Case Name: Dan SOWELL, Bay County Property Appraiser, Appellant, v. STATE OF FLORIDA DEPARTMENT OF REVENUE In re the Matter of Certain Decisions of the 2012 Bay County Value Adjustment Board, Appellee
Court: Florida District Court of Appeal
Jurisdiction: Florida
Decision Date: 2013-10-11
Citations: 122 So. 3d 996
Docket Number: No. 1D13-2799
Parties: Dan SOWELL, Bay County Property Appraiser, Appellant, v. STATE OF FLORIDA DEPARTMENT OF REVENUE In re the Matter of Certain Decisions of the 2012 Bay County Value Adjustment Board, Appellee.
Judges: ROBERTS and SWANSON, JJ., concur; MAKAR, J., concurs with written opinion.
Reporter: Southern Reporter, Third Series
Volume: 122
Pages: 996–997

Head Matter:
Dan SOWELL, Bay County Property Appraiser, Appellant, v. STATE OF FLORIDA DEPARTMENT OF REVENUE In re the Matter of Certain Decisions of the 2012 Bay County Value Adjustment Board, Appellee.
No. 1D13-2799.
District Court of Appeal of Florida, First District.
Oct. 11, 2013.
Loren E. Levy and Ana C. Torres, of The Levy Law Firm, Tallahassee, for Appellant.
Nancy Terrel, General Counsel, Department of Revenue, Tallahassee, for Appel-lee.

Opinion:
PER CURIAM.
DISMISSED.
ROBERTS and SWANSON, JJ., concur; MAKAR, J., concurs with written opinion.