Edward A. Crapo, in his capacity as Alachua County Property Appraiser, Appellant/Cross-Appellee,
Academy for Five Element Acupuncture, Inc., a Florida Non-Profit Corporation, Appellee/Cross-Appellant.
appeal from the Circuit Court for Alachua County. Toby S.
C. Dent, Jr., and Jennifer A. McClain of Dent & McClain,
Chartered, Sarasota, for Appellant/Cross-Appellee.
A. Donnelly and Jung Yoon of Donnelly Gross, Gainesville,
Matthew H. Mears, General Counsel, and James L. Richmond,
Assistant General Counsel, Tallahassee, for Amicus Curiae The
Department of Education, Commission for Independent
Moody, Attorney General, and Timothy E. Dennis, Chief
Assistant Attorney General, Tallahassee, for Amicus Curiae
State of Florida, Department of Revenue.
Benjamin K. Phipps of Phipps & Howell, Tallahassee;
Michael D. Minton of Dean Mead Minton & Zwemer, Fort
Pierce; Gerald J. Donnini of Moffa, Sutton & Donnini,
P.A., Fort Lauderdale; and Mitchell I. Horowitz of Buchanan
Ingersoll & Rooney PC, Tampa, for Amicus Curiae The Tax
Section of the Florida Bar.
E. Levy and Stuart W. Smith of The Levy Law Firm,
Tallahassee, for Amicus Curiae The Property Appraisers'
Association of Florida, Inc.
ON MOTION FOR CERTIFICATION
motion for certification is denied.
Lewis, Roberts, Bilbrey, Kelsey, Winokur, and MK Thomas, JJ,
C.J., and B.L. Thomas, Rowe, Makar, Osterhaus, and Jay, JJ.,
concur in part and dissent in part.
J., dissenting from denial of certification.
jurisdiction exists for our supreme court to review this case
because it expressly affects a class of constitutional
officers, i.e., property appraisers. Art. V, § 3(b)(3),
Fla. Const.; Bystrom v. Whitman, 488 So.2d 520, 521
(Fla. 1986); see also Delta Prop. Mgmt. v. Profile Invs.,
Inc., 87 So.3d 765, 767 (Fla. 2012). Certifying the
following questions, [*] however, would provide greater clarity
and assist in assessing review:
1) Is a post-secondary school or educational institution such
as the Academy certified and regulated by the Florida
Department of Education Commission for Independent Education
and thereby an educational institution within ...