Division: AH Filing 65177163 E-Filed 12/08/2017 04:06:46 PM IN THE CIRCUIT COURT OF THE FIFTEENTH JUDICIAL CIRCUIT IN AND FOR PALM BEACH COUNTY, FLORIDA CIVIL DIVISION JUPITER GOLF CLUB, LLC, a foreign limited liability company, Plaintiff, Case 0.: vs. Division: DOROTHY IACKS, as Property Appraiser, ANNE M. GANNON as Tax Collector and LEON M. BIEGALSKI, as Executive Director of the Florida Department of Revenue, Defendants. COMPLAINT Plaintiff, JUPITER GOLF CLUB, LLC, a foreign limited liability company, sues Defendants, DOROTHY JACKS as Property Appraiser (?Appraiser?), ANNE M. CANNON as Tax Collector (?Collector?), and LEON M. BIEGALSKI as the Executive Director of the Florida Department of Revenue, and alleges: 1. This is an action to contest an ad valorem tax assessment for the tax year 2017 and this Court has jurisdiction pursuant to Chapter 194, Florida Statutes, and article V, sections 5 and 20 of the Florida Constitution. 2. Plaintiff is a Delaware limited liability company. 3. Appraiser is sued herein in her official capacity and is a necessary party to the action pursuant to section 194.181 (2), Florida Statutes. 4. Collector is sued herein in her official capacity and is a necessary party to the action pursuant to section 194.181 (3), Florida Statutes. FILED: PALM BEACH COUNTY, FL, SHARON R. BOCK, CLERK, 12/08/2017 04:06:46 PM 5. Defendant Biegalski is sued in his official capacity as the Executive Director of the Florida Department of Revenue and is a necessary party to this action pursuant to section Florida Statutes. 6. Plaintiff is the owner of certain real property located in Palm Beach County, Florida, identified by Appraiser using the following Property Control Nos. Property Control No. 30-43-41-19?16-007?0000 30-43-41-19-16?013-0000 referred to hereinafter as the ?Subject Property.? 7. Appraiser estimated the Subject Property?s just and assessed values for ad valorem purposes as follows: Account No. lust Value Assessed Value 30-43-41-19-16-006-0000 $15,674,484 $15,674,484 30-43-41-19-16-007?0000 $2,631,276 $2,631,276 30-43-41-19-16?009-0000 $2,660 $2,660 30-43-41-19-16-013?0000 $1,360,772 $1,354,401 (hereinafter the ?assessments?). 8. Plaintiff, pursuant to section Florida Statutes, has paid a good faith estimate of taxes which it believes to be lawfully due and owing. Copies of the receipts are attached hereto as Plaintiff?s Composite Exhibit 9. Plaintiff has performed all conditions precedent which are required to be performed by Plaintiff in establishing its right to bring this action. Specifically, this action has been filed within the time period prescribed by section 194.171(2) Florida Statutes. 10. Appraiser failed to comply with section 193.011, Florida Statutes, and professionally accepted appraisal practices in assessing the Subject Property. 11. The assessments do not represent the just value of the Subject Property as of the lien date because they exceed the market value and therefore violate article VII, section 4 of the Florida Constitution. 