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MIKOS v. PROPERTY APPRAISAL ADJUSTMENT BD. IF SARASOTA CTY.

Nos. 78-41, 78-1116.

365 So.2d 757 (1978)

John W. MIKOS, Property Appraiser of Sarasota County, Florida, Appellant, v. PROPERTY APPRAISAL ADJUSTMENT BOARD OF SARASOTA COUNTY, Florida, Appellee.

District Court of Appeal of Florida, Second District.

Rehearings Denied December 26, 1978.

Attorney(s) appearing for the Case

John C. Dent, Jr. of Dent & Pflugner, Sarasota, for appellant.

Robert L. Hesse of Nelson, Hesse, Cyril, Weber & Sparrow, Sarasota, for appellee.

Robert L. Shevin, Atty. Gen. and Joseph C. Mellichamp, III, Asst. Atty. Gen., Tallahassee, for amicus curiae Dept. of Revenue.

John Michael Hartenstine and Charles D. Bailey, Jr. of Williams, Parker, Harrison, Dietz & Getzen, Sarasota, for intervenors' Gulsby, et al.

Granville H. Crabtree, Jr. of Crabtree, Butler, Syprett & Meshad, Sarasota, for intervenors' Bixler, et al.

Bernt Meyer of Lee, Surfus & Martin, Sarasota, for intervenor Ringling Redskins, Inc.

H. Lee Dehner of Trawick & Griffis, Sarasota, for intervenor Betty L. Koch.

OTT, Judge.

The lower court entered final orders or judgments of dismissal of the Property Appraiser's (appellant) court challenge of certain assessment decisions of the Property Appraisal Adjustment Board (appellee). We reverse.

Pursuant to the provisions of Section 194.032(6)(a)(3), Florida Statutes (1977) the appellant notified the Department of Revenue [DOR] that he believed there was a consistent and continuous violation of law or administrative rules...

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