S and A Property Investment Services, LLC v. Garcia
Married owners of a non-homestead Miami rental property quitclaimed it, without consideration, to an LLC they wholly owned, and the Property Appraiser removed the 10% non-homestead assessment cap under section 193.1554(5) as a 'change of ownership.' The Third DCA affirmed summary judgment for the Property Appraiser, holding that a conveyance from individuals to their wholly owned LLC is a change of ownership and does not fall within the statutory exception for transfers 'between legal and equitable title.'
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