Supreme Court of Florida
Filed: Jun. 02, 2016
Supreme Court of Florida _ No. SC15-774 _ DAN SOWELL, et al., Appellants, vs. PANAMA COMMONS L.P., Appellee. [June 2, 2016] POLSTON, J. In Stranburg v. Panama Commons L.P., 160 So. 3d 160 (Fla. 1st DCA 2015), the First District Court of Appeal held that Panama Commons’ right to due process was violated by applying the 2013 repeal of the ad valorem tax exemption under section 196.1978, Florida Statutes (2012), to the 2013 tax year.1 However, because Panama Commons’ interest in the tax exemption un..