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JASPER v. ORANGE LAKE HOMES, INC.

No. 3429.

151 So.2d 331 (1963)

O. Sanford JASPER, as Tax Collector for Pinellas County, Florida, et al., Appellants, v. ORANGE LAKE HOMES, INC., a Florida corporation, Appellee.

District Court of Appeal of Florida. Second District.

March 20, 1963.

Attorney(s) appearing for the Case

Richard W. Ervin, Atty. Gen., Joseph C. Jacobs and Sam Spector, Asst. Attys. Gen., Tallahassee, for appellants.

Anthony S. Battaglia (of Parker, Parker & Battaglia), Madeira Beach, for appellee.

SMITH, Judge.

By suit in chancery, the appellee contended that each agreement for deed which it held as Seller constituted and was taxable only as Class "C" intangible personal property, as defined in § 199.02(3), Florida Statutes, F.S.A., and that they had been wrongfully assessed as Class "D" intangible personal property, as defined in § 199.02(4), Florida Statutes, F.S.A. After final hearing the appellants were enjoined from assessing the agreements for...

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