BOYER, Judge.
This case involves the 1970 assessments of appellants' 159,805 acres of timberlands in Madison County. Appellants, as taxpayers, protested their 1970 timberland assessments to the Madison County Board of Tax Adjustment which granted no relief. Shortly thereafter appellants petitioned for arbitration of the assessments of their lands under F.S. 194.033, which was then in effect. Under that law the appellants selected an arbitrator and the appellees selected...
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