Preview
Filing # 144748522 E-Filed 02/28/2022 03:55:59 PM
IN THE CIRCUIT COURT OF THE ELEVENTH JUDICIAL CIRCUIT
IN AND FOR MIAMI-DADE COUNTY, FLORIDA
RAUL MEJIA, and VIRGINIA LOPEZ,
Plaintiffs,
v. Case No. 2018-CA-012371
PEDRO GARCIA, as Property Appraiser
of Miami-Dade County; LEON M.
BIEGALSKI, as Executive Director of
the Florida Department of Revenue; MARCUS
SAIZ DE LA MORA, as Tax Collector of
Miami-Dade County,
Defendants.
______________________________________/
DEFENDANT, EXECUTIVE DIRECTOR’S RESPONSE
TO PLAINTIFFS’ REQUEST FOR PRODUCTION
Defendant Jim Zingale, as Executive Director of the Florida Department of
Revenue (“the Department”) 1, responds to the “Plaintiffs’ First Request for
Production on Defendant Florida Department of Revenue,” dated January 27,
2022, and states:
General Objection to All Requests
The Department responds to these requests based on a diligent inquiry of
sources reasonably likely to contain responsive documents, based upon the
Department’s institutional memory. The Department has not performed
extensive searches for electronically stored information (“ESI”) responsive to
1
Jim Zingale was named Executive Director of the Florida Department of
Revenue on January 29, 2019. Pursuant to Florida Rule of Civil Procedure
1.260(d)(1), Dr. Zingale is automatically substituted as a party to this action.
these requests. The Department has thousands of employees and has employed
multiple email systems and other programs to store ESI during the timeframe of
this request for production, i.e., “at any time.” The Department objects as
unduly burdensome any additional efforts to locate responsive documents. Such
efforts would involve extensive use of information technology, clerical, and
supervisory resources. It is not anticipated that the enormous effort required by
performing electronic data searches, processing and reviewing the results
thereof, and production of any possible results would produce substantial
additional information of any relevance.
Requests
1. Provide a copy of all document listed in your response to
Interrogatory 1 of the Plaintiffs Third set of Interrogatories.
DOR Response: None.
2. Provide a copy of the relevant sections all DOR procedural manual(s)
then in existence as at August 29, 2013 which is applicable to and/or
includes procedures for revocation of a homestead exemption
regardless of how the information or notification of the facts giving rise
to the revocation is obtained or received by Property Appraisers in
Florida.
DOR Response: None.
3. Provide a copy of all DOR approved forms which Plaintiffs were required
to file with the Property Appraiser to notify the Property Appraiser of
Miami-Dade County of the Rental of the subject property, despite an
oral notification of the rental of the subject property on August 29,
2013.
DOR Response: None.
2
4. Provide any and all forms approved by the DOR, in force and
effect on August 29, 2013 which Plaintiffs were required to
submit to exclusively report the rental of the subject property in
writing, including the form or document responsive to Request
No. 3.
DOR Response: None.
5. Provide a copy of all DOR approved forms which Plaintiffs could
have used to apply for and obtain a senior citizen exemption
without first obtaining a homestead exemption for tax year 2013.
DOR Response: This question does not contain sufficient
information for the Department to respond.
6. Since DOR provides oversight1 to the Property Appraisers of Florida,
including the Property Appraiser of Miami-Dade County, regarding
“Property classification and exemptions,” and “technical and legal
assistance,” provide any and all documents wherein the DOR provided
technical and legal assistance to the property appraisers of Florida,
including the Miami-Dade County Property Appraiser, regarding
“property classification and exemptions,” including but not limited to:
a. Denial and/or Revocation of homestead exemptions;
b. Retroactive tax liens;
c. Application of Fla. Stat. §196.193, Fla. Stat. § 196.061, Fla. Stat. §
196.161.
d. Levy of penalty and interest under Fla. Stat. § 196.161(1)(b), where
a clerical mistake is found or alleged
DOR Response: Objection; the Department generally
objects to this request because it is overbroad and unduly
burdensome. The Department cannot provide all
documents regarding “property classification and
exemptions.” Subject to this objection the Department
responds to requests a through d as follows:
a. Denial and/or Revocation of homestead exemptions;
DOR Response: None.
b. Retroactive tax liens;
3
DOR Response: None.
c. Application of Fla. Stat. §196.193, Fla. Stat. § 196.061,
Fla. Stat. § 196.161.
