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SHERWOOD PARK, LTD., INC. v. MEEKS

No. 69-487.

234 So.2d 702 (1970)

SHERWOOD PARK, LTD., INC., a Florida Corporation, and Sherwood Forest, Ltd., Inc. of Hollywood, a Florida Corporation, Appellants, v. W.H. MEEKS, Jr., Tax Collector for Broward County, et al., Appellees.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied May 5, 1970.

Attorney(s) appearing for the Case

Jack F. Weins, of Abrams, Anton, Robbins, Resnick & Burke, Hollywood, for appellants.

Gaylord A. Wood, Jr., of Rogers, Morris & Ziegler, Fort Lauderdale, and R. Regis Reasbeck, of Reasbeck & Fegers, Hollywood, for appellee William Markham, Tax Assessor.

John U. Lloyd, County Atty., and Betty Lynn Lee, Asst. County Atty., Fort Lauderdale, for appellees Fred O. Dickinson, Jr., as Comptroller, and Board of County Commissioners.

William H. Meeks, of McCune, Hiaasen, Crum & Ferris, Fort Lauderdale, for appellee Meeks.

ADAMS, ALTO (Ret.), Associate Judge.

We review a judgment from the Circuit Court of Broward County sustaining the tax assessment on certain buildings which considered a formula prepared and submitted by the tax assessor.

The question presented is whether the formula employed by the tax assessor can be utilized under the statute which provides:

F.S. 1967, Section 193.11(4), F.S.A.

"All taxable lands upon which active construction of...

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