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<br />CITY OF MIAMI BEACH, Plaintiff, v. JOEL W. ROBBINS, etc., et al., Defendants. Cir... Page 1 of 3
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<br />12 Fla. L. Weekly Supp. 650a
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<br />Taxation -- Ad valorem -- Exemptions -- Municipal property -- Challenge to value adjustment
<br />board decision upholding property appraiser's denial of municipal property tax exemption for
<br />city-owned parking garage -- Lease of retail space in parking garage building, granting priority
<br />access to parking spaces to hotel and inclusion of private companies in sharing profits from garage
<br />operation are private for-profit uses that do not qualify as serving governmental-governmental
<br />purpose necessary to qualify for municipal property tax exemption -- Private uses of garage by
<br />retail stores and two hotels are not merely incidental -- No merit to argument that hotels' uses
<br />should be discounted because they are not granted by leases where uses granted by easements and
<br />covenants running with land do not eliminate private use of property and convey greater and
<br />more secure property interests than would be conveyed by leases -- Summary judgment granted
<br />in favor of property appraiser -- Section 194.301 does not affect presumption of correctness of
<br />property appraiser's decision to grant or deny exemptions, as statute "relates to valuations made
<br />by property appraiser and not exemptions or categorizations"
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<br />CITY OF MIAMI BEACH, Plaintiff, v. JOEL W. ROBBINS, etc., et al., Defendants. Circuit Court,
<br />11 th Judicial Circuit in and for Miami-Dade County, General Jurisdiction Division. Case No. 02-31177
<br />CA 06. March 31,2005. Jeri B. Cohen, Judge. Counsel: Robert T. Datorre and Gary Held, Assistant
<br />City Attorneys, Miami Beach, for Plaintiff. Robert A. Ginsburg, County Attorney, and Thomas W.
<br />Logue, Assistant County Attorney, for Property Appraiser. Mark T. Aliff.
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<br />ORDER GRANTING FINAL SUMMARY JUDGMENT
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<br />This matter came for hearing on March 30, 2005 on the parties' cross-motions for summary judgment.
<br />This case raises the question whether a certain parking garage owned by the City of Miami Beach is
<br />entitled to a municipal property tax exemption for tax year 2001. The City applied for such exemption,
<br />the Property Appraiser denied the exemption, the City filed a petition challenging such denial before the
<br />Value Adjustment Board, and the Value Adjustment Board upheld the Property Appraiser's decision.
<br />The City then filed the instant case, challenging the denial of its application for an exemption.
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<br />The subject property, known as the" 16th Street Parking Garage," is a six story parking garage built in
<br />1998 and located at 1550 Collins A venue on Miami Beach. It contains approximately 800 parking
<br />spaces and 261,800 square feet. On the ground floor, the subject property has approximately 20,752
<br />square feet ofretail sales space fronting on Washington A venue, Collins A venue, and 16th Street.
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<br />At all times relevant to this lawsuit, the City has offered the 20,752 feet of retail space for rent to private
<br />companies and has leased the space to various for-profit enterprises including a bar and grill, a liquor
<br />store, and imported clothing stores. In addition, the City has granted the Loews' Hotel, a privately owned
<br />and operated for-profit hotel, an Easement and Covenant running with the land. Among other things, the
<br />Easement and Covenant allows Loews to share in the profits from the operation in the garage. In
<br />particular, it provides that Loews shall pay an annual Garage Usage Fee of $550,000 and receive in
<br />return 41. 7% of the first $1,320,000 of Gross Parking Revenues and 28% of such revenues over
<br />$1,320,000.
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<br />The Easement and Covenant also grant Loews "priority access" to 560 out of the 800 existing parking
<br />spaces. Regarding the Hotel's "priority access" to parking, the Easement and Covenant provides that, if
<br />the Hotel's patrons are unable to use the spaces because they are occupied by parking by members of the
<br />general public, the Hotel can require the City to mark the spaces for the exclusive use of the Hotel and to
<br />hire a towing company to remove violators. A similar Easement and Covenant was granted to the Royal
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<br />http://www.floridalawweekly .com/newsystem/showfile. php?fromsearch= 1 &file= ../supfil... 11/26/2008
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