OVERSTREET v. SEA CONTAINERS, INC.

No. 76-1406.

348 So.2d 628 (1977)

R. K. OVERSTREET, As Tax Collector of Dade County, et al., Appellants, v. SEA CONTAINERS, INC., a New York Corporation, Appellee.

District Court of Appeal of Florida, Third District.

Rehearing Denied August 26, 1977.


Attorney(s) appearing for the Case

Stuart L. Simon, County Atty., and Robert L. Krawcheck, Miami, for appellants.

Lapidus & Hollander and Richard L. Lapidus, Miami, for appellee.

Before HENDRY, C.J., and PEARSON and BARKDULL, JJ.


HENDRY, Chief Judge.

This appeal is taken by Dade County from a final judgment which voided an assessment of ad valorem personal property taxes on marine container equipment owned by appellee, Sea Containers, Inc.

The facts, stated as succinctly as possible, are as follows. Appellee owns and leases marine cargo containers to shipping lines for international commerce. In 1972, appellee closed its Miami depot and has since neither maintained an office here nor...

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