l. This is an action for equitable and statutory relief to contest an ad valorem tax

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1 Filing # E-Filed 0l/ l2:42:48pm IN THE CIRCUIT COURT OF THE NINETEENTH JUDICIAL CIRCUIT IN AND FOR ST. LUCIE COLINTY, FLORIDA CNIL ACTION COASTAL QSR, LLC, vs. Plaintiff, CASE NO.: s620r6ca (oc) DIVISION; Judge William L. Roby KEN PRUITT, as St. Lucie County Property Appraiser, CHRIS CRAFT, as St. Lucie County Tax Collector, and MARSHALL STRANBURG, as the Executive Director of the Florida Department of Revenue, Defendants. COMPLAINT Plaintiff, COASTAL QSR, LLC, ("Coastal"), sues Defendants, KEN PRUITT, as St. Lucie County Property Appraiser ("Property Appraiser"), CHRIS CRAFT, as St. Lucie County Tax Collector ("Tax Collector"), and MARSHALL STRANBURG, as the Executive Director of the Florida Department of Revenue ("Executive Director"), and alleges as follows: l. This is an action for equitable and statutory relief to contest an ad valorem tax assessment for the tax year This Court has jurisdiction pursuant to Section (l), Florida Statutes, and Article V, Sections 5 and20 of the Florida Constitution. 2. Plaintifl Coastal, is a Delaware limited liability company authorized to conduct business in the State of Florida. 3. Coastal is the taxpayer of record and the party responsible for payment of taxes for certain real property located in St. Lucie County, Florida assessed under Parcel I.D. No having an address of 1812 S. U.S. Highway l, Fort Pierce, Florida (the "subject Property"), which is owned by St. Lucie Bells, LLC ("Owner").

2 4. Coastal has obtained the written consent of the Owner to file this action and, as the party responsible for payment of taxes, Coastal has standing to bring this action to contest the 2015 ad valorem tax assessment on the Subject Property. 5. Defendant, Property Appraiser, lawfully holds the office of Property Appraiser of St. Lucie County, Florida. Property Appraiser is sued herein in his official capacity and is a necessary party to this action pursuant to Section (2), Florida Statutes. 6. Defendant, Tax Collector, is the duly appointed and acting tax collector for St. Lucie County, Florida. Tax Collector is sued herein in his official capacity and is a necessary party to this action pursuant to Section (3), Florida Statutes. 7. Defendant, Executive Director, is sued herein in his official capacity and is a necessary party to this action pursuant to Section (5), Florida Statutes because the tax assessment is also being contested on the grounds that it is contrary to the laws and Constitution of the State of Florida. 8. Coastal files this action to contest the assessment of ad valorem taxes for 2015 upon the Subject Property. 9. Property Appraiser certified the assessment of the Subject Property for valorem purposes in 2015 in the amount of One million, two hundred ninety nine thousand, ad six hundred dollars and no cents ($1,299,600.00). 10. Based on that assessment, Tax Collector demanded payment for ad valorem taxes (hereafter the "Demanded Taxes") plus certain non-ad valorem assessments. 11. Coastal paid in full the Demanded Taxes as adjusted to reflect a discount for being postmarked by November 30, A true and correct copy of the tax receipt is attached hereto as Exhibit "A" and incorporated by reference herein. SLK_TAM:# v1 Page 2 of5

3 12. Coastal timely filed a petition with the St. Lucie County Value Adjustment Board (the "VAB"), seeking a reduction in the assessment for the Subject Property to Five Hundred Thirteen One Hundred Six Dollars and no cents ($513,146.00). 13. The VAB entered a decision dated December 10, 2015 granting, in part, the relief requested by Coastal by reducing the assessment of the Subject Property to One Million Dollars and no cents ($1,000,000). 14. Coastal has performed all conditions precedent to the filing of this action, including timely filing this action pursuant to Section , Florida Statutes. 15. Property Appraiser's assessment of the Subject Property, as adjusted by the VAB, is unlawful and invalid because Property Appraiser failed to properly consider one or more of the factors enumerated in Section , Florida Statutes. 16. Additionally, Property Appraiser's assessment of the adjusted by the VAB, was arbitrarily based on appraisal practices which Subject Property, as are different from the appraisal practices generally applied by the Property Appraiser to comparable property within the same class within St. Lucie County. 17. Property Appraiser's assessment of the Subject Property, as adjusted by the VAB, exceeds the just value and, therefore, violates Article VII, Section 4 of the Florida Constitution. 18. Property Appraiser's failure to properly consider the factors set forth in Section , Florida Statutes and all other Florida Statutes relating thereto renders the assessment of the Subject Property, as adjusted by the VAB, inaccurate, illegal, arbitrary, and violative of established requirements of law in determining the just valuation of real property for ad valorem taxation purposes. SLK_TAM:# v1 Page 3 of5

4 19. Based in part on the aboveo Property Appraiser's assessment is not entitled to any presumption of correctness pursuant to Section , Florida Statutes. 20. Coastal will be irreparably damaged if Defendants are permitted to keep the collection of the full tax paid based on the unlawful 2015 assessment. WHEREFORE, Plaintiff, COASTAL QSR, LLC, demands that this Court take jurisdiction over this cause and further demands judgment as follows: 1. Declaring the assessment to be in excess ofjust value and setting aside the assessment on the Subject Property; Establishing the proper assessment for the Subject conformance with applicable Florida law; Directing Defendant, Chris Craft, St. Lucie County Tax cancel the original bills, issue new bills in the reassessed return to Coastal all amounts of ad valorem taxes paid in Property in Collector, to amounts, and excess of the correct amount based on a proper assessment; 4. Awarding Plaintiff its costs incurred in bringing this action pursuant to Section (l), Florida Statutes; and 5. Granting Plaintiff such other and further relief as deemed just and equitable. DATED: January 14,2016 SLK TAM:# v1 Page 4 of5

5 SHUMAKER, LOOP & KENDRICK, LLP By: /s/ Mark A. Connolly MARK A. CONNOLLY Florida Bar No (Primary ) (Secondary ) 101 East Kennedy Blvd., Suite 2800 Tampa, Florida Telephone (813) Fax (813) Attorneys for Plaintiff, Coastal QSR, LLC SLK TAM:# v1 Page 5 of5