12. Appraiser has included the value of certain intangible property in the assessments, in violation of article VII, section 1(a) of the Florida Constitution. WHEREFORE, Plaintiff demands that this Court take jurisdiction over this cause and the parties hereto; enter an order setting aside the assessments on the Subject Property as excessive; establish the proper just and assessed values for the Subject Property in accordance with the Constitution of the State of Florida and section 193.011, Florida Statutes; direct the Collector to cancel the original bills and issue new tax bills in said reassessed amounts; and finally, to award Plaintiff its costs incurred in bringing this action pursuant to section 194.192, Florida Statutes, and award such other general relief as may be just and equitable. obj??rt E. V. Kelleyjjr. Florida Bar 0. 451230 HILL, WARD HENDERSON, PA. 101 E. Kennedy Boulevard, Suite 3700 Tampa, FL 33601 (813) 221?3900 (813) 221-2900 FAX rob.kelley@hwhlaw.com relitrevk@hwhlaw.corn Attorney for Plaintiff Original Message--?-- From: BAN KUNITED Sent: Friday, December 8, 2017 2:24 PM To: Michael Vizzi Subject: Wire OUT 296,595.01 JUPITER GOLF CLUB LLC BANKUNITED 14817 OAK LANE MIAMI LAKES, FL 33016 JUPITER GOLF CLUB LLC 115 EAGLE TREE TERR JUPITER FL 33477- OUTGOING TRANSFER Wire Transfer Ref# 20171208R0660542 llVlAD 20171208F7B74M2C000669 TIME STAMP 12081420 RFB Receiver ABA WELLS FARGO NA BNF PALM BEACH COUNTY TAX COLLECTOR 301 N. OLIVE AVENUE, 3RD FL WEST PALM BEACH, FL 33401 ORG JUPITER GOLF CLUB LLC 115 EAGLE TREE TERR JUPITER FL 33477? 08! BBI INS Transfer Amount 296,595.01 Transfer Fee :0.00 Debit Account Total Debit: 296,595.01 The information transmitted is intended only for the person or entity to which it is addressed and may contain confidential and/or privileged material. Any review, retransmission, dissemination or other use of, or taking of any action in reliance upon this information by persons or entities other than the intended recipient is prohibited. If you received this in error, please contact the sender and delete the material from any computer. COUNTY OF PALM BEACH NOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS BEFORE CALLING -. NON-AD PROPERTY CONTROL NO . BILL NOI CIVIC APPLIED EXEMPTIOMS) LEGAL DESCRIPTION 30?43?41?19-16?006-0000 2017 101644847 57 TRUMP NATIONAL GOLF- CLUB JUPITER A PUD TR F-A KIA CLUBHOUSE SPA 133333131133 7255THAVEFL26 ANNE M- GANNON NEW YORK NY 10022?2519 CONSTITUTIONAL TAX COLLECTOR Serving Palm Beach County pbctax. com 2017 REAL ESTATE PROPERTY TAX BILL READ REVERSE SIDE BEFORE CALLING . A VALO EM TAXES -. READ REVERSE SIDE BEFORE CALLING TAXING AUTHORITY TELEPHONE ASSESSED EXEMPTION TAXABLE MILLAGE TAX AMOUNT COUNTY 561-355-3996 15,674,484 15,674,484 4.7815 74,947.55 COUNTY DEBT 561-355?3996 15,674,484 - -- 15,674,484 0.1208 1,893.48 JUPITER MSTU - 56163553996 15,674,484 - 15,674,484 2.0038 