LAKE GARFIELD NURSERIES COMPANY v. WHITE

No. 3092.

149 So.2d 576 (1963)

LAKE GARFIELD NURSERIES COMPANY, Glen Saint Mary Nurseries Company, and Ward's Nursery, Inc., Appellants, v. John B. WHITE, as Tax Assessor of Polk County, Florida, Ray Clements, as Tax Collector of Polk County, Florida, and Ray E. Green, as Comptroller of the State of Florida, Appellees.

District Court of Appeal of Florida. Second District.

February 13, 1963.


Attorney(s) appearing for the Case

Boswell & Lane, Bartow, for appellants.

Martin & Martin, Lakeland, for appellees.


OGILVIE, CLAUDE, Associate Judge.

The purpose of this appeal is the review of a summary declaratory decree entered by the Circuit Court of Polk County, holding that non-bearing citrus trees owned by plaintiffs located in a nursery and being held as stock in trade or inventory, are tangible personal property and as such assessable for ad valorem tax. [Allegations of lack of uniformity and allegations of discrimination in the assessment of plaintiffs' property as compared...

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