Filing # 47906656 E-Filed 1012012016 07:08:50 PM

PEDRO J. GARCIA, as Property Appraiserfor Miami-Dade County, Florida,

Plaintiff,

VS.

FONTAINEBLEAU II CONDOMIN IUMASSOCIATION, INC., a Florida not-for-profitcorporation; AVRAM STEIN; LILLIANSTETN; RICHARD SCHNEEBERG;TERENCE MASCARENHAS; JACLYNMASCARENHAS; ROSLYN NESIS;NORTON NESIS; WLLIAM SPIEGEL;FAY T STERN; NORTON NESIS; ROSLYNNESIS; GUSPA CORP; HIMANSHU SHAH;ANGELA K SHAH; IRVING SHECHTMAN;THREE RTVERS PRIVATE LTD; T G CTNVESTMENTS LLC; BRENTWOODPROPERTIES LLC; PAOLA Y VELASCOLLC;NICOLAS AMARO RIVAS; MAYRAC RIVAS; MICHAELA GIEBISCH;FOUNTAINEBLEAU JS LLC;BRENTWOOD PROPERTIES LLC;YOSEFF NASSIMIHA; U S BANKNATIONAL ASSOC TRS, For Adjustable

.

Rate Mo(gage Trust dated 2006-1, AdjustableRate Mortgage Backed Pass ThroughCertificates, Series 2006-l; NEIT RAFAELOJEDA; US BANK NATIONALASSOCIATION TRS For Credit Suisse FirstBoston CSFB ARMT 2006-l; THE LIFE 3l0lLLC; RANDI SUE CARR TR, of the RandiSue Car Trust dated December 18,2007;MELODY DEVELOPMENT INC; FB II340lLLC; LINITS 3501 3503 FBIL LLC; METBLEU LLC; BR INVESTMENT OF MIAINC; LATME AT FONTATNEBLEAU LLC;CHRISTINE RAO; H BHARAT; OMARALVAREZ; G E BUSINESS TNC; GEORGEDTAZ; LA FORESTA LLC; THREE RIVERS

TN THE CIRCUIT COURT OF THEELEVENTH JUDICIAL CIRCUIT TN

AND FOR MIAMI-DADE COUNTY,FLORIDA

CENERAL JURISDICTION DIVIS ION

CASE NO. 2oL6 - 026525-cA-01

COMPLAINT

OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDATELEPHONE 305.375.5151

PRIVATE LTD; MET BLEU LLC;FIGHTING IRISH II LLC; JORGE RCAMARGO CAMPEROS; CARRETERA 10

#118-58; FF BUSINESS LLC; IMPERIALCAPITAL LLC; DGGTZLLC; JANOSHARMATH; JANOSONE HARMATH;RONALD C SIMONE JR; KATHLEEN E

SIMONE; JULIE LICHTSCHETN; LUIS MANDRADE; NANCY C ANDRADE;ANTONIO PETRUCCELLI; EDELMIRAPETRUCCELLI; ABDOLKARIMYAGHOUBI; ESTER YAGHOUBI;FONTAINEBLEAU TRESOR; C/O TALPONLLC; UNIT 3102LLC; FAEC HOLDTNGS362797 LLC;ELIZABETH SORG JTRS;MICHAEL SORG JTRS; JONAS FAMILYLTD PARTNERSHIP; DIAMONDS &ROSES I LLC; JONAS FAMILY LTDPARTNERSHIP; RICHARD SCHNEEBERG;TERENCE MASCARENHAS; JACLYNMASCARENHAS; ROSLYN NESIS; HNORTON; WILLIAM SPIEGEL; FAY TAUBSTERN;NORTON NESIS; ROSLYN NESIS;DICANDA FLORIDA CORP; BLEU 1503LLC C/O POON & RINN LLC; IRVINGSHECHTMAN; THREE RIVERS PRIVATELTD; T G C INVESTMENTS LLC;JOMARNIC LLC; ISIDORE LEE; OAK ZCHI; NICOLAS AMARO RIVAS; MAYRAC RIVAS; CHRISTIAN V CARAVELLI;MURAT AZIZOGLU; JALEH AZIZOGLU ;

