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Palm Beach Condo Owner’s Challenge to Utility-Line Tax Revived

Feb. 23, 2021, 6:03 PM

Condominium owner PBT Real Estate LLC may proceed with claims that special Palm Beach, Fla., taxes for putting utility lines underground are invalid under state law, the Eleventh Circuit ruled.

The trial court was mistaken in saying the real estate company failed to identify its legal theory, Judge Gerald B. Tjoflat said Monday for the appeals court. The company adequately cited Florida tax and assessment provisions, he said.

But the company’s due process, equal protection, and uncompensated takings claims were properly dismissed, he said.

The suit arises from a July 2017 decision by the Town of Palm Beach to “underground”...

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