HOMER v. PALM CORPORATION

No. 70-469.

243 So.2d 641 (1971)

Porter W. HOMER, As County Manager, Tax Assessor and Tax Collector of Dade County, Florida, et al., Appellants, v. PALM CORPORATION, Appellee.

District Court of Appeal of Florida, Third District.

February 9, 1971.


Attorney(s) appearing for the Case

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

Pallot, Silver, Pallot, Stern, Proby & Adkins, Miami, for appellee.

Before CHARLES CARROLL, BARKDULL and SWANN, JJ.


PER CURIAM.

The Dade County taxing authorities appeal from an adverse final judgment which reduced the tax assessment on real property from $1,337,990 to $925,000.

In reducing the assessment the trial judge found that the method used by the appraiser for the property owners was a "more logical and fast method" than the one used by the county tax assessor.

Assessments made by a tax assessor are prima facie correct and such assessments must be overcome...

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