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ST. JOE PAPER COMPANY v. BROWN

Nos. I-392, I-393.

210 So.2d 725 (1968)

ST. JOE PAPER COMPANY, a Florida Corporation, Appellant, v. Tom I. BROWN, H.G. Easterwood, Jack Levins, Fred O. Drake, Jr., and Jack Whiddon, Constituting the Board of County Commissioners of Leon County, Florida, and ex Officio, the Board of Equalization of Said County; John Brown, As Tax Assessor of Leon County, Florida; Roy E. Lett, As Tax Collector of Leon County, Florida; Fred O. Dickinson, Jr., As Comptroller of the State of Florida, and Florida Power Corporation, a Florida Corporation, Appellees.

District Court of Appeal of Florida. First District.

April 16, 1968.

Attorney(s) appearing for the Case

Isler & Welch, Panama City, and Starry & Thompson, Tallahassee, for appellant.

F.E. Steinmeyer, III, J., Klein Wigginton, of Parker, Foster & Madigan, Tallahassee, Earl Faircloth, Atty. Gen., Fred M. Burns, Asst. Atty. Gen., Charles D. McClure, and Ausley, Ausley, McMullen, O'Bryan, Michaels & McGehee, Tallahassee, for appellees.

SPECTOR, Judge.

This is an appeal from a final decree in an action challenging the valuations placed on appellant's agricultural lands by the tax assessor for the years 1964 and 1965. Two separate cases were filed by the appellant as to each of said taxing years. Both cases were consolidated for trial by the lower court and were consolidated for review before this court.

Appellant is the owner of some 54,000 acres of real estate in Leon County and also the...

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