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WALDEN v. FLETCHER AVENUE DEVELOPMENT CORP.

No. 74-1212.

313 So.2d 65 (1975)

R.R. WALDEN, Tax Assessor of Hillsborough County, Florida, Appellant, v. FLETCHER AVENUE DEVELOPMENT CORP., Appellee.

District Court of Appeal of Florida, Second District.

May 14, 1975.

Attorney(s) appearing for the Case

Brooks P. Hoyt, Macfarlane, Ferguson, Allison & Kelly, Tampa, for appellant.

James Leon Bullock, Hilton, Bennett, Logue, Paulk & Burke, P.A., Panama City, for appellee.

SCHEB, Judge.

Appellant appeals a summary judgment which declared appellee's lands to be in bona fide agricultural use and directed the appellant to reclassify said lands as agricultural.

Appellant denied appellee's application for agricultrual classification on the authority of § 193.461(4)(c), Fla. Stat., which states:

"Sale of land for a purchase price which is three or more times the agricultural assessment placed on the land shall create...

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