Gulf Gate Condominium Association, located in Panama City Beach, Florida is a five-story upscale condominium association facing the Gulf of Mexico directly. On October 4, 1995, Hurricane "Opal" caused extensive damage to this community. The insurance company adjuster and engineers calculated total windstorm damages of only $113,982.00. Gulf Gate hired Tutwiler and Associates, Inc., who settled the windstorm loss through appraisal for $523,973.00 or $409,991.00 (a 460% increase) above the insurance company's final and best offer.