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HANSEN v. PORT EVERGLADES STEEL CORPORATION

No. 3270.

155 So.2d 387 (1963)

L.O. HANSEN, as Tax Assessor of Broward County, Florida and Ray E. Green, as Comptroller of the State of Florida, Appellants, v. PORT EVERGLADES STEEL CORPORATION, a Florida corporation, and W.H. Meeks, Jr., as Tax Collector of Broward County, Florida, Appellees.

District Court of Appeal of Florida. Second District.

July 12, 1963.

Attorney(s) appearing for the Case

Ross, Norman & Cory, Ft. Lauderdale, for appellant L.O. Hansen, as Tax Assessor of Broward County.

John U. Lloyd, Ft. Lauderdale, for appellant Ray E. Green, as Comptroller of State of Florida.

Landefeld, Romanik & McMorrough, Hollywood, for appellee Port Everglades Steel Corporation.

Chancey & Chancey, Ft. Lauderdale, for appellee W.H. Meeks, Jr., as Tax Collector of Broward County.

CARROLL, CHARLES, Associate Judge.

The appellee Port Everglades Steel Corporation filed a suit in equity in the circuit court in Broward County against the county tax collector and the assessor and against the state comptroller, seeking a decree declaring immunity of certain personal property (imports) from ad valorem taxation and seeking refund of taxes levied on imports in 1960 and paid under protest.

The facts involved and the plaintiff's contentions based...

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