31,408.53 JUPITER INLET 561-746-2223 15,674,484 15,674,484 0.1089 1,706.95 LIBRARY 561-355-3996 15,674,484 15,674,484 0.5491 8,606.86 LIBRARY DEBT 561-355-3996 15,674,484 15,674,484 0.0400 626.98 TOWN OF JUPITER 561-746-5134 15,674,484 15,674,484 2.4633 38,610.96 TOWN OF JUPITER DEBT 561-746?5134 15,674,484 15,674,484 0.2182 3,420.17 CHILDRENS SERVICES COUNCIL 561-740-7060 15,674,484 15,674,484 0.6590 10,329.48 F.I.N.D. 561627-3386 -1 5,674,484 15,674,484 0.0320 501.58 PBC HEALTH CARE DESTRICT 561-659?1270 - 15,674,484 15,674,484 0.7808 12,238.64 SCHOOL LOCAL 561-434-8837 15,674,484 15,674,484 2.4980 39,154.86 SCHOOL STATE 561434-8837 15,674,484 15,674,484 4.2710 66,945.72 EVERGLADES CONST PROJECT 561?686-8800 15,674,484 16,674,484 0.0441 691.24 80 FLA WATER MANAGEMENT DIST. 561-686-8800 15,674,484 15,674,484 0.1275 1,998.50 80 FLA WATER MGMT OKEE BASIN 56168646800 15,674,484 . 0.1384 2,169.35 TOTAL AD VALOREM 295, 250. 85 .READ REVERSE SIDE BEFORE CALLING LEWING AUTHORITY TELEPHONE RATE AMOUNT SOLID WASTE AUTHORITY OF PBC 561-640-4000 24,493.24 24,493.24 TOTAL NON- AD VALOREM 24,493.24 TOTALAD VALOREM AND NON AD VALOREM COMBINED 319,749.09 . AMOUNT 311313731310 nzcawen By, .0150 31,2011 JAN 31, 2013 320. 23, 2013 MAR31, 2.013. TAXES ARE BELINQUENT $306,959.12 $310,156.02 $313,354.10 $316,551.30 $319,749.09 APRIL 1, 2010, 4% 3% 2% 1% NO mscoum DETACH HERE 32112351: 3101: FOR msmucnons AND DETACH HERE COUNTY OF IIBEACH: NOTICE OF AD TAXES AND NON- AD VALOREM ASSESSMENTS PROPERTY CONTROL ND.II --: 9.11318- BILL 30 43- 41 19? 16? 006? 0000 2017 101644847 JUPI ITER GOLF CLUB LLC LENNJG STEPHANIE 725 5TH AVE FL2 20171013443470313743091 LEGAL DESCRIPTION TRUMP NATIONAL GOLF CLUB JUPITER A I. 3- PUD .TRI IKIA. CLUBHOUSE 3 I3IPIA 1. MAKE PAYM ENT 70: TAX COLLECTOR, PALM BEACH COUNTY P.0. BOX 3353 WEST PALM BEACH, FL 33402?3353 $306,959.72 4% 3% 2% 1% $310,156.62 $313,354.70 $316,551.60 $319,749.09 N0 DISCOUNT - . - .- 2017 REAL ESTATE PROPERTY TAX BILL RE PT Bill 07/06/2017 COUNTY OF PALM BEACH NOTICE VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS 30-43-41?19-16?007?0000 2017 101644527 57 TRUMP NATIONAL GOLF CLUB JUPITER A PUD TRS 1A THRU JIM HEAL-I G-3A KIA GOLF COURSE JUPITER GOLF CLUB LLC LENNIG STEPHANIE 725 5TH AVE FL 26 NEW YORK NY 100222519 [.176 ANNE M. GANNON CONSTITUTIONAL TAX COLLECTOR Serving Palm Beach County pbctax. com 2017 REAL ESTATE PROPERTY TAX BILL 028 L99 9 EI EXEMPTION TAXABLE MILLAGE TAX AMOUNT COUNTY 2,631,276 4.7815 12,581.45 COUNTY DEBT 2,631,276 0.1208 317.86 JUPITER FIRE MSTU 2,631,276 2.0038 5,272.55 JUPITER INLET ?31,276 0.1089 286.55 LIBRARY ,631,276 0.5491 1,444.83 LIBRARY DEBT 561-355? 3996 2,631,276 2,631,276 0.0400 105.25 TOWN OF JUPITER 561 -746-51 34 2,631, 276 2,631,276 2.4633 6,481.62 TOWN OF JUPITER DEBT 63 76 631,276 0.2182 574.14 CHILDRENS SERVICES COUNCIL ,63-1,276 0.6590 1,734.01 F.I.N.D. 4 ,631,276 0.0320 84.20 PBC HEALTH CARE DISTRICT 3,251 ,276 0.7808 2,054.50 SCHOOL LOCAL 561-434- 8637 2,631,276 2,661,276 2.4980 6,572.93 SCHOOL STATE 561-434- 8837 2,631,276 2,631,276 4.2710 11,238.18 EVERGLADES CONST PROJECT 561?686?8800 2,631,276 2,631,276 0.0441 116.04 SO FLA WATER MANAGEMENT DIST. 2? 