OATES v. BAILEY

Nos. M-40, M-41.

241 So.2d 730 (1970)

B.H. OATES, Individually and As Trustee, Etc., et al., Appellants, v. James BAILEY, As Tax Assessor of Volusia County, Florida, et al. (two cases), Appellees.

District Court of Appeal of Florida, First District.

December 10, 1970.


Attorney(s) appearing for the Case

E. Clay Parker, Daytona Beach, for appellants.

Raymond, Wilson, Karl, Conway & Barr, Daytona Beach, for appellees.


RAWLS, Judge.

The plaintiffs have appealed from a judgment finding that certain lands designated as Parcels 3, 4, 5 and 6 are not agricultural lands for tax purposes except for 259 acres of planted pine. We are again confronted with the question of what criteria should be used by a county taxing official in determining what constitutes a bona fide forestry operation entitling the land to an agricultural classification for tax assessment purposes.

B.H. Oates...

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