2/4/16 Florida Supreme Court Oral Arguments – Dan Sowell, etc., et al., v Panama Commons L.P., SC15-774
Mr. Sowell, property appraiser in Bay County, denied an affordable housing tax exemption to Panama Commons, finding the 92-unit complex did not qualify for the tax break under a change in state law. Panama Commons contested that denial in court, arguing the change in law could not retroactively eliminate a tax break it had earlier received. The trial court ruled for Panama Commons. Mr. Sowell appealed and the First District Court of Appeal ruled the state could not retroactively repeal the tax exemption.
Watch: