ORFINGER, Judge.
Department of Revenue appeals a final judgment awarding appellee, Tompkins Land Company, Inc., an agricultural classification for the tax year 1973. Tompkins cross appeals the trial court's denial of the agricultural classification for 1974, and the trial court's disallowance of interest on the refund to which Tompkins is entitled under the final judgment. We affirm.
Appellee Tompkins acquired approximately 130 acres of citrus grove on December...
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