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COUNTY OF VOLUSIA v. UNION CAMP CORP.

No. W-167.

302 So.2d 160 (1974)

COUNTY OF VOLUSIA, a Political Subdivision of the State of Florida, and the Department of Revenue, an Agency of the State of Florida, Appellants, v. UNION CAMP CORPORATION, a corporation, Appellee.

District Court of Appeal of Florida, First District.

October 24, 1974.

Attorney(s) appearing for the Case

William M. Barr, of Raymond, Wilson, Karl, Conway & Barr, Daytona Beach, for appellants.

Carl M. Stewart, of Corrigan, Werber & Moore, Chartered, Jacksonville, for appellee.

PER CURIAM.

On December 31, 1970, appellee Union Camp purchased a tract of land located on Lake George in Volusia County for the purchase price of $254,627.59. The purchase resulted in Union Camp acquiring a 160.71-acre narrow tract of standing timber which contained 6,062 feet of lake frontage on Lake George. The day after the purchase, January 1, 1971, appellant, County of Volusia, assessed the property as non-agricultural and assigned a value to the property for...

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