ST. JOE PAPER COMPANY v. BROWN

No. 37367.

223 So.2d 311 (1969)

ST. JOE PAPER COMPANY, a Florida Corporation, Petitioner, 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, Respondents.

Supreme Court of Florida.

Rehearing Denied June 26, 1969.


Attorney(s) appearing for the Case

Charles S. Isler, Jr., and Larry G. Smith, of Isler, Welch, Bryant, Smith & Higby, Panama City, and Ford L. Thompson, of Starry & Thompson, Tallahassee, for petitioner.

Leo L. Foster and Gayle Smith Swedmark, of Parker, Foster & Madigan, Tallahassee, for respondents.

Edward McCarthy, Jr., of Bryant, Freeman, Richardson & Watson, Jacksonville, for Container Corp. of America, amicus curiae.


DREW, Justice.

The appellate court in this case1 has affirmed an order holding that evidence offered by plaintiff St. Joe Paper Company, petitioner here, failed to make out a prima facie case as to illegal excessiveness of the tax assessment on its forestry lands, but finding that assessment of pasture lands was excessive and should be reduced to a maximum of $300 per acre. Review by certiorari in this Court is based on certificate that...

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