GOLDEN STAR UNITED STATES LLC;YOSEFF NASSIMIHA; D; E REAL ESTATELLC; LOLA ALISHAEV; H EDWARD;NELT RAFAEL OJEDA; EVERGREENGEM CORP; D & E REAL ESTATE LLC;ALBERT GILARDIAN; ROBERTGILARDIAN; TOPWING INVEST TNC C/OJOSE M CARNEIRO DA CUNHA; FB II3303 LLC C/O ISABELLA FASHION TNC;FB II3403 LLC; UNITS 3501 3503 FBILLLC; BR INVESTMENT OF MIAMI INC;YOSEF DAVIS; JOEL REICH; SERGEYLIPSHITS; NINEL LIPSHITS; WLLIAMRICHARD HOLLOWAY; YOSEF DAVIS;THREE RIVERS PzuVATE LTD; LA

OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDATELEPHONE 305.375.5151

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FORESTA LLC;FIGHTING IRISH III LLC;RUTGERS CASUALTY INSURANCE CO.;LEON PIRAK; MYRA PIRAK; LANCELOTLLC;2404 BLUE CORP; JULIELICHTSCHEIN; CARL ANDRESEN ;

HERBERT H ANDRESEN; DAMIANOPETRUCCELLI; GIANNA PETRUCCELLI;CHARLES T SHAFFER; MORKAL CORP;FAEC HOLDINGS 362797 LLC:3304FONTATNEBLEAU LLC; JONAS FAMILYLTD PARTNERSHIP; DIAMONDS &ROSES II LLC; JONAS FAMILY LTDPARTNERSHIP; BARUCH SINGER;CAROL KOZLOFF; SAMUEL TRENCHER;LEA TRENCHER; LUDVIK FUCHS;GIZELLA FUCHS; MOISE LAVIAN;GEORGE LAVIAN; FOUNTAIN LLC;TONY CARMILI; DAVID CARMILI;PROMART HOLDTNGS INVEST LLC;VICARMO CORP; BLUE SEAS RLTY L LC; DIPAK ROY; TARA ROY; PEORIAWORLDWIDE LLC; ANGELA CONTE TRSOF ROSE CONTE REVOCABLE TRUST;ERIC SENAT;CONSTANCE SENAT V;WILMA C ANDERSON TRS ROBERTANDERSON TRS OF THE ANDERSONFAMILY TRUST UNDIVIDED ONE-HALFINTEREST; WILMA C. ANDERSONTINDIVIDED ONE-HALF INTEREST, ASTENANTS IN COMMON; JOSEMENENDEZ; SUSANA M MENENDEZ;TOBIE H TUGENDHAFT; MEIRATUGENDHAFT; JOMARNIC LLC;FOI-INTAIN LLC;3005 3007 FB LLC; JADEMOTINTAIN LLC; UNICA LINEA SA;JUAN C CAICEDO ESTELA JTRS; MARIAC CAICEDO ESTELA JTRS; OFFIDA LLC;FONTAINEBLEAU II3505 LLC; SANDRARAMSEY; JOSE L DEL SOL;JANET DELSO; MAGALY PEREZ; FAE 2011 CORP;CZR HOLDINGS CO; PAUL MATLOW;CAROL MATLOW; LAND HOLD L C;WILLINTON CORP; MABRA GROUP LLC;MICHAEL SHINDER; ANA ROZENBERGSHINDER; LMM INVESTMENT INC;MICHAEL P BETTERS TRS OF THE

OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDA

TELEPHONE 305.375.5151

Page 3

GERALD R. JONAS IRREVOCABLETRUST OF 2OI1 DATED NOVEMBER 9,201 1; SEAN L SAWH; YORAM LEHAVOT;IRIT LEHAVOT; AMIR LEHAVOT JTRS;PABLO HALIM TANUS; ELENA MEOUCIDE TANUS; FABIOLA TANUS MEOUCI;ALFREDO C ARRIETA; LUZ D ARRIETA;LUIS A MORALES LILIANA I MORALES;TAMBO HOTEL Y RESTAURANTE S A C;ATLANTIC WIND II CORP; MOISELAVIAN JTRS;GEORGE LAVIAN JTRS;TIMOTHY Q LU; YANJTNG WEI; BOIXSTORK LLC; FB II LTD PARTNERSHIP.KARL HEINZ SORG , AS TO ANUNDIVIDED I% INTEREST, MICHAELSORG, AS TO AN LTNDIVIDED 98%INTEREST, AND ELIZABETH SORG ASTO UNDIVIDED IYO, ALL AS JTRS;RACHELLE BALABAN TRS OF THEIRENE SCHWADRON TESTAMENTARYTRUST TINDER THE WILL OF IRENESCHWADRON DATED OCTOBER 17,

2008; FARMORE REALTY INC;936SOURCE REALTY LLC; BARUCHSINGER; MIKLOS SARI; SMOR LLC;FONTAINEBLEAU 1 OO7 LLC;EVERGREEN GEM CORP; FOL]NTAINLLC; EDDIE M DAVIS; JILL C DAVIS;JERRY KYRK; SAROLTA RACZ;VICARMO CORP; M&M KIDS FAMILYLLC; DIPAK ROY; TARA ROY; PEORIAWORLDWIDE LLC; ALEXEITIKHOMIROV; VALENTINATIKHOMIROV; ELENA AGRANOVICHJTRS; ESTER YAGHOUBI; DORISYAGHOUBI; WILMA C ANDERSON TRSROBERT ANDERSON TRS OF THEANDERSON FAMILY TRUST UNDIVIDEDONE-HALF INTEREST; WILMA C.ANDERSON LTNDIVIDED ONE-HALFTNTEREST, AS TENANTS TN COMMON;CARLOS HERNANDEZ; YVETTEHERNANDEZ: 936 SOURCE REALTYLLC; JOSE A MENENDEZ; SUSANA MMENENDEZ; CHRISTINE POON; YIUKTNG POON; G HOME LLC; TRITAR

OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDATELEPHONE 305,375.5151

Page 4

AS SOCIATES; WANDERLEI ANTONIOBERLANDA;3005 3007 FB LLC:,EMERALD LK LLC;TINICA LTNEA SA;MARIO E DORSONVILLE; SOUTH LIMITCORP; KPM 3507INC; ZHEN ZUO;ODEXSY M CABRERA; ROSELIANARIVERO; KADURI ELIAS; F J EINVESTMENTS LLC; FRANZ PEREZ;WAYKIN PEREZ; MENTE CORP; LANDHOLD L C; FRANK SCAPPATICCI LLC;MARIVEL ANDREU; JOHN H MORSE IIITRS, OF THE MORSE 1995 QUALIFIEDPERSONAL RESIDENCE TRUST FOR THEBENEFIT OF JOHN H. MORESE,III; JOHNMORSE; CRYSTAL MORSE;TRUMANCHOU LLC; BRIFCORPORATION; SHIPLEA LLC; JERRYKYRK; MAGNUS LINDGREN; LAFORESTA LLC; TAMBO HOTEL YRESTAURANTE S A C; SUSANNADHAMI; ATLANTIC WIND II CORP;MOISE LAVIAN JTRS; GEORGE LAVTANJTRS; TC FONTAINEBLEAU 2LLC; BOIXSTORK INC; AVENIDA MADRID 6;DRAGANA VASEV;NEIL E LOBO;GAETANO SALERNO; FARMOREREALTY;936 SOURCE REALTY LLC;DEERAH LLC; JAIRO BERNAL; ILEANABERNAL; NER LAGMAN; MYRNALAGMAN; ENRIQUE BORROTO; YAZMINBORROTO; FELIX J FERNANDEZ DE LAVEGA TRS, WILMA A FERNANDEZ DELA VEGA TRS OF THE FERNANDEZ DELA VEGA FAMILY LIVING TRUSTDATED SEPTEMBER 21,2010; HEMISURCORP; F A M FLAMINGO LLC; MENTECORP; l6l1 PROPERTY MANAGEMENTLLC; EVERGREEN GROUP LLC;HENRIETTE SIEBENBERG; GGMREALTY LLC; EDITH K SPIEGEL;FLAMINGO AMERICAN INC;HAVERFORD LLC; MET BLEU LLC;SAJAN BUDHRANI; KAMAL BUDHRANI;TAI N NGUYEN; TINA ENTERP CORP;JAMES M MILIONE; TERESA MILIONE;TERI LLC; L P TNVESTMENTS &

OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDATELEPHONE 305,375.5151

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ENTERPRISES, INC; MEGATRENDTNVEST REALTY LLC; MICHAEL SMITHTRS OF THE FLORIDA PROPERTYDATED llll8l2009:' THIRD EMERALDREALTY LLC; YOSEF DAVIS; JOSEPHDELIJANI; ETRAM DELIJANI; CHAYA LKRAUS; 910 912 PROPERTYMANAGEMENT LLC; EDGAR EVELASQUEZ SR; MARTHA AVELASQUEZ; LIRIS GUBAIRAMENDOZA; IRVING SHECHTMAN;MICHAEL ZILBERMAN ; TATIANAKULTYSHEVA; FILIBERTO SANCHEZ:MARK LITVAK; ISRAEL KAHANA;MIRIAM KAHANA; URI AMINOV;LUDMILA AMINOV; DANIEL ROUBENI;SONYA ROUBENI; SAJ INVESTMENTSGROUP LLC; DENNIS HAKIM; PROREOLLC; MARK STOKES; HONG HANHNGUYEN; LAWRENCE RAND; KMOPROPERTIES INC; INVESTMENTRISEARCH CORP; EVERGREEN GEMCORP; ANDRES GUILLAMOTBERNARDO & YOLANDA BERNARDORUANO FUERTES AS TO A ONE.SIXTHINTEREST; MARIA GUILLAMOT RUANO, AS TO A ONE-SIXTH INTEREST,PALOMA GUILLAMOT RUANO, AS TO AONE.SIXTH TNTEREST; JOSE MARIAGUILLAMOT RUANO, AS TO ONE-SIXTHINTEREST; JUAN CARLOS GUILLAMOTRUANO, AS TO A ONE SIXTH INTEREST;YOSEF DAVIS; PEGGY I LENTS TRS OFTHE PEGGY I. LENTS REVOCABLETRUST;936 SOURCE REALTY LLC;DEERAH LLC; TOBIE TUGENDHAFY;MEIRA TUGENDHAFY; ENRIQUEBORROTO; YAZMIN BORROTO;BRENDA WALLABYS LLC; AWGACORPORATION; SUBODH C & LEELA RDEBNATH CO-TRS, OF THE SUBODH C.DEBNATH AND LEELA RANI DEBNATHREVOCABLE LIVING TRUST UIAID JULY17,1997: ZAPALLER REAL ESTATE LLC;TOMAS A SALERNO; HELEN FSALERNO; 161 I PROPERTY

