RODEN v. GAC LIQUIDATING TRUST

No. 83-2505.

462 So.2d 92 (1985)

James L. RODEN, Property Appraiser of Polk County, and Hobson Strain, Tax Collector of Polk County, Appellants, v. GAC LIQUIDATING TRUST, Theodore Bollt, Richard H. Millen, and S.Z. Bennett, As Trustees, Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied February 4, 1985.


Attorney(s) appearing for the Case

Michael D. Martin and Stephen M. Martin, Martin & Martin, Lakeland, for appellants.

Jack P. Brandon, Peterson, Myers, Craig, Crews, Brandon & Mann, P.A., Winter Haven, for appellees.


DANAHY, Judge.

The property appraiser and the tax collector of Polk County appeal a final judgment setting aside the property appraiser's 1982 assessed valuation of the appellees' land and directing the appraiser to reassess that land in accordance with the findings of fact and conclusions of law set forth in the judgment. We reverse.

Between 1965 and 1969, GAC Corporation acquired substantial land holdings which include the property that is the subject of...

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