COOPER v. GAUTIER


77 So.2d 615 (1955)

James R. COOPER and Edna L. Cooper, His Wife, Appellants, v. John A. GAUTIER, Tax Assessor; I.D. MacVicar, Chairman, Jesse H. Yarborough, Preston B. Bird and Grant Stockdale, as and constituting the Board of County Commissioners of Dade County, Florida, Appellees.

Supreme Court of Florida. Division A.

January 25, 1955.


Attorney(s) appearing for the Case

James R. Cooper, Miami, for appellants.

Weinkle & Kessler, Miami, for John A. Gautier, Dade County Tax Assessor.

Hudson & Cason, Miami, for Board of Dade County Com'rs of Dade County.


TERRELL, Justice.

This suit was brought by appellants to secure relief from tax assessments on certain business properties in Dade County. They challenge the equity and validity of the 1953 Dade County tax roll, relying on Section 196.01, F.S.A. They say the tax assessor and the Equalization Board intentionally, arbitrarily and designedly imposed on their property a "higher percent of its full, actual cash value than proportionately to other taxable property of the...

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