DOR Response: Documents will be produced.
d. Levy of penalty and interest under Fla. Stat. §
196.161(1)(b), where a clerical mistake is found or alleged
DOR Response: None.
7. Provide a copy of any documents showing any and/or all reasons
for the revocation of homestead exemptions which Property
Appraisers in Florida are required to provide to Property Owners,
in Form DR-453, “Notice of Tax Lien for Exemptions and
Assessment Limitations” as basis for the revocation of
homestead.
DOR Response: None. The Department does not have
documents about the reasons for revocation.
8. Provide a copy of the documents containing the written advise
referenced in interrogatory No. 8.
DOR Response: None.
9. A copy of any and all DOR approved forms or documents
referenced in response to interrogatory No 5.
DOR Response: None.
RESPECTFULLY SUBMITTED this 28th day of February, 2022.
ASHLEY MOODY
ATTORNEY GENERAL
S/Timothy E. Dennis
TIMOTHY E. DENNIS
Chief Assistant Attorney General
Florida Bar No. 575410
Office of the Attorney General
Revenue Litigation Bureau
4
PL-01, The Capitol
Tallahassee, FL 32399-1050
(850) 414-3300
Primary Email:
Timothy.Dennis@myfloridalegal.com
Secondary Emails:
Jon.Annette@myfloridalegal.com
Rebecca.Padgett@myfloridalegal.com
Counsel for Defendant
Jim Zingale, Executive Director
Florida Department of Revenue
CERTIFICATE OF SERVICE
I HEREBY CERTIFY that a true and correct copy of the foregoing has been
furnished by e-mail to Andre′ A. Gibson, Esquire, 45 NE 67th Street, North
Miami Beach FL 33162, AAGibson@Gibsontaxlaw.com, Efile@Gibsontaxlaw.com
(Counsel for the Plaintiffs); and Michael J. Mastrucci, Esquire, Assistant
County Attorney, Stephen P. Clark Center, Suite 2810, 111 Northwest First
Street, Miami, Florida 33128, mastrucc@miamidade.gov,
wilma.morillo@miamidade.gov (Counsel for the Property Appraiser and Tax
Collector), on this 28th day of February, 2022.
S/Timothy E. Dennis
TIMOTHY E. DENNIS
Chief Assistant Attorney General
5
Preview
Filing # 144748522 E-Filed 02/28/2022 03:55:59 PM IN THE CIRCUIT COURT OF THE ELEVENTH JUDICIAL CIRCUIT IN AND FOR MIAMI-DADE COUNTY, FLORIDA RAUL MEJIA, and VIRGINIA LOPEZ, Plaintiffs, v. Case No. 2018-CA-012371 PEDRO GARCIA, as Property Appraiser of Miami-Dade County; LEON M. BIEGALSKI, as Executive Director of the Florida Department of Revenue; MARCUS SAIZ DE LA MORA, as Tax Collector of Miami-Dade County, Defendants. ______________________________________/ DEFENDANT, EXECUTIVE DIRECTOR’S RESPONSE TO PLAINTIFFS’ REQUEST FOR PRODUCTION Defendant Jim Zingale, as Executive Director of the Florida Department of Revenue (“the Department”) 1, responds to the “Plaintiffs’ First Request for Production on Defendant Florida Department of Revenue,” dated January 27, 2022, and states: General Objection to All Requests The Department responds to these requests based on a diligent inquiry of sources reasonably likely to contain responsive documents, based upon the Department’s institutional memory. The Department has not performed extensive searches for electronically stored information (“ESI”) responsive to 1 Jim Zingale was named Executive Director of the Florida Department of Revenue on January 29, 2019. Pursuant to Florida Rule of Civil Procedure 1.260(d)(1), Dr. Zingale is automatically substituted as a party to this action. these requests. The Department has thousands of employees and has employed multiple email systems and other programs to store ESI during the timeframe of this request for production, i.e., “at any time.” The Department objects as unduly burdensome any additional efforts to locate responsive documents. Such efforts would involve extensive use of information technology, clerical, and supervisory resources. It is not anticipated that the enormous effort required by performing electronic data searches, processing and reviewing the results thereof, and production of any possible results would produce substantial additional information of any relevance. Requests 1. Provide a copy of all document listed in your response to Interrogatory 1 of the Plaintiffs Third set of Interrogatories. DOR Response: None. 2. Provide a copy of the relevant sections all DOR procedural manual(s) then in existence as at August 29, 2013 which is applicable to and/or includes procedures for revocation