31,276 2,631,276 0.1275 335.49 SO FLA WATER MG 2 - 84 364.17 49.563 7 NG AUTHORITY TELEPHONE RATE AMOUNT SOLID WASTE AUTHORITY OF PBC 561?640-4000 387.84 387.84 TOTAL NON-AD VALOREM 387.84 TOTAL VALOREM AND NON-AD VALOREM COMBINED 49,951.61 $47,953.54 $48,453.06 $48,952.57 $49,452.09 $49,951.61 4% 3% 2% 1% NO DISCOUNT DETACH HERE REVERSE SIDE FOR INSTRUCTIONS AND DETACH HERE COUNTY OF PALM BEACHTNOTICE OF AD VALOREM TAXES AND NON-AD VALOREM ASSESSMENTS 30?43?41-19-16-007-0000 101644527 JUPITER GOLF CLUB LLC LENNIG STEPHANIE (3/0 25 5THA NEWYORK65L133222519 anumnlhuusamawaslbm LEGAL DESCRIPTION P.O. BOX 3353 MAKE PAYMENT T0: WEST PALM BEACH, FL 33402-3353 TAX COLLECTOR, PALM BEACH coum $47,953.54 $48,453.06 $48,952.57 $49,452.09 $49,951.61 4% 3% 2% 1% NO DISCOUNT RE PT Bili 07/05/2017 2017 REAL ESTATE PROPERTY TAX BILL COUNTY OF BEACH. NOTICE OF AD VALOREM TAXES AND NON- AD VALOREM ASSESSMENTS PROPERTY N0 BIIL No .. APPLIED EXEMPTIOMS) LEGAL 30-43-41 -1 9-1 6-009-0000 2017 101644774 57 TRUMP NATIONAL GOLF CLUB JUPITER A PUD TR I-A 32 1611.66616666 7255THAVEFL26 ANNE M- CANNON NEW YORK NY 10022-2519 CONSTITUTIONAL TAX COLLECTOR Serving Palm Beach County pbctax. com 2017 REAL ESTATE PROPERTY TAX BILL READIIEVERSE SIDE BEFORE CALLING . A .vA I. 0 II TAXES IIEAD REVERSE SIDE BEFORE CALLING TAXING AUTHORITY TELEPHONE ASSESSED EXEMPTION TAXABLE MILLAGE TAX AMOUNT COUNTY 561-356-3996 2,660 2,660 4.7615 1272 COUNTY DEBT 561655-3996? 2,660 2.660 0.1208 0.32 JUPITER FIRE MSTU .__561-355-3996: 2,660 - 2,660 2.0036 5.33 JUPITER INLET .561-746-2223 2,660; - 2,660 0.1069 0.29 LIBRARY 561-355-3996 - 2,660 2,660 0.5491 1.46 LIBRARY DEBT 561-355-3996 2,660 2,660 0.0400 0.11 TOWN OF JUPITER 561-746-5134 2,660 2,660 2.4633 6.55 TOWN OF JUPITER DEBT 561-7465134 2,660 2,650 0.2162 0.66 CHILDRENS SERVICES COUNCIL .561-740-7000 - 2,660 2,660 0.6590 1.76 F.I.N.D. 561627-3366 - 2,660 2,660 0.0320 0.09 PBC HEALTH CARE DISTRICT 561-6594270 2,660 -- 2,660 0.7606 2.06 SCHOOL LOCAL 561-4346637 2,660 2,660 2.4960 6.64 SCHOOL STATE 561-434-6637 2,660 2,660 4.2710 11.36 EVEROLAOES CONST PROJECT 561?686-8800 2,660 2,660 0.0441 0.12 SO FLA WATER MANAGEMENT DIST. 561?686-8800 -. 2,660 2,660 0.1275 0.34 so FLA WATER MGMT - OKEE BASIN- 561-.666-6600 . 2,660. 2,660 0.37 TOTAL AD VALOREM 50.IIEAD REVERSE SIDE BEFDIIE- CALLING LEWING AUTHORITY TELEPHONE RATE AMOUNT TOTAL NDN- AD VALOREM 0.00 TDTAL A0 VALOREM AND NDN- AD VALOREM ICOMBI-NED 50.11 . AMOUNTDUEWHENRECEIVEDBY .. 3 IAN 2016 TED 26,? 