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DADE COUNTY v. McARTHUR JERSEY FARM DAIRY, INC.

No. 68-27.

214 So.2d 362 (1968)

DADE COUNTY, a Political Subdivision of the State of Florida, et al., Appellants, v. McARTHUR JERSEY FARM DAIRY, INC., a Florida Corporation, Appellee.

District Court of Appeal of Florida. Third District.

On Rehearing October 8, 1968.

Attorney(s) appearing for the Case

Thomas C. Britton, County Atty. and John G. Fletcher, Asst. County Atty., for appellants.

Nicholson, Howard, Brawner & Lovett, Miami, for appellee.

Before CHARLES CARROLL, C.J., and HENDRY and SWANN, JJ.

CHARLES CARROLL, Chief Judge.

Appellee filed suit against Dade County, the board of county commissioners, the county manager, tax assessor, tax collector, the City of Miami and the state comptroller, seeking to invalidate the 1967 tax assessment on the plaintiff's tangible personal property, claiming overvaluation. The assessment was $1,130,040. Plaintiff alleged the value for assessment was $453,551.

The complaint was in two counts. Count I sought relief...

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