GRIMES, Judge.
The Tax Assessor of Collier County assessed a parcel of appellant's property for the year 1973 at $8,601,700. After unsuccessfully exhausting the administrative remedies, the appellant brought suit contending that the amount of the assessment was arbitrary and discriminatory and grossly in excess of its fair market value. At the non-jury trial, appellant's expert witness gave his opinion of the value to be $4,544,000. There was also evidence that in...
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