of a homestead exemption regardless of how the information or notification of the facts giving rise to the revocation is obtained or received by Property Appraisers in Florida. DOR Response: None. 3. Provide a copy of all DOR approved forms which Plaintiffs were required to file with the Property Appraiser to notify the Property Appraiser of Miami-Dade County of the Rental of the subject property, despite an oral notification of the rental of the subject property on August 29, 2013. DOR Response: None. 2 4. Provide any and all forms approved by the DOR, in force and effect on August 29, 2013 which Plaintiffs were required to submit to exclusively report the rental of the subject property in writing, including the form or document responsive to Request No. 3. DOR Response: None. 5. Provide a copy of all DOR approved forms which Plaintiffs could have used to apply for and obtain a senior citizen exemption without first obtaining a homestead exemption for tax year 2013. DOR Response: This question does not contain sufficient information for the Department to respond. 6. Since DOR provides oversight1 to the Property Appraisers of Florida, including the Property Appraiser of Miami-Dade County, regarding “Property classification and exemptions,” and “technical and legal assistance,” provide any and all documents wherein the DOR provided technical and legal assistance to the property appraisers of Florida, including the Miami-Dade County Property Appraiser, regarding “property classification and exemptions,” including but not limited to: a. Denial and/or Revocation of homestead exemptions; b. Retroactive tax liens; c. Application of Fla. Stat. §196.193, Fla. Stat. § 196.061, Fla. Stat. § 196.161. d. Levy of penalty and interest under Fla. Stat. § 196.161(1)(b), where a clerical mistake is found or alleged DOR Response: Objection; the Department generally objects to this request because it is overbroad and unduly burdensome. The Department cannot provide all documents regarding “property classification and exemptions.” Subject to this objection the Department responds to requests a through d as follows: a. Denial and/or Revocation of homestead exemptions; DOR Response: None. b. Retroactive tax liens; 3 DOR Response: None. c. Application of Fla. Stat. §196.193, Fla. Stat. § 196.061, Fla. Stat. § 196.161. DOR Response: Documents will be produced. d. Levy of penalty and interest under Fla. Stat. § 196.161(1)(b), where a clerical mistake is found or alleged DOR Response: None. 7. Provide a copy of any documents showing any and/or all reasons for the revocation of homestead exemptions which Property Appraisers in Florida are required to provide to Property Owners, in Form DR-453, “Notice of Tax Lien for Exemptions and Assessment Limitations” as basis for the revocation of homestead. DOR Response: None. The Department does not have documents about the reasons for revocation. 8. Provide a copy of the documents containing the written advise referenced in interrogatory No. 8. DOR Response: None. 9. A copy of any and all DOR approved forms or documents referenced in response to interrogatory No 5. DOR Response: None. RESPECTFULLY SUBMITTED this 28th day of February, 2022. ASHLEY MOODY ATTORNEY GENERAL S/Timothy E. Dennis TIMOTHY E. DENNIS Chief Assistant Attorney General Florida Bar No. 575410 Office of the Attorney General Revenue Litigation Bureau 4 PL-01, The Capitol Tallahassee, FL 32399-1050 (850) 414-3300 Primary Email: Timothy.Dennis@myfloridalegal.com Secondary Emails: Jon.Annette@myfloridalegal.com Rebecca.Padgett@myfloridalegal.com Counsel for Defendant Jim Zingale, Executive Director Florida Department of Revenue CERTIFICATE OF SERVICE I HEREBY CERTIFY that a true and correct copy of the foregoing has been furnished by e-mail to Andre′ A. Gibson, Esquire, 45 NE 67th Street, North Miami Beach FL 33162, AAGibson@Gibsontaxlaw.com, Efile@Gibsontaxlaw.com (Counsel for the Plaintiffs); and Michael J. Mastrucci, Esquire, Assistant County Attorney, Stephen P. Clark Center, Suite 2810, 111 Northwest First Street, Miami, Florida 33128, mastrucc@miamidade.gov, wilma.morillo@miamidade.gov (Counsel for the Property Appraiser and Tax Collector), on this 28th day of February, 2022. S/Timothy E. Dennis TIMOTHY E. DENNIS Chief Assistant Attorney General 5