JAR CORPORATION v. CULBERTSON

No. 70-643.

246 So.2d 144 (1971)

JAR CORPORATION, a Florida Corporation, Appellant, v. W. Wirt CULBERTSON, Tax Assessor of Dade County, Florida et al., Appellees.

District Court of Appeal of Florida, Third District.

Rehearing Denied April 21, 1971.


Attorney(s) appearing for the Case

Ward, Ward, Straessley, Hiss & Heath, Miami, for appellant.

Thomas C. Britton, County Atty., and Gary S. Brooks, Asst. County Atty., for appellees.

Before BARKDULL, HENDRY and SWANN, JJ.


PER CURIAM.

The appellant a taxpayer, sought an exemption from the normal rate of assessment on his real property, pursuant to the provisions of F.S. 1967, § 193.201, F.S.A., known as the "green belt law", subsequent to April 1st of the taxing year. Without the taxpayer notifying the County officials by proper return that he desired to receive the benefits of the statute, the property was assessed on the tax rolls of the County in accordance with the applicable...

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