SEIPP BUICK, INC. v. OVERSTREET

No. 74-1412.

312 So.2d 547 (1975)

SEIPP BUICK, INC., a Delaware Corporation, Appellant, v. R.K. OVERSTREET, Tax Collector for Dade County, Florida, et al., Appellees.

District Court of Appeal of Florida, Third District.

May 13, 1975.


Attorney(s) appearing for the Case

Harold P. Kravitz and Kenneth J. Duckworth, Hialeah, for appellant.

Stuart Simon, County Atty., and Jon I. Gordon and Robert Krawcheck, Asst. County Attys., for appellees.

Before BARKDULL, C.J., HENDRY, J., and CHARLES CARROLL (Ret.), Associate Judge.


CHARLES CARROLL (Ret.), Associate Judge.

The appellant filed an action seeking to have declared invalid the assessments of its property in 1973 for ad valorem taxes for the prior years of 1971 and 1972. The trial court held the assessments valid, and the plaintiff appealed.

By mistake, the taxes assessed for the two prior years were billed to another party. When the error was discovered the taxes so paid by the third party were refunded, and the property was...

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