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ATLANTIC RICHFIELD COMPANY v. WALDEN

Nos. 72-1016, 72-1017.

277 So.2d 815 (1973)

ATLANTIC RICHFIELD COMPANY, Appellant, v. R.R. (Bob) WALDEN, As Tax Assessor of Hillsborough County, Florida, et al., Appellees.

District Court of Appeal of Florida, Second District.

Rehearing Denied June 12, 1973.

Attorney(s) appearing for the Case

Marvin E. Barkin, of Trenam, Simmons, Kemker, Scharf & Barkin, Tampa, for appellant.

Brooks P. Hoyt, of Macfarlane, Ferguson, Allison & Kelly, Tampa, for appellee R.R. (Bob) Walden, as Tax Assessor.

MANN, Chief Judge.

Atlantic Richfield claimed entitlement to agricultural assessment of an extensive tract in southeast Hillsborough County which its predecessor had purchased as a phosphate reserve. It is conceded that the present bona fide use of the property is as a cattle ranch, and that its lessee uses the land pretty much as his in-laws, the former owners, used it. The trial judge denied the relief sought on authority of Walden v. Borden Co., Fla. 1970,

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