANOR RETIREMENT ) COMMUNITY, INC., ) ) Appellant, ) ) v. ) Case No. 2D20-1144 ) PAM DUBOV, as the Property Appraiser ) for Pinellas County Florida; DIANE ) NELSON, as the Tax Collector for ) Pinellas County, Florida; and LEON M. ) BIEGALSKI, as Executive Director of the ) Department of Revenue, ) ) Appellee. ) ) Opinion filed October 16, 2020 Appeal pursuant to Fla. R. App. P. 9.130 from the Circuit Court for Pinellas County; Amy M. Williams, Judge. S. Brendan Lynch and Brian C. Lawrence of Lowndes, Drosdick, Doster, Kantor & Reed, P.A., Orlando, for Appellant. Yvette Acosta MacMillan, Senior Assistant County Attorney, Pinellas County Attorney's Office, Clearwater, for Appellee Pam Dubov, as Property Appraiser for Pinellas County. No appearance for remaining Appellees. PER CURIAM. Affirmed. KHOUZAM, C.J., and CASANUEVA and VILLANTI, JJ., Concur. -2-