F&L Fiduciary Services, LLC, Stanley v. Solomon, Zingale

District Court of Appeal of Florida·Decided February 16, 2026·No. 1D2024-3016·Published

Opinion

FIRST DISTRICT COURT OF APPEAL STATE OF FLORIDA

No. 1D2024-3016

F&L FIDUCIARY SERVICES, LLC, a Florida limited liability company, as trustee and as Successor trustee to Robert E. Stanley and Mary Jane Fredrickson, SWAMP LAND ACQUISITIONS, LLC, a foreign limited liability company, and ESPLANADE AT BUTLER PLAZA, LLC, a foreign limited liability company,

Appellants,

v.

AYESHA SOLOMON, as Property Appraiser, JOHN POWER, as Tax Collector, and JIM ZINGALE, as executive Director of the Florida Department of Revenue,

Appellees.

On appeal from the Circuit Court for Alachua County. George M. Wright, Judge.

February 16, 2026

PER CURIAM.

AFFIRMED.

LEWIS, ROBERTS, and KELSEY, JJ., concur.

Not final until disposition of any timely and authorized motion under Fla. R. App. P. 9.330 or 9.331.

Chris W. Altenbernd of Banker Lopez Gassler P.A., Tampa; Eleanor H. Sills of Banker Lopez Gassler P.A., Tallahassee, for Appellants.

Jennifer A. McClain and John C. Dent, Jr., of Dent & McClain, Chartered, Sarasota, for Appellee, Ayesha Solomon, James Uthmeier, Attorney General, and Randi E. Dincher, Senior Assistant Attorney General, Tallahassee, for Appellee, Jim Zingale, Executive Director of the Florida Department of Revenue.

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