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JEFFREYS v. SIMPSON

No. K-214.

222 So.2d 224 (1969)

Linwood JEFFREYS, Appellant, v. Clyde H. SIMPSON, As Tax Collector of Duval County, Florida, et al., Appellees.

District Court of Appeal of Florida. First District.

Rehearing Denied May 26, 1969.

Attorney(s) appearing for the Case

J. Turner Butler and William C. Guthrie, Jr., Jacksonville, for appellant.

Frank X. Friedmann, Jr., of Rogers, Towers, Bailey, Jones & Gay, William Joe Sears, Jr., J. Henry Blount, Stallings & Marr, Walter C. Shea, Jacksonville, for appellees.

WIGGINTON, Chief Judge.

Plaintiff landowner seeks review of a final judgment holding that the ad valorem tax assessments levied against his land by Duval County for the years 1966 and 1967 are valid and binding in all respects, and constitute valid liens against his land. The sole question determined by the trial court and presented for our decision is whether during the critical tax years plaintiff's land was being used...

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