MIKOS v. RINGLING BROS.-BARNUM & BAILEY, ETC.

No. 78-316.

368 So.2d 884 (1979)

John W. MIKOS, As Property Appraiser of Sarasota County, Florida, and Harry L. Coe, Jr., As Executive Director of the Department of Revenue of the State of Florida (Formerly J. Ed Straughn), Appellants-Cross-Appellees, v. RINGLING BROS.-BARNUM & BAILEY COMBINED SHOWS, INC., a Delaware Corporation, the Board of Tax Adjustment in and for Sarasota County, Florida, and Miss Charlie Hagerman, As Tax Collector of Sarasota County, Florida, Appellees-Cross-Appellants.

District Court of Appeal of Florida, Second District.

Rehearing Denied March 21, 1979.


Attorney(s) appearing for the Case

John C. Dent, Jr., of Dent & Pflugner, Sarasota, for appellants-cross-appellees.

Granville H. Crabtree, Jr., of Crabtree, Butler, Syprett & Meshad, Sarasota, and Sheldon V. Ekman, of Reavis & McGrath, New York City, for appellee-cross-appellant Ringling Bros.-Barnum & Bailey Combined Shows, Inc.


BOARDMAN, Judge.

Appellants/defendants, John W. Mikos, as property appraiser for Sarasota County, and Harry L. Coe, Jr., as executive director of the Department of Revenue of Florida, appeal the final judgment entered in favor of appellee/plaintiff Ringling Bros.-Barnum & Bailey Combined Shows, Inc. We focus on the question of whether certain tangible personal property owned by appellee is subject to taxation on a portion of its value based on the number of days...

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