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ATLANTIC INTERN. INV. CORP. v. TURNER

No. MM-130/T1-20.

383 So.2d 919 (1980)

ATLANTIC INTERNATIONAL INVESTMENT CORPORATION, Appellant, v. John W. TURNER, Jr., Volusia County Property Appraiser and Robert D. Summers, Director of the Revenue Division of Volusia County, Florida, Appellees.

District Court of Appeal of Florida, Fifth District.

On Rehearing May 21, 1980.

Attorney(s) appearing for the Case

Cynthia S. Tunnicliff, of Spector & Tunnicliff, P.A., Tallahassee, for appellant.

William M. Barr, of Raymond, Wilson, Conway, Barr, Burrows & Jester, Daytona Beach, for appellees.

SHARP, Judge.

The Atlantic International Investment Corporation appeals a judgment entered after a nonjury trial which sustained a 1977 ad valorem property tax assessment imposed by the county property appraiser on appellant's eight thousand acres of land in Volusia County known as "Cape Atlantic Estates". The appellant's development of the land as a subdivision was delayed from 1971 through 1977 by difficulties with local, state and federal agencies. The appellant...

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