JON S. WHEELER CLERK OF THE COURT

DISTRICT COURT OF APPEAL

,wn s2

FIRST DISTRICT

STATE oF FLORIDA 2012 12 A 11:

TALLAHASSEE, FLORIDA 32399-0950

April 11, 2012

(850) 488-6151

Claudia Llado, Clerk Division Of Admin. Hearings 1230 Apalachee Parkway Desoto Bldg.

Tallahassee, FL 32399-3060

RE: Ed Crapo, as Property Appraiser etc. et al.

Docket No: lDll-3829

v. Florida Department of Revenue et al.

Lower Tribunal Case No.: 11-0677RU, 1l-1080RU

Dear Ms. Llado:

;-,/.

I have been directed by the court to issue the attached mandate in the above-styled cause. It is enclosed with a certified copy of this Court's opinion.

Yours truly,

Jon S. ¥/heeler Clerk of the Court

JSW/se

Enclosures

c: (letter and mandate only) Robert J. Telfer, I I I Loren E. Levy

Marshall C. Stranburg, G.

C.

William D. Shepherd Carrol Y. Cherry, A.A.G. Joseph C. Mellichamp, I I I,A.A.G.

John C. Dent, Jr. Thomas M. Findley Thomas W. Logue

E. Gary Early

Timothy E. Dennis, A. A.

G.

Grady H. Williams, Jr.

Ana C. Torres Jennifer A. Mcclain Robert I. Scanlan Jeffrey M. Clyman Victoria L. Weber

M A N D A T

From lBJZ , PR 12 A II: 52

DISTRICT COURT OF APPEAL OF FLORIDA FIRST DISTRICT

To Edward T. Baker, Division of Administrative Hearings WHEREAS, in the certain cause filed in this Court styled:

ED CRAPO, AS PROPERTY APPRAISER ETC.ET AL.

Case No: lDll-3829

v. Lower Tribunal Case No: ll-0677RU, 11-

lOS0RU

FLORIDA DEPARTMENT OF REVENUE ET AL.

The attached opinion was issued on March 26, 2012.

YOU ARE HEREBY COMMANDED that further proceedings, if required, be had in accordance with said opinion, the rules of Court, and the laws of the State of Florida.

WITNESS the Honorable Robert T. Benton, II, Chief Judge

of the District Court of Appeal of Florida, First District,

and the Seal of said Court done at Tallahassee, Florida, on this 11th day of April 2012.

( Clerk

Disttict Court of Appeal of F101ida, First Disttict

IN THE DISTRICT COURT OF APPEAL FIRST DISTRICT, STATE OF FLORIDA

ED CRAPO, AS PROPERTY APPRAISER OF ALACHUA COUNTY, FLORIDA, ERVIN A. HIGGS, FORMER PROPERTY APPRAISER OF MONROE COUNTY, FLORIDA, NOW KARL BORGLUM, AS PROPERTY APPRAISER OF MONROE COUNTY, FLORIDA, and TIMOTHY "PETE" SMITH, AS PROPERTY APPRAISER OF OKALOOSA COUNTY, FLORIDA, THE PROPERTY APPRAISERS' ASSOCIATION OF FLORIDA, INC. AND FLORIDA ASSOCIATION OF PROPERTY APPRAISERS,

NOT FINAL UNTIL TIME EXPIRES TO FILE MOTION FOR REHEARING AND DISPOSITION THEREOF IF FILED

CASE NO. IDI 1-3829

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ICERTIFY THE ABOV

TOGEATR

JON S. WHEELER

ERK DISTRICT COURT OF

APPEAL, FIRST DISTRICT

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Appellants,

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DEPARTMENT OF REVENUE, ROB TURNER, AS HILLSBOROUGH COUNTY PROPERTY APPRAISER, and ROGER A. SUGGS, AS CLAY COUNTY PROPERTY APPRAISER, FLORIDA ASSOCIATION OF PROPERTY APPRAISERS, GARY R. NIKOLITS, AS PALM BEACH COUNTY PROPERTY APPRAISER, ET AL., DEPARTMENT OF REVENUE, AND FLORIDA UNITED TAX

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MANAGERS, ASSOCIATION (FTMA) and LISA ECHEVERRI, EXECUTIVE DIRECTOR OF THE FLORIDA DEPARTMENT OF REVENUE,

Appellee.

                                                      I

Opinion filed March 26, 2012.

An appeal from an order of the Division of Administrative Hearings. Edward T. Baker, Judge.

John C. Dent, Jr., and Jennifer A. McClain of Dent & McClain, Chartered, Sarasota, for Appellants Ed Crapo, Ervin A. Higgs (now Karl Borglum), and Timothy "Pete" Smith; and Loren E. Levy and Ana C. Torres of The Levy Law Firm, Tallahassee, for Appellant The Property Appraisers' Association of Florida, Inc.

R. A. Cuevas, Jr., Miami-Dade County Attorney and Thomas W. Logue, Assistant County Attorney, Miami, for Amicus Curiae Pedro J. Garcia, as Property Appraiser of Miami-Dade County.

Pamela Jo Bondi, Attorney General, and Joseph C. Mellichamp, III, Timothy E. Dennis, and Carrol Y. Cherry, Assistant Attorneys General, Tallahassee, for Appellee Department of Revenue; Robert I. Scanlan, Juno Beach, and Victoria L. Weber of Hopping, Green & Sams, Tallahassee, for Appellee, Florida United Tax Managers Association; Jeffrey M. Clyman, General Counsel, West Palm Beach, for Appellee, Gary Nikolits, Palm Beach County Propery Appraiser; William D. Shepherd, General Counsel, Tampa, for Appellee Hillsborough County Property Appraiser; and Thomas M. Findley, Robert J. Telfer, and E. Gary Early of Messer, Caparello & Self, Tallahassee, for Appellee, Florida Association of Property Appraisers.

2

..

PERCURIAM.

AFFIRMED.

ROBERTS, CLARK, and SWANSON, JJ., CONCUR.

3

Docket for Case No: 11-001080RU

Orders for Case No: 11-001080RU