JOHN HENRY JONES, INC. v. LANIER

No. 78-1323/NT4-42.

376 So.2d 450 (1979)

JOHN HENRY JONES, INC., Appellant, v. Wade H. LANIER, Jr., As Osceola County Property Appraiser, and the Osceola County Board of Tax Adjustment, Appellees.

District Court of Appeal of Florida, Fifth District.

October 31, 1979.


Attorney(s) appearing for the Case

Michael E. Egan of William J. Roberts, P.A., Tallahassee, for appellant.

Stephen W. Metz, Tallahassee, for amicus-curiae Fla. Home Builders Assn.

R. Stephen Miles, Jr., of Miles & Cumbie and Murray W. Overstreet, Jr., of Overstreet & Ritch, Kissimmee, for appellees.


LETTS, GAVIN K., Associate Judge.

In this case, the tax assessor found that six single family residences under construction were "substantially complete" as of January 1st and therefore subject to the taxation of the improvements thereon. We reverse.

Appellant building contractor commenced to construct six single family residences in early October 1974. The anticipated completion date was three months from commencement. Construction proceeded without interruption...

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