OFFICE OF COUNTY ATTORNEY, MIAMI.DADE COUNTY, FLORIDATELEPHONE 305.375.5151

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MANAGEMENT LLC; KEITH L HARTKETRS & KIMBERLY A HARTKE TRS OFTHE KEITH L. HARTKE REVOCABLETRUST, AS TO AN UNDIVIDED 75%TNTEREST, AND KIMBERLY A. HARTKETRS AND KEITH L. HARTKE TRS OF THEKIMBERLY A HARTKE REVOCABLETRUST, AS TO UNDIVIDED 25%INTEREST, AS TENANTS IN COMMON;AHMAD RAHIMIAN & KAMRANMOAZAMI; BLUE MOON REAL ESTATEINC; LUBESCA TNVEST CORP; GJLRIVIERA COMPANY LLC; ROBERTSULLIVAN &W CELIA; NAZIR ARIDIDALIDA ARIDI; MICHAEL P BETTERSTRS OF THE GERALD R. JONASIRREVOCABLE TRUST OF 201I DATEDNOVEMBER 9, 201 l; ERIK KLEIN &WRITA; RONALD L TRACH TRS, OF THERONALD L. TRACH REVOCABLE TRUSTDATED DECEMBER I,2OOO;HAVERFORD LLC; BOM BON LLC; L PTNVESTMENTS & ENTERPRISES INC;LOIRE LLC; FARAIDOON GOLYAN;THIRD EMERALD REALTY LLC;EDUARD ALISHAEV; JOSEPH DELIJANIETRAM DELIJANI; LUDVIK FUCHS JTRSJANET FUCHS-FRIEDERWITZER JTRS ;

9IO9I2 PROPERTY MANAGEMENT LLC;FJ E TNVEST LLC; NEWTON F WRIGHTARLENE WRIGHT; MESALINA LC;IRVING SHECHTMAN; 440 1 M I 5 12 LLC;SILVER HEEL TNC & MICHELI CORP;1 7I2 FONTAINEBLEAU LLC;EISERMANN FAMILY LTDPARTNERSHIP; FATIMA INVESTINGLTD; DANIEL ROUBENI SONYAROUBENI; SAJ INVESTMENTS GROUPLLC; SOLEMIO LLC; VINSFONTAINEBLEAU LLC; LA FORESTALLC; MOISE LAVIAN JTRS GEORGELAVIAN JTRS; LAWRENCE RAND;DAVID MURPHY CHUN GENG; JAIMEROSS &W ARIELA; BACCHIPARTNERSHIP LP; YOSEF DAVIS;PEGGY I LENTS TRS OF THE PEGGY I.

OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDATELEPHONE 305.37s.5151

Page 7

LENTS REVOCABLE TRUST; 936SOURCE REALTY LLC; IMPERIALCAPITAL LLC; BRIF CORPORATION;IRWIN LEVENBROWN &W ESTHER;ROSE ANNE KAROLY; RICHBISS LLC;ELLA BERNSHTAM TRS OF THE ELLABERNSHTAM REVOCABLE TRUST; LEO IGEORGE &W MARY E; FARID HABIB&W FAZIA; SASSAN OHEBSION TRS OFTHE BRIAN C. TRUST DATED APRIL 24,2008, AS TO 50% AND SASSANOHEBSION TRS OF THE THEODORE G.TRUST DATED NOVEMBER 24,2009, ASTO 50%; JOSE S VILLALBA VERAREDONDO; EDWARD A TRACZ &WLINDA J; PEORIA WORLDWIDE II LLC;DFB23l4l16 INC; FERNANDO RAMIREZREYES &W LINDA HUDSON & ETALJTRS; JM 4401 LLC;ABDOLKARIMYAGHOUBI &W ESTHER YAGHOUBI;DASH PROPERTIES LLC; IGAL NAMDAR;FOLJNTAIN LLC;BIS 4401 FLORIDA LLC;FOI.]NTAIN LLC; MELODY DEV INC;FOLNTATN LLC; SEABAY INC; EZZATYAGHOUBI; FOI.INTATN LLC; RICHARDROSENBERG; FB HALF II LLC; LESLIEWESTREICH &W SHIRA WESTREICH;BETH ZEITOLINI; ANTHONY BACCHI&W JOANN BACCHI; MELVIN A PELLER&W ARLENE R; JONAS FAMILY LTDPARTNERSHIP; NME PARTNERS LLC;l7l5 1717 FB LLC; 280 REALTY LLC;FEUM, A FLORIDA CORPORATION;BUSHWICK HOLDING CORP; PELICANBCH HOLDING INC; PAVOL JAKUBEC&W LUBICA; FEUM, A FLORIDA CORP.;DIANE ROSENBERG; ANA JULIA F MVIEIRA BAPTISTA; BAYVIEW GO 2715LLC; GASOLIN 2815 INC; FIROOZ FDILMANIAN &W MARIA; MARTINFARBENBLUM PARTNERSHIP LP; LPICOLLINS AVE PROPERTIES LLC;SHAHRIAR SHAYANI &W NOOSHTNSHAYANI; GERTRAUD RACKNER;LORNGLEN PROPERTIES TNC;FOI.INTAIN LLC; IMPERIAL CAPITAL

OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDATELEPHONE 305.375.5151

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LLC; ALAN KAUFMAN JTRS TAMI FUKSJTRS; RUPERTO V OUANO; CHROMLABINTERNATIONAL TNC; SANTTAGO RUIZ&W NILDA L; DE MEIRELES FAMILYLLC; ELLA BERNSHTAM; LEO IGEORGE; SAFINA TNVESTMENTS USALLC;CORAL TNVEST LLC; PANZEN LLC;BELINDA RAMIREZ; LAS BRISAS NV;PEORIA WORLDWIDE II LLC;DFB23 l4l1 6 INC; MARK STOKES;ALEXANDER KISBERG; ABDOLKARIMYAGHOUBI &W ESTHER YAGHOUBI;DASH PROPERTIES LLC; IGAL NAMDAR;FOI-JNTAIN LLC; SAUGATA SARKAR;FOLINTAIN LLC; FOUNTAIN LLC; SAEEDHAROONION; LORNGLEN PROPERTIESINC; FOI.INTATN LLC; RICHARDROSENBERG; ABRAHAM SOVA; FBHALF I LLC; SHIRA WESTREICH &HLESLIE WESTREICH; CARIBE LLC;ANTHONY BACCHI &W JOANN BACCHI:SANGUZ HOLDINGS LLC; JONASFAMILY LTD PARTNERSHIP; NMEPARTNERS LLC; 1715 1717 FB LLC;FEUM; BUSHWICK HOLDTNG CORP;EAGLE UNITED TNC; VIT KANTOR &WMARTNA KAMENSKAYA; FEUM; DIANEROSENBERG; RAMI LALENA &WRACHEL LALENA; TIMOTHY Q LUYANJTNG WEI; M S T RANDALL LLC;WARREN LOBO; MARIANO C PIMENTELTRS OF THE MARIANO C. PIMENTALDATED MARCH 3,2006; CONSOLACIONT. PIMENTAL TRS OF THECONSOLACION T. PIMENTAL TRUSTDATED MARCH 3,2006: MARTINFARBENBLUM PARTNERSHIP LP; LPICOLLTNS AVE PROPERTIES LLC;SHAHRIAR SHAYANI &W NOOSHTNSHAYANI; PIEDAD OCAMPO TRS OFTHE PIEDAD OCAMPO REVOCABLETRUST, AMENDED AND RESTATED ONFEBRUARY 20, 2009; GERTRAUDRUCKSER; LORNGLEN PROPERTIESTNC; JAMES KAUFMAN TRS; JAMESKAUFMAN TRS; 1 514LLC LANCELOT

OFFICE OF COUNTY ATTORNEY, MIAMI.DADE COUNTY, FLORIDATELEPHONE 305.375,5151

Page 9

LLC; FB II31OI LLC; LA FORRESTA,LLC;3OO4 REALTY LLC; MIGUEL LEIBOVICHTRS of the MIGUEL LEIBOVICH 1992TRUST; ESTHER LEVENBROWN;YOI-INGDON YTIN TRS OF THEYOI-INGDON YUN TRUST AS AMENDEDAND RESTATED ON NOVEMBER I8,2014; FARANGIS LAVIAN;936 SOURCEREALTY LLC;MAZAL 618 LLC;FARANGIS LAVIAN; LA FORESTA LLC;SKY BLUE 35 LLC;J.M.D. TOV, LLC;KENNETH J REVIS; I41I EQUITIES LLC;TOVA FB LLC; SILVER HEEL INC;MICHELI CORP; ELP LIMITEDPARTNERSHIP; ; KENNETH J REVIS;AYSEL GURSACER' LORNGLENPROPERTIES INC; 1872 EQUITIES LLC;1514 LLC;ONE WORLDWIDETNVESTMENT INC;936 SOURCE REALTYLLC; PIRAMID HOLDING LLC; And LEONM. BIEGALSKI, as Executive Director of theState of Florida Department of Revenue,,

Defendants.

