Pedro J. Garcia, etc., et al. v. Piper Industrial Complex, LLC, et al.
The Third DCA reversed summary judgment in favor of commercial property owners, holding that the transfer of a 50% ownership interest in non-residential property by quitclaim deed constitutes a 'change of ownership or control' under section 193.1555(5)(b), Florida Statutes, triggering a reset of the 10% annual assessment cap and requiring reassessment at just value. The court construed the statutory definition as providing two separate and independent grounds for a change of ownership or control.
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