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ESCAMBIA CHEMICAL CORPORATION v. FISHER

No. Q-288.

277 So.2d 307 (1973)

ESCAMBIA CHEMICAL CORPORATION, a Corporation, Now Air Products and Chemicals, Inc., As Successor by Merger, Appellant, v. F.M. FISHER, As Tax Assessor of Santa Rosa County, Florida, et al., Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied May 31, 1973.

Attorney(s) appearing for the Case

Bert Lane, Beggs, Lane, Daniel, Gaines & Davis, Pensacola, for appellant.

Allen W. Lindsay, Lindsay & Lindsay, Milton, and Gordon W. Wells, Wells & Brown, Pensacola, for appellees.

CARROLL, DONALD K., Judge:

The plaintiff in an action seeking declaratory and injunctive relief has appealed from a final judgment entered by the Circuit Court for Santa Rosa County upholding the defendant tax assessor's 1970 tax assessment of the plaintiff's property, a chemical plant, in the said county at $19,923,238.

The basic question presented for our determination in this appeal is whether the defendant tax...

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