Plaintiff, PEDRO J. GARCIA, as Property Appraiser for Miami-Dade County, Florida,

(the "Propertv Appraiser") sues the above-captioned condominium association (the "Condo

Association") and individual condominium unit owners (individually, the "T_AxpeWIq"), and

LEON M. BIEGALSKI, as Executive Director of the State of Florida Department of Revenue (the

"Department"), and alleges:

l. In this action, the Property Appraiser appeals a decision of the Miami-Dade County

Value Adjustment Board ("VAB") that reduced the Properfy Appraiser's assessment of market

value under sections 193.011 and 193.023, Florida Statutes, in connection with the annual ad

valorem tax assessment of those certain residential condominium units owned individually by

OFFICE OF COUNTY ATTORNEY, MIAMI.DADE COUNTY, FLORIDATELEPHONE 305.375,5151

Page l0

each of the Taxpayers and identified by folio number as

attached hereto as Exhibit "A" for tax year 2015.

set forth in the Schedule of Taxpayers

OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDATELEPHONE 305.375.5151

Page I I

JURISDICTION. VENUE. PARTIES

2. This Court has exclusive jurisdiction of this equitable action pursuant to sections

194.036(lXa) and (b), and l94.l71of the Florida Statutes.

3, The condominium building that contains the individual units that are subject to the

challenged advqlorem tax assessments is located at4401 Collins Ave., Miami Beach, FL 33140

(the "Subject Propertlz"). Each individual unit (each a "S-ubj-9c1__Unj1") and its corresponding

owner, i.e., Taxpayer, who held title of record to such unit on the assessment date of January 1,

2015 andlor an ownership interest in such unit during tax year 2015, is identified inthe Schedule

of Taxpoyers. The unit number, folio number and legal description of each Subject Unit is

identifiedintheScheduleofSubjectUnitsattachedheretoas@

4. Venue is proper because the Subject Property is located in Miami-Dade County.

5. The Property Appraiser is the duly-elected appraiser for Miami-Dade County,

Florida, and is a proper plaintiff in this action under section l94,l8l(1Xb), Florida Statutes.

6. Each Taxpayer listed inthe Schedule of Taxpayers held title of record to the listed

Subject Unit as of the assessment date of January l, 2015, and/or held an ownership interest in

such unit during tax year 2015. The Condo Association was responsible for the operation of the

common elements of the Subject Property as of the assessment date. Thus, the Condo Association

and Taxpayers are proper defendants herein under section 194.1 8l(2), Florida Statutes.

7. The Department is named as a defendant in accordance with section 194.181(5),

Florida Statutes, because the tax assessment is contested on the grounds that it is contrary to the

laws and Constitution of the state of Florida.

8. This action is timely filed and all conditions precedent have been met.

Page 12OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDA

TELEPHONE 305.375.5151

FACTUAL ALLBGATIONS

9. The Subject Property is a 36-story oceanfront resort residential condominium hotel

and spa located in Miami Beach and known as the Fontainebleau II - Hotel and Spa.

10. The Property Appraiser's assessment of the aggregate market value of the Subject

Units for tax year 2015 was $297,330,230.

1 l. The assessed value of each Subject Unit is set forth in the Schedule o.f Volues

attached hereto as E[![!!$.]12. To arrive at the Subject Units'assessments for 2015, the Property Appraiser

applied professionally accepted appraisal practices, including the sales comparison, cost and

income approaches to real property valuation, while simultaneously considering the criteria set

forth in sections 193.011 and 193.023, Florida Statutes.

13. Applying this methodology, the Property Appraiser examined recent sales of

comparable properties, construction costs, and the Subject Units' location and condition, among

other factors.

