STATE EX REL. COLLIER LAND INVESTMENT CORP. v. DICKINSON

No. 34645.

188 So.2d 781 (1966)

STATE of Florida ex rel. COLLIER LAND INVESTMENT CORP., a Florida Corporation, Relator, v. (Ray E. Green) Fred O. DICKINSON, Jr., As Comptroller of the State of Florida, Respondent.

Supreme Court of Florida.

July 6, 1966.


Attorney(s) appearing for the Case

Morton Rothenberg, Miami Beach, and John A. Madigan, Jr., Seymour H. Rowland, Jr., and J. Klein Wigginton, of Parker, Foster & Madigan, Tallahassee, for relator.

Earl Faircloth, Atty. Gen., Fred M. Burns, Asst. Atty. Gen., and Charles D. McClure, Gen. Counsel for Comptroller, for respondent.


WARREN, LAMAR, Circuit Judge.

This is an original proceeding in mandamus seeking the refund of intangible personal property taxes paid under protest on a number of agreements for deed entered into by and between the relator and numerous purchasers.

On its tangible personal property tax return for 1963, relator returned the agreements for deed as class D intangible personal property, which it said was error on its part. Subsequently, a county tax noticereceipt...

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