MIAMI — When a Surfside condominium tower collapsed last year killing 98 people, a wave of sympathy reached all the way to Tallahassee: Gov. Ron DeSantis and state legislators forgave the unit owners’ tax bills, totaling hundreds of thousands of dollars. Their generosity, however, did not extend to this year. Soon, tax bills will be sent to the 136 unit owners at Champlain Towers South — based on their share of the value of the nearly two-acre oceanfront site, according to the Miami-Dade County Property Appraiser’s Office. The vacant land is assessed at $41.3 million, bringing the total proper...