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HOMER v. CONNECTICUT GENERAL LIFE INSURANCE CO.

No. 67-983.

213 So.2d 490 (1968)

Porter W. HOMER, As Acting County Manager of Dade County, Florida, Charged with the Duties and Obligations of the Tax Assessor of Dade County, Florida, et al., Appellants, v. CONNECTICUT GENERAL LIFE INSURANCE COMPANY, a Corporation, Fontainebleau Hotel Corp., and Charnofree Corporation, Both Florida Corporations, Appellees.

District Court of Appeal of Florida. Third District.

Rehearing Denied September 11, 1968.

Attorney(s) appearing for the Case

Thomas C. Britton, County Atty., and Stuart L. Simon and John G. Fletcher, Asst. County Attys., for appellants.

Sibley, Giblin, Levenson & Ward, Miami Beach, for appellees.

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

HENDRY, Judge.

The appellees brought action against the appellants in chancery challenging the validity of the 1965 ad valorem tax valuation on the Fontainebleau Hotel. Their complaint alleged, in part, that in 1963 the Circuit Court of Dade County had legally determined that 50% of the just valuation of the Fontainebleau property was $7,945,100; that this finding bound the Dade County Tax Assessor to a 100% valuation of $15,890,200 in 1965; and, that the 1965 assessment...

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