14. The Condo Association filed petitions with the VAB on behalf of each Taxpayer

appealing the Property Appraiser's assessment of each Subject Unit's market value for tax year

201 5.

15. After a hearing on the VAB petitions held May 19,2016, Special Magistrate Jose

Ortega recommended that the market value for each of the Subject Units be reduced to an amount

less than the Property Appraiser's assessment.

16. The VAB adopted the Special Magistrate's recommendations. Consequently, the

Properfy Appraiser's assessment of the aggregate market value of the Subject Units for tax year

2015 was reduced to $237,864,184.

OFFICE OF COUNTY ATTORNEY, MIAMI.DADE COUNTY, FLORIDATELEPHONE 305.375.5151

Page l3

17. The individual assessment of each Subject Unit was reduced to the value set forth

inthe Schedule of Values.

18. The VAB's reductions represent an average decrease of twenty percent (20%) from

the Property Appraiser's assessment, which exceeds the variance thresholds set forth in section

194.036(lXb) of the Florida Statutes and meets the criteria thereunder for the instant appeal.

19. The market values adopted by the VAB were unlawful given that they are below

each Subject Unit's true'Just value."

20. The VAB's unlawful reduction will negatively impact the Subject Units' assessed

values not only in tax year 2015, but also in subsequent years as a result of the assessment cap

contained in Article VII, Section 4 of the Florida Constitution of 1968, and its implementing

statutes, including Sections 193.155, 193,1554, and 193.1555 of the Florida Statutes.

21. Therefore, the VAB's adjusted assessment of the Subject Units for tax year 2015

violates Florida statutory and constitutional law, including without limitation, sections 193.01I

and 193.155 of the Florida Statutes, and Article VII, Section 4 of the Florida Constitution.

WHEREFORE, the Property Appraiser respectfully requests that this Court enter an order:

a. finding that the Property Appraiser's assessment for the Subject Units for thecontested tax year was determined by an appraisal methodology that complies withthe criteria ofsection 193.01 I and professionally accepted appraisal practices;

b. finding that the VAB's adjusted assessment does not represent the just value of theSubject Units and is arbitrarily based on appraisal practices that are different fromthe appraisal practices generally applied by the Property Appraiser to comparableproperty within Miam i-Dade County;

c. reinstating and certiffing the Property Appraiser's assessment for the Subject Unitsfor tax year 2015;

d. directing the Department to approve the Property Appraiser's assessment for theSubject Units for tax year 2015;

Page 14OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDA

TELEPHONE 305.375.5151

e. directing the Tax Collector to issue a revised tax bill to the Condo Association and

Taxpayers for the deficiency in taxes and interest, including all appropriateadjustments to subsequent years' market and/or assessed value, in accordance withArticle VII, Section 4 of the Florida Constitution of 1968 and $ 194.192, Fla, Stat.;

awarding all of the Property Appraiser's costs pursuant to $ 194.192, Fla. Stat.; and

granting such other and further relief as this Court deems just and proper.

DESIGNATION OF E-MAIL ADDRESSES

Pursuant to Florida Rule of Judicial Administration 2.516, undersigned counsel hereby

designates his/her primary and secondary e-mail addresses for purposes of e-mail service as

follows:

Primary e-mail address: mastrucc@miamidade.govSecondary e-mail address: emily@miamidade.gov

Respectfully submitted,

ABIGAIL PRICE-WILLIAMSMiami-Dade County AttorneyStephen P. Clark Center, Suite 2810I l1 Northwest First StreetMiami, Florida 33128-1993

By: s/Michae l .I. Mastruc ciMichael J. MastrucciAssistant County AttorneyFlorida Bar Number 86130Telephone: (305) 375-5151

ob.

Fax:Email:

(30s) 37s-s6l r

mastrucc@m iam idade. govemily@miamidade.gov

OFFICE OF COUNTY ATTORNEY, MIAMI-DADE COUNTY, FLORIDATELEPHONE 305.375.5151

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