BOOTH, Judge.
This cause is before us on appeal from the order of the Circuit Court, Volusia County, upholding the 1976 ad valorem tax assessment on acreage owned by appellant.
The facts are that the property was originally purchased in 1967 and 1968, divided on paper into more than 5,000 parcels and registered with the Florida Land Sales Board. By 1971, some 90% of the land had been sold under contracts for deeds, which contracts provided that an extensive...
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