SUN OIL CO. v. FISHER

No. JJ-427.

370 So.2d 413 (1979)

SUN OIL CO. (DELAWARE) and Chevron U.S.A., Inc., Appellants, v. F.M. "Bubba" FISHER et al., Appellees.

District Court of Appeal of Florida, First District.

Rehearing Denied May 30, 1979.


Attorney(s) appearing for the Case

W. Spencer Mitchem of Beggs & Lane, Pensacola, and Peter J. Winders of Carlton, Fields, Ward, Emmanuel, Smith & Cutler, P.A., Tampa, for appellants.

Gerald L. Brown of Wells, Brown & Brady, P.A., Pensacola, for appellees Property Appraiser and Department of Revenue.

A.L. Johnson of Johnson, Green & Westmoreland, Milton, for appellee Board of Tax Adjustment.


SMITH, Judge.

Again the task is to sort out a legislative purpose in conflicting statutes on the taxation and valuation of subsurface oil, gas, and mineral interests. The Supreme Court held earlier in this case1 that Section 193.481(1)2 subjects "separated" oil, gas, and mineral interests — those carved out of the fee — to county ad valorem real property...

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