The Third District Court of Appeals for the State of Florida affirmed a summary judgment decision issued on July 7, 2020 in favor of Opa-Locka Community Development Corporation (OLCDC). The summary judgment decision allowed OLCDC to enforce its Section 42(i)(7) Right of First Refusal under the LIHTC program. Pursuant to the lower’s court ruling, OLCDC was able to acquire the apartment complex for an assumption of existing debt and the payment of less than $100,000 of its former partner’s exit taxes.