2616: 2016 ARE. DELINQUENT $48.10 $48.62 $49.11 $49.61 $50.11 APRIL .1, 2018 4% 3% 2% 1% N0 DISCOUNT HERE REVERSE SIDE FOR INSTRUCTIONS AND DETACH HERE COUNTY OF PALM BEACH. NOTICE OF AD VALOREM TAXES AND NON- AD VALOREM ASSESSMENTS PROPERTY CONTROL N0- VEAII BILL NO 2017 101644774 JUPITER GOLF CLUB LLC LENNIG STEPHANIE (3/0 725 5TH AVE FL 26 NEW YORK NY 10022-2519 LEGAL DESCRIPTION GOLF $48.10 4% RE PT Bill 07/06/2017 P.0. BOX 3353 WEST PALM BEACH, FL 33402-3353 MAKE PAYMENT T0: TAX COLLECTOR, PALM BEACH COUNTY $50.11 NO DISCOUNT 2017 REAL ESTATE PROPERTY TAX BILL COUNTY OF PALM BEACH: NOTICE OF AD VALOREM TAXES AND NON- AD ASSESSMENTS LENNIG STEPHANIE CIO 725 5TH AVE FL 26 NEW YORK NY 10022-2519 9? JUPITER GOLF CLUB LLC PROPERTY CONTROL NO . BILL N0 APPLIED EXEMPTIONIS) LEGAL 30-43-41 -1 9-1 5-013-0000 2017 101544138 57 TRUMP NATIONAL GOLF CLUB JUPITER A PUD TR (3- A KIA MAINTENACE FACILITY ANNE M. CANNON CONSTITUTIONAL TAX COLLECTOR Serving Palm Beach County pbctax. com 2017 REAL ESTATE PROPERTY TAX BILL READ BEFORE CAL-LING. - .AD VALOREM TAXES . READ REVERSESIDEBEFORE CALLING TAXRRSAUTHORHY TELEPHONE ASSESSED TAXABLE MRLAGE TAXAMOUNT COUNTY 551-355-3995 1,354,401 1,354,401 4.7315 5,475.07 .'-5513553995 ~1354401 L354401 01203 15351 FIRE MSTU - 1-551-355-3995 . 1,354,401 - .. . . 1,354,401 2.0033 2,713.95 JLRETERTNLET 5517452223_ 1354401 L354401 01039 14749 UBRARY 551-355-3995 1,354,401 - 1,354,401 0.5491 743.70 I15RARVEDEBT 5513553995 L354401 1354401 00400 5413 TOWN OF JUPITER 551-745?5134 1,354,401 1,354,401 2.4533 3,335.30 TOWN OF JUPITER DEBT 551-745-5134 1,354,401 . . . 1,354,401 0.2132 295.53 CHILDRENS SERVICES COUNCIL - 551-740-7000 - 1,354,401 - . 1,354,401 0.5590 592.55 emu .maw1~ ,gs-memm 0mm EM PBC HEALTH CARE DISTRICT 551-559-1270 1,354,401 1,354,401 0.7303 1,057.52 SCHOOL LOCAL 551-434-3337 1,350,772 1,350,772 2.4930 3,399.21 SCHOOL STATE 551-434-3337 1,350,772 1,350,772 4.2710 5,311.35 EVERGLADES CONST PROJECT 551-535-3300 1,354,401 1,354,401 0.0441 59.73 so FLA WATER MANAGEMENT DIST. 551-535-3300 1,354,401 1,354,401 0.1275 172.59 50 FLA WATER MCMT BASIN 551-535-3500 _21 354,401 . - .- 0.1354 137.45 TOTAL AD VALOREM 25,555.13 READ REVERSE SIDE BEEORE CALLING - . - - READ. REVERSESIDEBEFSRECALLING LEWING AUTHORITY TELEPHONE RATE AMOUNT SOLID WASTE AUTHORITY OF PBC 551-540-4000 3,009.39 3,009.39 mm NON- 10 VALOREM 3,009.39 TOTAL AD VALOREM AND NON- AD VALOREM COMBINED 23,554.AMOUNT DUE WHEN RECEIVED BY . . 3012031201713; 11531,'2013 3f 2532s, 2018] MAR31, 2013 TAXESARE DELINQUENT $27,421.99 $27,707.54 $27,993.29 $23,273.93 $23,554.57 .. APRIL 2018 4% 3% 2% 1% N0 DISCOUNT . DETACH HERE REVERSE SIDE FOR INSTRUCTIONS AND HERE COUNTY OF PALM BEACH. NOTICE OF AD VALOREM TAXES AND NON- AD VALOREM ASSESSMENTS RD 3' YEAR 30? 43- 41? 19? 16- 013- 0000 2017 JUPITER GOLF CLUB LLC LENNIG STEPHANIE CIO 725 5TH AVE FL 26 NEW YORK NY 10022-2519 LEGAL DESCRIPTION TRUMP NATIONAL GOLF CLUB JUPITER PUD TR, KIA MAINTENACE FACILITY $27,421.99 $27,707.64 101644138 PO. BOX 3353 MAKE PAYMENT TO: WEST PALM BEACH, FL 33402-3353 TAX COLLECTOR, PALM BEACH COUNTY $27,993.29 $28,278.93 $28,564.57 4% 3% RE PT Bill 07/06/2017 2% 1% NO DISCOUNT 2017 REAL ESTATE PROPERTY TAX BILL