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DEPARTMENT OF REV v. BROOKWOOD ASSOC., LTD.

No. Y-357.

324 So.2d 184 (1975)

The DEPARTMENT OF REVENUE of the State of Florida, Appellant, v. BROOKWOOD ASSOCIATES, LIMITED, etc., Appellee.

District Court of Appeal of Florida, First District.

Rehearing Denied January 16, 1976.

Attorney(s) appearing for the Case

Robert L. Shevin, Atty. Gen., and David M. Hudson, Asst. Atty. Gen., for appellant.

Joseph W. Gaynor, of Jacobs, Robbins & Gaynor, St. Petersburg, for appellee.

SACK, MARTIN, Associate Judge.

In this declaratory judgment action, appellee, plaintiff below, seeks to enjoin appellant from assessing and collecting additional documentary surtax payments on the sale of certain real property located in Alachua County. The primary issue in the case is whether the amount of an outstanding first mortgage constitutes part of the consideration for the conveyance of property upon which the amount of the documentary

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