Sowell v. Panama Commons, L.P.

First District Court of Appeal erred in ruling that a nonprofit limited partnership’s due process right were violated by the application of the 2015 repeal of the ad valorem tax exemption under section 196.1978, Florida Statutes for affordable housing property because the because the repeal was enacted before the certification of the tax roll and therefore the limited partnership’s interest had not yet vested.  Sowell v. Panama Commons, L.P., 42 Fla. L. Weekly S249 (Fla. June 2, 2016).