Florida Dept. of Rev. v. Estero Bay Develop. Corp.
This text of 336 So. 2d 479 (Florida Dept. of Rev. v. Estero Bay Develop. Corp.) is published on Counsel Stack Legal Research, covering District Court of Appeal of Florida primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
FLORIDA DEPARTMENT OF REVENUE, Appellant,
v.
ESTERO BAY DEVELOPMENT CORPORATION, Appellee.
District Court of Appeal of Florida, Second District.
*480 Robert L. Shevin, Atty. Gen., and Larry Levy, Asst. Atty. Gen., Dept. of Legal Affairs, Tallahassee, for appellant.
Julian Clarkson, Ft. Myers, for appellee.
PER CURIAM.
Appellant assessed certain documentary stamp taxes against appellee and recorded a tax warrant in order to claim a lien against appellee's property within the county. Appellee filed a declaratory judgment action to contest the assessment and remove the lien. We reject the appellant's contention that appellee's exclusive remedy is under the Administrative Procedure Act. Department of Revenue v. University Square, Inc., Fla.App.1st, 1976, 336 So.2d 371. We do not reach the merits of the complaint.
AFFIRMED.
HOBSON, Acting C.J., and GRIMES and SCHEB, JJ., concur.
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