MARKHAM v. KAUFFMAN

No. 72-622.

284 So.2d 416 (1973)

William MARKHAM, As Tax Assessor of Broward County, Florida, State of Florida, Department of Revenue, and W.H. Meeks, Jr., As Tax Collector of Broward County, Appellants, v. Cecil D. KAUFFMAN and Isabelle G. Kauffman, His Wife, et al., Appellees.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied November 16, 1973.


Attorney(s) appearing for the Case

Gaylord A. Wood, Jr., Fort Lauderdale, for appellants-Markham and State of Fla., Dept. of Revenue.

Hugh S. Glickstein of Law Offices of Judson A. Samuels and Hugh S. Glickstein, Hollywood, for appellees.


WALDEN, Judge.

This is a tax assessment case. It turns upon the application of the term, "substantially completed," as defined and intended under Section 192.042(1), 1970 Supp. to F.S. 1969, F.S.A.:

"192.042 Date of assessments. — All property shall be assessed according to its just value as follows: "(1) REAL PROPERTY. — On January 1, of each year. Improvements or portions not substantially completed on January 1 shall have no value...

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